Barclays Bank Plc v. Franchise Tax Board of California

Decided June 20, 1994. Ruth Bader Ginsburg delivered the opinion of the Court.

Docket 92-1384 · 512 U.S. 298 (1994) · Cited 135 times

Holding

The Constitution does not impede application of California’s tax to Barclays and Colgate.

The Court’s statement of the holding, from the opinion’s syllabus. The syllabus is prepared by the Reporter of Decisions and is not part of the opinion of the Court — read the official opinion for authority.

How the Justices voted

Decided 7–2.

“Concurring” means agreeing with the outcome; any split shown is the Court’s judgment, not each Justice’s reasoning. Source: the Supreme Court Database (Spaeth et al.), Washington University.

Precedents cited

Supreme Court decisions this opinion relies on, ordered by how often it cites each. Cases in our collection link through; others are named.

• Container Corp. of America v. Franchise Tax Board · 463 U.S. 159 (1983)
• Japan Line, Ltd. v. County of Los Angeles · 441 U.S. 434 (1979)
• Wardair Canada Inc. v. Florida Department of Revenue · 477 U.S. 1 (1986)
• Hoffman Estates v. Flipside, Hoffman Estates, Inc. · 455 U.S. 489 (1982)
• Youngstown Sheet & Tube Co. v. Sawyer · 343 U.S. 579 (1952)
• Complete Auto Transit, Inc. v. Brady · 430 U.S. 274 (1977)
• Quill Corp. v. North Dakota Ex Rel. Heitkamp · 504 U.S. 298 (1992)
• Mobil Oil Corp. v. Commissioner of Taxes of Vt. · 445 U.S. 425 (1980)
• Allied-Signal, Inc. Ex Rel. Bendix Corp. v. Director, Division of Taxation · 504 U.S. 768 (1992)
• ASARCO Inc. v. Idaho State Tax Commission · 458 U.S. 307 (1982)
• Michelin Tire Corp. v. Wages · 423 U.S. 276 (1976)
• Terry v. Ohio · 392 U.S. 1 (1968)
• Hunt v. Washington State Apple Advertising Commission · 432 U.S. 333 (1977)
• Minnesota v. Clover Leaf Creamery Co. · 449 U.S. 456 (1981)
• Chicago & Southern Air Lines, Inc. v. Waterman Steamship Corp. · 333 U.S. 103 (1948)
• Maine v. Taylor · 477 U.S. 131 (1986)
• Wisconsin v. J. C. Penney Co. · 311 U.S. 435 (1941)
• Southern Pacific Co. v. Arizona Ex Rel. Sullivan · 325 U.S. 761 (1945)
• Dames & Moore v. Regan · 453 U.S. 654 (1981)
• South Carolina State Highway Department v. Barnwell Bros. · 303 U.S. 177 (1938)
• Moorman Manufacturing Co. v. Bair · 437 U.S. 267 (1978)
• Raymond Motor Transportation, Inc. v. Rice · 434 U.S. 429 (1978)
• United States v. Belmont · 301 U.S. 324 (1937)
• Butler Bros. v. McColgan, Franchise Tax Commissioner · 315 U.S. 501 (1942)
• General Motors Corp. v. Washington · 377 U.S. 436 (1964)
• United States v. Ragen · 314 U.S. 513 (1942)
• Northwest Airlines, Inc. v. County of Kent · 510 U.S. 355 (1994)
• Department of Revenue v. Ass'n of Washington Stevedoring Companies · 435 U.S. 734 (1978)
• Board of Trustees of Univ. of Ill. v. United States · 289 U.S. 48 (1933)

Cited by

Later Supreme Court opinions in our collection that cite this case.

• Crosby v. National Foreign Trade Council · 530 U.S. 363 (2000)
• Medellin v. Texas · 552 U.S. 491 (2008)
• American Ins. Assn. v. Garamendi · 539 U.S. 396 (2003)
• Comptroller of Treasury of Md. v. Wynne · 575 U.S. 542 (2015)
• Arizona v. United States · 567 U.S. 387 (2012)

Official text

Read the official opinion (U.S. Reports, govinfo.gov)

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Source: Supreme Court of the United States, slip opinions (1994). Citation count from the Free Law Project’s CourtListener bulk data. Data last verified 2026-07-03. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).