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COLGATE-PALMOLIVE CO. v. FRANCHISE TAX BD.

Docket No. C007044.

10 Cal.App.4th 1768 (1992)

13 Cal. Rptr.2d 761

COLGATE-PALMOLIVE COMPANY, INC., 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, Robert F. Tyler and John D. Schell, Deputy Attorneys General, and Eric J. Coffill for Defendant and Appellant.

Morrison & Foerster, Franklin C. Latcham, James P. Kleier and Clare M. Rathbone for Plaintiff and Respondent.

OPINION

DAVIS, J.

The principal issue in this appeal is whether California's worldwide unitary method of taxation (based on Rev. & Tax. Code, §§ 25101, 25120-25139), as applied to domestic-parent unitary corporate groups, is unconstitutional under the foreign commerce clause of the United States Constitution. (U.S. Const., art. I, § 8, cl. 3.)1 Using the dormant foreign commerce clause...

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