Quimbee logo
DMCA.com Protection Status

Barclays Bank PLC v. Franchise Tax Board

512 U.S. 298 (1994)

Case BriefRelatedOptions
From our private database of 31,100+ case briefs...

Barclays Bank PLC v. Franchise Tax Board

United States Supreme Court

512 U.S. 298 (1994)

Facts

Barclays Bank PLC (Barclays) and Colgate-Palmolive Co. (Colgate) (plaintiffs), two multinational enterprises, were subjected to California’s corporate franchise taxing scheme because the companies had operations in California. Under the scheme, a portion of the companies’ worldwide income was attributed to California operations and the companies were required to pay a state tax for the property and sales located within California. The companies filed suit against California’s Franchise Tax Board (defendant) on the grounds that the scheme was violative of the Commerce Clause and the Due Process Clause by burdening foreign-based, multinational companies and resulted in double international taxation. The court of appeals upheld the taxing scheme, finding that the scheme was not violative of the United States Constitution. Although the United States Supreme Court had previously upheld the scheme as applied to businesses domiciled in the United States in Container Corp. of America v. Franchise Tax Board, 463 U.S. 159 (1983), the Court had not previously addressed the constitutionality of the scheme as applied to domestic corporations with foreign parents or foreign corporations with foreign parents that had enterprises in California. The Supreme Court granted certiorari.

Rule of Law

Issue

Holding and Reasoning (Ginsburg, J.)

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 557,000 law students since 2011. Some law schools—such as Yale, Berkeley, and Northwestern—even subscribe directly to Quimbee for all their law students.

    Unlock this case briefRead our student testimonials
  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.

    Learn about our approachRead more about Quimbee

Here's why 557,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 31,100 briefs, keyed to 984 casebooks. Top-notch customer support.
  • The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
  • Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.

Access this case brief for FREE

With a 7-day free trial membership
Here's why 557,000 law students have relied on our case briefs:
  • Reliable - written by law professors and practitioners, not other law students
  • The right length and amount of information - includes the facts, issue, rule of law, holding and reasoning, and any concurrences and dissents
  • Access in your class - works on your mobile and tablet
  • 31,100 briefs - keyed to 984 casebooks
  • Uniform format for every case brief
  • Written in plain English - not in legalese and not just repeating the court's language
  • Massive library of related video lessons - and practice questions
  • Top-notch customer support

Access this case brief for FREE

With a 7-day free trial membership