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BARCLAYS BANK INTERNAT., LTD. v. FRANCHISE TAX BD.

Docket No. S019064.

2 Cal.4th 708 (1992)

829 P.2d 279

8 Cal. Rptr.2d 31

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

Supreme Court of California.

May 11, 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. Midlam, Deputy Attorneys General, for Defendant and Appellant.

Alan H. Friedman and Scott D. Smith as Amici Curiae on behalf of Defendant and Appellant.

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

David F. Levi and Richard H. Jenkins, United States Attorneys, William S. Rose, Jr., and Shirley D. Peterson, Assistant Attorneys General, Gary R. Allen, David English Carmack, John J. McCarthy, Richard A. Correa, Lawrence V. Brookes, Valentine Brookes, Lawler, Felix & Hall, Arter, Hadden, Lawler, Felix & Hall, Jane H. Barrett, Gene R. Gambale, F. Eugene Wirwahn, Brobeck, Phleger & Harrison, Roy E. Crawford, Russell D. Uzes, McShane & Felson, Robert E. Borton, James Merle Carter, Morrison & Foerster, Prentiss Wilson, Jr., Amy Eisenstadt and Paul H. Frankel as Amici Curiae on behalf of Plaintiffs and Respondents.

OPINION

ARABIAN, J.

We granted review to decide whether the use by the state Franchise Tax Board of a three-factor formula to apportion the income of a foreign-parent multicorporate unitary enterprise for state tax purposes violates the foreign commerce clause of the federal Constitution (art. I, § 8, cl. 3). We conclude that relevant treaty and other materials manifest a federal intent not to prohibit the states from employing...

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