Franchise Tax Board of California v. Hyatt (2003)
| Franchise Tax Board of California v. Hyatt | |
|---|---|
 | |
| Argued February 24, 2003 Decided April 23, 2003 | |
| Full case name | Franchise Tax Board of California v. Hyatt et al. |
| Docket no. | 02-42 |
| Citations | 538 U.S. 488 (more) 123 S. Ct. 1683; 155 L. Ed. 2d 702 |
| Holding | |
| The Full Faith and Credit Clause does not require Nevada state courts to give full faith and credit to California statues that immunize its tax agencies from suit. Judgement of the Nevada Supreme Court affirmed. | |
| Court membership | |
| |
| Case opinion | |
| Majority | O'Connor, joined by unanimous court |
Franchise Tax Board of California v. Hyatt (short: Hyatt I), 538 U.S. 488 (2003), was a United States Supreme Court case in which the Court unanimously held that the Full Faith and Credit Clause does not require Nevada state courts to give full faith and credit to California statutes that immunize its tax agencies from suit.[1][2][3][4] It was followed by Hyatt II in 2016 and Hyatt III in 2019, ultimately overturning precedent set by the 1979 Supreme Court case, Nevada v. Hall.
References
[edit]- ^ "Franchise Tax Board of California v. Hyatt". Oyez. Retrieved May 15, 2020.
- ^ "Franchise Tax Bd. of Cal. v. Hyatt, 538 U.S. 488 (2003)". Justia Law. Retrieved May 15, 2020.
- ^ Gutoff, Jonathan M. (2017). "Franchise Tax Board of California v. Hyatt: A Split Court, Full Faith and Credit, and Federal Common Law". Roger Williams University Law Review. 22: 248.
- ^ "Top court allows states to be sued elsewhere". Victoria Advocate. April 24, 2003. Retrieved May 15, 2020.
External links
[edit]- Text of Franchise Tax Bd. of Cal. v. Hyatt, 538 U.S. 488 (2003) is available from: CourtListener Google Scholar Justia Library of Congress Oyez (oral argument audio)
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