ALCAN ALUMINUM LTD. v. FRANCHISE TAX BD. OF CAL.

No. 81 Civ. 3911 (GLG).

558 F.Supp. 624 (1983)

ALCAN ALUMINUM 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.

March 4, 1983.


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


OPINION

GOETTEL, District Judge.

This action concerns a challenge by a foreign corporation against the tax treatment accorded its United States subsidiary by a state taxing authority. The following opinion grows out of an earlier one in which we decided to stay the action and postpone consideration of the substantive issues involved in light of cases then pending before the California courts and the United States...

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