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: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.).  
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The Court of Appeals for the [[Seventh Circuit]] held that the foreign companies involved in this case had alleged injuries sufficiently direct andEven if you have, even if you need
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The Court of Appeals for the [[Seventh Circuit]] held that the foreign companies involved in this case had alleged injuries sufficiently diEven if you have, even if you need
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I don't mean to stare, we don't have to breed
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We can plant a house, we can build a tree
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I don't even care, we could have all three
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rect andEven if you have, even if you need
 
I don't mean to stare, we don't have to breed
 
I don't mean to stare, we don't have to breed
 
We can plant a house, we can build a tree
 
We can plant a house, we can build a tree
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