1. Home
  2. Browse Decisions
  3. Cal.App.4th
  4. 10 Cal.App.4th
  5. 10 Cal.App.4th 1742 (1992)
 

BARCLAYS BK. INTERNAT. LTD. v. FRANCHISE TAX BD.

Docket No. C003388.

10 Cal.App.4th 1742 (1992)

14 Cal. Rptr.2d 537

BARCLAYS BANK INTERNATIONAL LIMITED, Plaintiff and Respondent, v. FRANCHISE TAX BOARD, Defendant and Appellant. BARCLAYS BANK OF CALIFORNIA, Plaintiff and Respondent, v. FRANCHISE TAX BOARD, Defendant and Appellant.

Court of Appeals of California, Third District.

November 20, 1992.

Attorney(s) appearing for the Case

COUNSEL

John K. Van de Kamp and Daniel E. Lungren, Attorneys General, Timothy G. Laddish, Assistant Attorney General, Robert F. Tyler and Robert D. Milam, Deputy Attorneys General, for Defendant and Appellant.

Joanne M. Garvey, Joan K. Irion, Teresa M. Maloney, and Heller, Ehrman, White & McAuliffe for Plaintiffs and Respondents.

Lawrence V. Brookes, Valentine Brookes, Jane H. Barrett, F. Eugene Wirwahn, David F. Levi, United States Attorney, William S. Rose, Jr., Assistant United States Attorney General, Gary R. Allen, David English Carmack, John J. McCarthy and Richard A. Correa, as Amici Curiae on behalf of Plaintiffs and Respondents.

OPINION

DAVIS, J.

In this case we originally concluded that California's unitary tax method of worldwide combined reporting (based on Rev. & Tax. Code, §§ 25101, 25120-25139), as applied to foreign-based unitary corporate groups, was unconstitutional under the foreign commerce clause in light of the "one-voice" component of judicially established dormant foreign commerce...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases