Vallejos v Commissioner of Registration
The hearing on Vallejos' case began on 22 August 2011, and stretched out until the 24th. David Pannick represented the respondent, the Commissioner of Registration. During the hearing, the courtroom was packed to overflowing with lawyers, journalists, and other members of the public, who took up not just the seats in the public gallery, but also those for defendants and jury members (the latter being unoccupied as the case at hand was not a jury trial but a judicial review). Another hundred people watched the proceedings on a large-screen television in the lobby, while protestors both supporting and opposing Vallejos' case faced off outside the building without incident.
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.