International Business Machines Corporation & Combined Affiliates, Petitioner v. New York Tax Appeals Tribunal, et al.

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Case overview

Case Number:

24-332

Court:

Supreme Court

Nature of Suit:

Firms

Companies

Sectors & Industries:

  1. January 21, 2025

    Justices Decline To Review NY Tax On IBM, Disney Royalties

    The U.S. Supreme Court declined Tuesday to hear claims from Disney and IBM that New York's former method of taxing royalty payments from foreign affiliates resulted in unconstitutional discrimination against interstate commerce.

  2. December 17, 2024

    NY Urges Justices To Pass On IBM, Disney Royalty Tax Fight

    The U.S. Supreme Court should decline to hear appeals by IBM and Disney that claim New York state's tax treatment of royalties received from foreign affiliates resulted in unconstitutional discrimination against interstate commerce, the state told the court Tuesday.

  3. October 23, 2024

    COST Urges Justices To Hear IBM, Disney Appeals Of NY Tax

    New York's method of taxing IBM and The Walt Disney Co.'s royalties received from foreign affiliates resulted in an unconstitutional discrimination against interstate commerce that warrants U.S. Supreme Court scrutiny, the Council on State Taxation told the justices Wednesday.