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Nyc 245  Form

Nyc 245 Form

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Disney versus tax appeals tribunal and IBM versus tax AB appeals tribunal Council good afternoon chief judge Wilson and members of the Court it is my pleasure to be here with you all today may I please the court I'd like to reserve three minutes of rebuttal time yes sir and my co-counsel Mr fredman would like to reserve three minutes from his time as well absolutely my name is Mark Simonetti and I represent the appellant the Walt Disney Company and subsidiaries this appeal arises out of an article 78 proceeding challenging the tax appeals tribunal determination the profoundly important question before this court is whether New York State can discriminate against a business that engages in international Commerce Mr Simonetti can I ask you what the relief is that you're seeking here your honor we're seeking that the court uh allow Disney the royalty income exclusion which we believe the statute requires and the Constitution requires and you weren't require

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