REUTERS v. TAX TRIBUNAL


82 N.Y.2d 112 (1993)

623 N.E.2d 1145

603 N.Y.S.2d 795

In the Matter of Reuters Limited, Appellant, v. Tax Appeals Tribunal et al., Respondents.

Court of Appeals of the State of New York.

Decided October 12, 1993.


Attorney(s) appearing for the Case

Weil, Gotshal & Manges, New York City (Steven Alan Reiss, Philip T. Kaplan and David J. Healey of counsel), and Stuart H. Simon, for appellant.

Robert Abrams, Attorney-General, Albany (Daniel Smirlock, Jerry Boone and Peter H. Schiff of counsel), for Commissioner of Taxation and Finance, respondent.

Chief Judge KAYE and Judges SIMONS, TITONE, HANCOCK, JR., and SMITH concur; Judge LEVINE taking no part.


BELLACOSA, J.

In this CPLR article 78 proceeding, petitioner-appellant Reuters Limited challenges a corporate franchise tax deficiency assessment. At issue is whether New York State's calculation of petitioner's franchise tax on the basis of the worldwide net income apportionment method violates the nondiscrimination clause of the United States-United Kingdom Tax Treaty...

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