Court of Appeals for the Seventh Circuit January 9, 1989, 87-2239 (Alcan Aluminium Limited v. Franchise Tax Board of the State of California, Imperial Chemical Industries Plc v. Franchise Tax Board of the State of California)

860 F.2d 688 57 USLW 2289 ALCAN ALUMINIUM LIMITED, Plaintiff-Appellant, v. FRANCHISE TAX BOARD OF the STATE OF CALIFORNIA, et al., Defendants-Appellees. IMPERIAL CHEMICAL INDUSTRIES PLC, Plaintiff-Appellant, v. FRANCHISE TAX BOARD OF the STATE OF CALIFORNIA, et al., Defendants-Appellees. Nos. 87-2239, 87-2295. United States Court of Appeals, Seventh Circuit. Argued Jan. 20, 1988. Decided Oct.