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MTR OF DISNEY v. TAX APPEALS

532479.

210 A.D.3d 86 (2022)

176 N.Y.S.3d 356

2022 NY Slip Op 05898

In the Matter of WALT DISNEY COMPANY AND CONSOLIDATED SUBSIDIARIES, Petitioner, v. TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK et al., Respondents.

Appellate Division of the Supreme Court of New York, Third Department.

Decided October 20, 2022.

Attorney(s) appearing for the Case

Pillsbury Winthrop Shaw Pittman LLP, New York City ( Marc A. Simonetti of counsel), for petitioner.

Letitia James , Attorney General, Albany ( Frederick A. Brodie of counsel), for Commissioner of Taxation and Finance, respondent.

GARRY, P.J., EGAN JR., CLARK and McSHAN, JJ., concur.

OPINION OF THE COURT

PROCEEDING pursuant to CPLR article 78 (initiated in the Appellate Division of the Supreme Court in the Third Judicial Department pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal sustaining a notice of deficiency of corporate franchise tax imposed under Tax Law...

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