Justices Decline To Review NY Tax On IBM, Disney Royalties

By Paul Williams · January 21, 2025, 9:36 AM EST

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...

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Case Information

Case Title

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

Case Number

24-332

Court

Supreme Court

Nature of Suit

Date Filed

September 24, 2024


Case Title

The Walt Disney Company, Petitioner v. New York Tax Appeals Tribunal, et al.

Case Number

24-333

Court

Supreme Court

Nature of Suit

Date Filed

September 24, 2024