164
Opinion of the Court
Bell asserted the same Commerce Clause and Equal Protection Clause claims as had Reynolds Metals, though in respect to different tax years. Bell initially agreed to hold its suit in abeyance pending the resolution of Reynolds Metals' claims. Then, after the Alabama Supreme Court decided against the taxpayers in Reynolds Metals, Bell ( joined by other foreign corporations with similar claims) went to trial.
The Bell plaintiffs introduced evidence designed to show that the empirical premises that underlay Reynolds Metals were wrong: Despite the differences in franchise tax rates, Alabama's franchise tax scheme in practice discriminates substantially against foreign corporations, and the Alabama tax on shares of domestic corporations does not offset the discrimination in the franchise tax. The Alabama trial court agreed with the Bell plaintiffs that their evidence, taken together with this Court's recent Commerce Clause cases, "clearly and abundantly demonstrates that the franchise tax on foreign corporations discriminates against them for no other reason than the state of their incorporation." Memorandum Opinion in App. to Pet. for Cert. 21a-22a (herein-after Mem. Op.) (citing Oregon Waste Systems, Inc. v. Department of Environmental Quality of Ore., 511 U. S. 93 (1994); Associated Industries of Mo. v. Lohman, 511 U. S. 641 (1994); Fulton Corp. v. Faulkner, 516 U. S. 325 (1996)). But the trial court nonetheless dismissed their claims for a different reason, namely, that given the Alabama Supreme Court's decision in Reynolds Metals, "the Taxpayer[s'] claims [in this case] are barred by res judicata." Mem. Op. 17a.
The Alabama Supreme Court affirmed the trial court by a vote of 5 to 4. The majority's decision cited Reynolds Metals and a procedural rule regarding summary dispositions and simply said, "PER CURIAM. AFFIRMED. NO OPINION." 711 So. 2d 1005 (1998). One justice concurred specially to say that by requesting that their case be held in abeyance until Reynolds Metals was resolved, the Bell
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