View metadata, citation and similar papers at core.ac.uk brought to you by CORE provided by University of North Carolina School of Law NORTH CAROLINA JOURNAL OF INTERNATIONAL LAW AND COMMERCIAL REGULATION Volume 20 | Number 2 Article 6 Winter 1995 Barclays Bank PLC v. Franchise Tax Board: The Need for Judicial Restraint in Foreign Commerce Clause Analysis Todd Cameron Taylor Follow this and additional works at: http://scholarship.law.unc.edu/ncilj Recommended Citation Todd C. Taylor, Barclays Bank PLC v. Franchise Tax Board: The Need for Judicial Restraint in Foreign Commerce Clause Analysis, 20 N.C. J. Int'l L. & Com. Reg. 329 (1994). Available at: http://scholarship.law.unc.edu/ncilj/vol20/iss2/6 This Note is brought to you for free and open access by Carolina Law Scholarship Repository. It has been accepted for inclusion in North Carolina Journal of International Law and Commercial Regulation by an authorized editor of Carolina Law Scholarship Repository. For more information, please contact
[email protected]. Barclays Bank PLC v. Franchise Tax Board: The eedN for Judicial Restraint in Foreign Commerce Clause Analysis Cover Page Footnote International Law; Commercial Law; Law This note is available in North Carolina Journal of International Law and Commercial Regulation: http://scholarship.law.unc.edu/ ncilj/vol20/iss2/6 NOTES Barclays Bank PLC v. Franchise Tax Board: The Need for Judicial Restraint in Foreign Commerce Clause Analysis I. Introduction It is an oft-repeated legal maxim that hard cases make bad law. To this statement it should be added that good results in hard cases still make bad law.