CAPITOL INDUSTRIES-EMI, INC. v. BENNETT

Nos. 80-4113, 80-4114.

681 F.2d 1107 (1982)

CAPITOL INDUSTRIES-EMI, INC., Plaintiff-Appellant, v. William M. BENNETT, Kenneth Cory, Richard Silberman, individually and as members of, and Martin Huff, individually, and as Executive Officer of, the Franchise Tax Board, State of California, Defendants-Appellees. EMI LIMITED, Plaintiff-Appellant, v. William M. BENNETT, Kenneth Cory, Richard Silberman, individually and as members of, and Martin Huff, individually and as Executive Officer of, the Franchise Tax Board, State of California, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Decided February 16, 1982.

As Amended July 22, 1982.


Attorney(s) appearing for the Case

Valentine Brookes, San Francisco, Cal., argued, for plaintiff-appellant; Lawrence V. Brookes, Brookes & Brookes, San Francisco, Cal., on brief.

Charles C. Kobayashi, Deputy Atty. Gen., Sacramento, Cal., for defendants-appellees.

Before WALLACE and PREGERSON, Circuit Judges, and BYRNE, District Judge.


WM. MATTHEW BYRNE, Jr., District Judge:

This appeal involves two companion cases brought by an United Kingdom corporation and its United States subsidiary corporation, respectively, for injunctive and declaratory relief to prevent officials of the State of California from assessing additional income taxes against the subsidiary.

I

Appellant in the first action (No. 80-4113), Capitol Industries-EMI, Inc. ("Capitol"), is a Delaware corporation, with...

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