ALCAN ALUMINIUM v. DEPARTMENT OF REV. OF STATE OF OR.

No. 83-1650.

724 F.2d 1294 (1984)

ALCAN ALUMINIUM LIMITED, Plaintiff-Appellant, v. DEPARTMENT OF REVENUE OF the STATE OF OREGON, Ike Milsap & John E. Butts, Defendants-Appellees.

United States Court of Appeals, Seventh Circuit.

Decided January 6, 1984.


Attorney(s) appearing for the Case

Lawrence A. Salibra, II, Alcan Aluminium Corp., Cleveland, Ohio, for plaintiff-appellant.

Michael D. Reynolds, Dept. of Justice, John D. White-Nack, Sp. Asst. Atty. Gen., State of Oregon, Salem, Or., for defendants-appellees.

Before CUDAHY and FLAUM, Circuit Judges, and DUMBAULD, Senior District Judge.


FLAUM, Circuit Judge.

This appeal raises the issue of whether a foreign parent corporation may maintain an action in federal court for declaratory and injunctive relief to prevent a state from applying the worldwide combined apportionment (WCA) method of taxation to the corporation's domestic subsidiary before any tax has been assessed. Appellant Alcan Aluminium Ltd. alleges that the state of Oregon is seeking to apply WCA to its subsidiary, Alcan Aluminum Corporation...

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