The Matter of Walt Disney Company v. Tax Appeals Tribunal of the State of New York , The Matter of International Business Machines Corporation v. Tax Appeals Tribunal of the State of New York

State of New York OPINION Court of Appeals This opinion is uncorrected and subject to revision before publication in the New York Reports. No. 34 In the Matter of Walt Disney Company and Consolidated Subsidiaries, Appellant, v. Tax Appeals Tribunal of the State of New York et al., Respondents. ---------------- No. 35 In the Matter of International Business Machines Corporation & Combined Affiliates, Appellant, v. Tax Appeals Tribunal of the State of New York et al., Respondents. Case No. 34: Marc A. Simonetti, for appellant. Frederick A. Brodie, for respondents. Institute for Professionals in…