Disney Enterprises, Inc. v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
OPINION OF THE COURT
Lahtinen, J.
Petitioner Disney Enterprises, Inc., which maintains its executive offices in California, is an international company and, together with its numerous subsidiaries (hereinafter collectively referred to as petitioner), constitutes a unitary group of related corporations engaged in three segments of the entertainment industry: theme parks and resorts; filmed entertainment; and consumer products. Petitioner files a combined franchise tax return in New York (see Tax Law § 211 [4]), and Buena Vista Home Video, Inc. (hereinafter Video), a wholly-owned California…
2Cases cited13 opinions
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- Heublein, Inc. v. South Carolina Tax CommissionSupreme Court of the United States · 1972
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