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

No. 88-1400.

493 U.S. 331 (1990)

FRANCHISE TAX BOARD OF CALIFORNIA ET AL. v. ALCAN ALUMINIUM LTD. ET AL.

Supreme Court of United States.

Decided January 10, 1990


Attorney(s) appearing for the Case

Timothy G. Laddish, Assistant Attorney General of California, argued the cause for petitioners. With him on the briefs were John K. Van de Kamp, Attorney General, and Patricia Streloff.

Lawrence A. Salibra II argued the cause for respondents. With him on the brief for respondent Alcan Aluminium Ltd. was Peter D. Miller. James Merle Carter and John B. Lowry filed briefs for respondent Imperial Chemical Industries PLC.*


JUSTICE WHITE delivered the opinion of the Court.

This case presents two questions: First, whether a foreign company, sole shareholder of an American subsidiary, has standing to challenge in federal court, on Foreign Commerce Clause grounds, the accounting method by which the State of California determines the locally taxable income of that subsidiary; and second, whether such a federal action for injunctive and declaratory...

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