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DISNEY ENTERS. v. TAX APPEALS

10 N.Y.3d 392 (2008)

888 N.E.2d 1029

859 N.Y.S.2d 87

In the Matter of DISNEY ENTERPRISES, INC., et al., Appellants, v. TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK et al., Respondents.

Court of Appeals of the State of New York.

Decided March 25, 2008.

Attorney(s) appearing for the Case

Morrison & Foerster LLP, New York City (Paul H. Frankel, Craig B. Fields and Roberta Moseley Nero of counsel), Michael H. Salama, Burbank, California, and Brandee A. Tilman for appellants.

Andrew M. Cuomo, Attorney General, Albany (Robert M. Goldfarb, Barbara D. Underwood and Andrew D. Bing of counsel), for Commissioner of Taxation and Finance, respondent.

Judges CIPARICK, GRAFFEO, READ, PIGOTT and JONES concur with Chief Judge KAYE; Judge SMITH concurs in result in a separate opinion.

OPINION OF THE COURT

Chief Judge KAYE.

This appeal tests the validity, under federal law, of New York's franchise tax apportionment formula.

Petitioner, Disney Enterprises, Inc., is a worldwide entertainment conglomerate with hundreds of parents, subsidiaries and affiliates. Disney conducts general operations in three interrelated business segments pertinent to the present appeal: theme parks and resorts, filmed entertainment and consumer products...

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