Vallejos v Commissioner of Registration
Vallejos and Daniel Domingo appealed their cases to the Court of Final Appeal, and were respectively assigned the case numbers FACV 19 and 20/2012. They would be represented before the CFA by Michael Fordham; David Pannick continued to represent the Government. Chief Justice Geoffrey Ma rejected a further application for joinder by eight-year-old Liang Wing-ki, the Hong Kong-born daughter of mainland parents, whose next friend, mother Li Yinxian, filed suit on her behalf. Philip Dykes, for the applicant, argued that because Vallejos and Domingo's case would touch on issues of interpretation of the Basic Law under Article 158, Liang's interests would also be affected. In rejecting Liang's application, Ma stated: "We feel that the points you seem to argue are adequately covered and will be adequately covered". Liang and other Hong Kong-born children like her were ruled to be entitled to the right of abode in Hong Kong in the 2001 case "Director of Immigration v. Chong Fung Yuen".
Formulary apportionment
Worldwide unitary combined reporting was first approved by the US Supreme Court in 1983 in Container Corp. v. Franchise Tax Board (CA) by a vote of 5-3 (Justice Stevens did not participate). The court re-visited worldwide combined reporting in 1994 in Barclays Bank v. Franchise Tax Board (CA) and Colgate-Palmolive v. Franchise Tax Board (CA) and again approved its use by California but this time by larger majorities. The votes were 7-2 and 9-0, respectively. However, as a result of foreign retaliatory legislation and pressure from the federal government, all states have now abandoned mandatory worldwide combined reporting.