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ALCAN ALUMINUM LTD. v. FRANCHISE TAX BD.

Nos. 87-2239, 87-2295.

860 F.2d 688 (1988)

ALCAN ALUMINIUM LIMITED, Plaintiff-Appellant, v. FRANCHISE TAX BOARD OF the STATE OF CALIFORNIA, et al., Defendants-Appellees. IMPERIAL CHEMICAL INDUSTRIES PLC, Plaintiff-Appellant, v. FRANCHISE TAX BOARD OF the STATE OF CALIFORNIA, et al., Defendants-Appellees.

United States Court of Appeals, Seventh Circuit.

Decided October 19, 1988

Rehearing and Rehearing Denied January 9, 1989.

Attorney(s) appearing for the Case

Lawrence A. Salibra, Alcan Aluminum Corp., Cleveland, Ohio, James M. Carter, ICI Americas Inc., Wilmington, Del., for plaintiff-appellant.

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

Before CUDAHY, FLAUM and RIPPLE, Circuit Judges.

Rehearing and Rehearing En Banc Denied January 9, 1989.

CUDAHY, Circuit Judge.

Alcan Aluminium Limited ("Alcan") and Imperial Chemical Industries PLC ("Imperial"), two foreign corporations with American subsidiaries that do business in California, appeal from the district court's dismissal of their constitutional challenge to California's franchise tax. The district court found that the parent companies were injured only in their capacity as shareholders and...

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