Franchise Tax Board of California et al. v. Alcan Aluminium Ltd. et al.

Decided January 10, 1990. Byron Raymond White delivered the opinion of the Court.

Docket 88-1400 · 493 U.S. 331 (1990) · Cited 172 times

We don’t yet publish a summary of this opinion — read the official text below for the Court’s holding and reasoning.

How the Justices voted

Decided 9–0.

“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.

• Warth v. Seldin · 422 U.S. 490 (1975)
• Rosewell v. LaSalle National Bank · 450 U.S. 503 (1981)
• Baker v. Carr · 369 U.S. 186 (1962)
• Valley Forge Christian College v. Americans United for Separation of Church and State, Inc. · 454 U.S. 464 (1982)
• Simon v. Eastern Kentucky Welfare Rights Organization · 426 U.S. 26 (1976)
• Gladstone, Realtors v. Village of Bellwood · 441 U.S. 91 (1979)
• Moe v. Confederated Salish & Kootenai Tribes of the Flathead Reservation · 425 U.S. 463 (1976)
• Container Corp. of America v. Franchise Tax Board · 463 U.S. 159 (1983)
• California v. Grace Brethren Church · 457 U.S. 393 (1982)
• Japan Line, Ltd. v. County of Los Angeles · 441 U.S. 434 (1979)
• South Carolina v. Regan · 465 U.S. 367 (1984)

Official text

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

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Byron Raymond White’s profile · All Supreme Court opinions · The Supreme Court

Source: the U.S. Reports via govinfo.gov; authoring Justice and vote lineup from the Supreme Court Database (Washington University). 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).