BARCLAYS BANK PLC v. FRANCHISE TAX BD. OF CAL.

Attorney(s) appearing for the Case

Joanne M. Garvey argued the cause for petitioner in No. 92-1384. With her on the briefs were Joan K. Irion, Miles N. Ruthberg, and Teresa A. Maloney. James P. Kleier argued the cause for petitioner in No. 92-1839. With him on the briefs were Walter Hellerstein, Prentiss Willson, Jr., Clare M. Rathbone, and Franklin C. Latcham.

Timothy G. Laddish, Assistant Attorney General of California, argued the cause for respondent in both cases. With him on the brief for respondent in No. 92-1384 were Daniel E. Lungren, Attorney General of California, Robert D. Milam, Deputy Attorney General, and Benjamin F. Miller. Mr. Lungren, Lawrence K. Keethe, Supervising Deputy Attorney General of California, John D. Schell, Deputy Attorney General, and Claudia K. Land filed a brief for respondent in No. 92-1839.

Solicitor General Days argued the cause for the United States as amicus curiae urging affirmance in both cases. With him on the brief were Assistant Attorney General Argrett and Deputy Solicitor General Wallace.†

Ginsburg, J., delivered the opinion of the Court, in which Rehnquist, C. J., and Blackmun, Stevens, Kennedy, and Souter, JJ., joined, and in all but Part IV—B of which Scalia, J., joined. Blackmun, J., filed a concurring opinion, p. 331. Scalia, J., filed an opinion concurring in part and concurring in the judgment, p. 331. O'Connor, J., filed an opinion concurring in the judgment in part and dissenting in part, in which Thomas, J., joined, p. 332.