Changes

In ''Franchise Tax Bd. v. Alcan Aluminium'', 493 U.S. 331 (1990), the [[U.S. Supreme Court]] held that the [[Tax Injunction Act]]  

In '''''Franchise Tax Bd. v. Alcan Aluminium''''', 493 U.S. 331 (1990), the [[U.S. Supreme Court]] held that the [[Tax Injunction Act]]  

:This case presented two questions.  First, whether a foreign company, sole shareholder of an American subsidiary, has standing to challenge in federal court, on Foreign [[Commerce Clause]] grounds, the accounting method by which the State of [[California]] determines the locally taxable income of that subsidiary. Second, whether such a federal action for injunctive and declaratory relief is barred by the [[Tax Injunction Act]], 28 U.S.C. § 1341 (1982 ed.).  

:This case presented two questions.  First, whether a foreign company, sole shareholder of an American subsidiary, has standing to challenge in federal court, on Foreign [[Commerce Clause]] grounds, the accounting method by which the State of [[California]] determines the locally taxable income of that subsidiary. Second, whether such a federal action for injunctive and declaratory relief is barred by the [[Tax Injunction Act]], 28 U.S.C. § 1341 (1982 ed.).