No. 82-4535.

709 F.2d 593 (1983)

SHELL PETROLEUM, N.V., Plaintiff-Appellant, v. Mary Ann GRAVES, Kenneth Cory, Ernest J. Dronenburg, Jr., individually and as members of, and Gerald H. Goldberg, individually and Executive Officer of, The Franchise Tax Board, State of California, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Decided June 30, 1983.

Attorney(s) appearing for the Case

John B. Lowry, McCutchen, Doyle, Brown & Enersen, San Francisco, Cal., Paul M. Dodyk, New York City, for plaintiff-appellant.

Patricia Streloff, Deputy Atty. Gen., San Francisco, Cal., for defendants-appellees.

Lloyd N. Cutler, Wilmer, Cutler & Pickering, Washington, D.C., amicus curiae for the Netherlands.

Before TRASK, SKOPIL, and FERGUSON, Circuit Judges.

TRASK, Circuit Judge.

Shell Petroleum N.V. (SPNV) appeals the dismissal of its action for declaratory and injunctive relief. Pursuant to 42 U.S.C. § 1983 (1976), SPNV sought to enjoin the California Franchise Tax Board from assessing taxes based on a "unitary" business formula against two companies in which SPNV was the majority stockholder. The district court dismissed SPNV's complaint for lack of standing and because the controversy was not ripe. The decision...

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