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MATTER OF WALT DISNEY COMPANY & CONSOLIDATED SUBSIDIARIES v. TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK

Nos. 34, 35.

2024 NY Slip Op 02127

IN THE MATTER OF WALT DISNEY COMPANY AND CONSOLIDATED SUBSIDIARIES, Appellant, v. TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK ET AL., Respondents. IN THE MATTER OF INTERNATIONAL BUSINESS MACHINES CORPORATION & COMBINED AFFILIATES, Appellant, v. TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK ET AL., Respondents.

Court of Appeals of New York.

Decided April 23, 2024.

Attorney(s) appearing for the Case

Marc A. Simonetti , for appellant.

Frederick A. Brodie , for respondents.

Institute for Professionals in Taxation, amicus curiae.

Jeffrey A. Friedman , for appellant.

Under a taxation scheme in effect from 2003 through 2013, New York allowed corporations that paid franchise taxes in New York to deduct income received as royalty payments from members of the same corporate group, or family, in calculating their taxable income. The deduction was allowed only if the royalty payment came from a related...

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