Capitol Industries-Emi, Inc. v. William M. Bennett, Kenneth Cory, Richard Silberman, Individually and Asmembers Of, and Martin Huff, Individually, and as Executive Officer Of, Thefranchise Tax Board, State of California, Emi Limited v. William M. Bennett, Kenneth Cory, Richard Silberman, Individually and Asmembers Of, and Martin Huff, Individually and as Executive Officer Of, Thefranchise Tax Board, State of California
Opinion
Opinion
681 F.2d 1107 CAPITOL INDUSTRIES-EMI, INC., Plaintiff-Appellant, v. William M. BENNETT, Kenneth Cory, Richard Silberman, individually and asmembers of, and Martin Huff, individually, and as Executive Officer of, theFranchise Tax Board, State of California, Defendants-Appellees. EMI LIMITED, Plaintiff-Appellant, v. William M. BENNETT, Kenneth Cory, Richard Silberman, individually and asmembers of, and Martin Huff, individually and as Executive Officer of, theFranchise Tax Board, State of California, Defendants-Appellees. Nos. 80-4113, 80-4114. United States Court of Appeals, Ninth Circuit. Argued and Submitted Oct. 15, 1981. Decided Feb. 16, 1982. As Amended July 22, 1982. 1 Valentine Brookes, San Francisco, Cal., argued, for plaintiff-appellant; Lawrence V. Brookes, Brookes & Brookes, San Francisco, Cal., on brief. 2 Charles C. Kobayashi, Deputy Atty. Gen., Sacramento, Cal., for defendants-appellees. 3 On Appeal from the United States District Court for the Northern District of California. 4 Before WALLACE and PREGERSON, Circuit Judges, and BYRNE, * District Judge. WM. MATTHEW BYRNE, Jr., District Judge: 5 This appeal involves two companion cases brought by an United Kingdom…