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
Database Connection failed: SQLSTATE[HY000] [1045] Access denied for user 'restauz8_sophi'@'localhost' (using password: YES)