Legal Opinion
Barclays Bank PLC v. Franchise Tax Bd. of Cal.
Supreme Court of the United States
Decided June 20, 1994No. 92-1384PublishedCited by 125 opinions
1Opinion of the CourtJustice Ginsburg
Eleven years ago, in Container Corp. of America v. Franchise Tax Bd., 463 U. S. 159 (1983), this Court upheld California’s income-based corporate franchise tax, as applied to a *302multinational enterprise, against a comprehensive challenge made under the Due Process and Commerce Clauses of the Federal Constitution. Container Corp. involved a corporate taxpayer domiciled and headquartered in the United States; in addition to its stateside components, the taxpayer had a number of overseas subsidiaries incorporated in the countries in which they operated. The Court’s decision in Container Corp. did…
2Cases cited36 opinions
- Terry v. OhioSupreme Court of the United States · 1968
- Hunt v. Washington State Apple Advertising CommissionSupreme Court of the United States · 1977
- Hoffman Estates v. Flipside, Hoffman Estates, Inc.Supreme Court of the United States · 1982
- Youngstown Sheet & Tube Co. v. SawyerSupreme Court of the United States · 1952
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
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3Cited by125 opinions
- Crosby v. National Foreign Trade CouncilSupreme Court of the United States · 2000
- American Ins. Assn. v. GaramendiSupreme Court of the United States · 2003
- Comptroller of Treasury of Md. v. WynneSupreme Court of the United States · 2015
- Pharmaceutical Research & Manufacturers of America v. ConcannonCourt of Appeals for the First Circuit · 2001
- National Foreign Trade Council v. NatsiosCourt of Appeals for the First Circuit · 1999
120 more not listed; retrieve them via the Exa API.