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IBM Corp. & Combined Affiliates v. New York Tax Appeals Tribunal

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Petition for certiorari denied on January 21, 2025
Docket No. Op. Below Argument Opinion Vote Author Term
24-332 N.Y. N/A N/A N/A N/A OT 2024

Issue: Whether a state may impose a “heads I win, tails you lose” regime that taxes either side of an interstate or foreign transaction, depending on which side has a nexus to the state, even though such a regime would inherently disadvantage interstate and foreign commerce if it were replicated by every jurisdiction.

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DateProceedings and Orders (key to color coding)
Jul 10 2024Application (24A36) to extend the time to file a petition for a writ of certiorari from July 22, 2024 to September 20, 2024, submitted to Justice Sotomayor.
Jul 16 2024Application (24A36) granted by Justice Sotomayor extending the time to file until September 20, 2024.
Sep 19 2024Petition for a writ of certiorari filed. (Response due October 24, 2024)
Oct 02 2024Motion to extend the time to file a response from October 24, 2024 to December 16, 2024, submitted to The Clerk.
Oct 03 2024Motion to extend the time to file a response is granted and the time is extended to and including December 16, 2024.
Oct 23 2024Brief amicus curiae of Council On State Taxation filed.
Dec 16 2024Brief of respondent New York State Commissioner of Taxation and Finance in opposition filed.
Dec 30 2024Reply of petitioner International Business Machines Corporation and Combined Affiliates filed. (Distributed)
Dec 31 2024DISTRIBUTED for Conference of 1/17/2025.
Jan 21 2025Petition DENIED.