The Supreme Court's recent decision in Barclays Bank PLC v. Franchise Tax Board, which
upheld the constitutionality of California's worldwide combined reporting method of
apportionment, had some unusual features for a case involving the arcana of state taxation. The
enormous amount of money involved -- estimates of California's potential refund liability ran
(somewhat improbably) as high as $4 billion -- guaranteed wide attention for the case in the press.

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