Vallejos v Commissioner of Registration
On 30 September 2011, Justice Johnson Lam of the Court of First Instance of the High Court (CFI) ruled in Vallejos' case that existing legislation restricting FDHs from qualifying for permanent residence contravened the Hong Kong Basic Law. Lam also found that Vallejos and Domingo, but not the three other applicants, had fulfilled the condition of taking Hong Kong as their only permanent home and being ordinarily resident in Hong Kong for seven years. The Court of Appeal of the High Court overturned the CFI's decision on Vallejos' case on 28 March 2012. Vallejos and Domingo then jointly appealed to the Court of Final Appeal (CFA), which heard their case on 26–28 February 2013; the CFA rejected their appeal on 25 March 2013.
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.