Home Menu ↓
Clicking on our sponsor links helps insure continued free access to this website.
Please support our efforts by visiting our sponsors:

 

Barclays Bank Plc v. Franchise Tax Board Of California

Docket No.: 92-1384
Argued: March 28, 1994
Decided: June 20, 1994
Consolidated with: No. 92-1839

Topics:

Article 1, Section 8, Paragraph 3: Interstate Commerce Clause, Economic Activity, State Tax, Commerce Clause, Due Process, Fourth Amendment, Internal Revenue Code, judicial review, retaliation

PartyNames: BARCLAYS BANK PLC, Petitioner, v. FRANCHISE TAX BOARD OF CALIFORNIA. COLGATE-PALMOLIVE COMPANY, Petitioner, v. FRANCHISE TAX BOARD OF CALIFORNIA.
Petitioner: Barclays Bank Plc
Respondent: Franchise Tax Board Of California

Court Below: THE COURT OF APPEAL OF CALIFORNIA, THIRD APPELLATE DISTRICT
Supreme Court Docket

Barclays Bank Plc
v.
Franchise Tax Board Of California
512 U.S. 298 (1994)
Other Citations: 114 S.Ct. 2268129 L.Ed.2d 244 (512 U.S.
Question:

1) Does a state violate the Due Process Clause by accepting "reasonable approximations" of financial data? 2) By requiring multinational corporations to provide exhaustive financial information to calculate taxes, does a State impose a disproportionately large compliance burden upon the corporation and thereby violate the anti- discrimination requirement of the Commerce Clause?

Barclays Bank Plc v. Franchise Tax Board Of California
ORAL ARGUMENT

March 28, 1994

Holding: affirmed
Decision: Decision: 7 votes for Franchise Tax Board Of California, 2 vote(s) against

Barclays Bank Plc v. Franchise Tax Board Of California
Case Documents

1Opinion in Barclays Bank Plc v. Franchise Tax Board Of California
2Opinion in Barclays Bank Plc v. Franchise Tax Board Of California
Additional documents for this case are pending review.