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ALCAN ALUMINIUM LTD. v. FRANCHISE TAX, ETC.

No. 81 Civ. 3911 (GLG).

539 F.Supp. 512 (1982)

ALCAN ALUMINIUM LIMITED, Plaintiff, v. The FRANCHISE TAX BOARD OF the STATE OF CALIFORNIA, operating through its New York Office; Frank Goodman, individually and as District Manager, New York Office of the Franchise Tax Board of the State of California; and Joseph E. Geoghegan, individually and as Supervisor — Audit Group, New York Office of the Franchise Tax Board of the State of California, Defendants.

United States District Court, S. D. New York.

May 20, 1982.

Attorney(s) appearing for the Case

Sidley & Austin by Charles W. Douglas, Chicago, Ill., and Sullivan & Cromwell by John L. Warden, H. Lake Wise, New York City, and Lawrence A. Salibra II, Cleveland, Ohio, for plaintiff.

George Deukmejian, Atty. Gen. of the State of Cal. by Edward P. Hollingshead, Charles C. Kobayashi, Deputy Attys. Gen., Sacramento, Cal., for defendants.

OPINION

GOETTEL, District Judge:

This action by Alcan Aluminium, Ltd. (Alcan), a Canadian corporation, challenges the California Franchise Tax Board's (FTB) inclusion of income from non-United States corporations in its calculation of unitary corporate income tax. California's method of unitary taxation does not consider the separate identities of members of a corporate family. Max Factor & Co. v. Franchise Tax Board of California,

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