Legal Opinion

Matter of International Business Machs. Corp. & Combined Affiliates v. Tax Appeals Trib. of the State of N.Y.

Appellate Division of the Supreme Court of the State of New York

Decided March 16, 2023No. 533572PublishedCited by 4 opinions

1Opinion of the Court

Matter of International Business Machs. Corp. & Combined Affiliates v Tax Appeals Trib. of the State of N.Y. (2023 NY Slip Op 01326)

Matter of International Business Machs. Corp. & Combined Affiliates v Tax Appeals Trib. of the State of N.Y.

2023 NY Slip Op 01326

Decided on March 16, 2023

Appellate Division, Third Department

Published by New York State Law Reporting Bureau pursuant to Judiciary Law § 431.

This opinion is uncorrected and subject to revision before publication in the Official Reports.

Decided and Entered:March 16, 2023

533572

[*1]In the Matter of International Business Machines…

2Cases cited11 opinions

  1. Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
  2. Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
  3. Westinghouse Electric Corp. v. TullySupreme Court of the United States · 1984
  4. Tamagni v. Tax Appeals TribunalNew York Court of Appeals · 1998
  5. Zelinsky v. Tax Appeals TribunalNew York Court of Appeals · 2003

6 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

  1. Matter of Charter Communications, Inc. v. New York State Tax Appeals Trib.Appellate Division of the Supreme Court of the State of New York · 2025
  2. Matter of Ciardullo v. McDonnellAppellate Division of the Supreme Court of the State of New York · 2025
  3. Matter of Zelinsky v. Commissioner of Taxation & Fin. of the State of N.Y.Appellate Division of the Supreme Court of the State of New York · 2026
  4. 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 YorkNew York Court of Appeals · 2024

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