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MATTER OF INTERNATIONAL BUS. MACHS. CORP. & COMBINED AFFILIATES v. TAX APPEALS TRIB. OF THE STATE OF N.Y.

533572.

214 A.D.3d 1125 (2023)

185 N.Y.S.3d 823

2023 NY Slip Op 01326

In the Matter of International Business Machines Corporation & Combined Affiliates, 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 March 16, 2023.

Attorney(s) appearing for the Case

Baker & McKenzie LLP, New York City ( Jeffrey A. Friedman , of Eversheds Sutherland (US) LLP, Washington, DC, admitted pro hac vice and Michael J. Hilkin of Eversheds Sutherland (US) LLP, New York City, of counsel), for petitioner.

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

Egan Jr., J.P., Lynch, Clark and Ceresia, JJ., concur.

Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal, among other things, sustaining a notice of deficiency of corporate franchise tax imposed under Tax Law article 9-A.

Petitioner, the legal owner of certain intangible property...

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