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California Franchise Tax Board v. Hyatt

Docket No.: 02-42
Certiorari Granted: Oct 15 2002
Argued: February 24, 2003
Decided: April 23, 2003

Topics:

Article 4, Section 1: Full Faith and Credit Clause, Article I, Comity, Due Process, Eleventh Amendment, Equal Protection Clause, Fifth Amendment, Fourteenth Amendment, Full Faith and Credit, Full Faith and Credit Clause, Sixth Amendment, Tenth Amendment, absolute immunity, habeas, immunity from suit, ineffective assistance of counsel, patent, privacy, sovereign immunity

PartyNames: Franchise Tax Board of California v. Gilbert P. Hyatt, et al.
Petitioner: Franchise Tax Board of California
Respondent: Gilbert P. Hyatt, et al.

Court Below: Supreme Court of Nevada
Citation: Nevada Supreme Court, No. 36390, No. 35549, 4/4/02 unpublished. QUESTION PRESENTED A long-time resident of California sued that State in a Nevada state court,alleging that California committed the torts of invasion of privacy, outrage, abuse of process, and fraud in the course of a personal income tax investigation concerningthe timing of the individual's change of residence from California to Nevada. California Government Code section 860.2 re ads: "Neither a public entity nor a public employee is liable for an injury caused by. ..(a) Instituting any judicial or administrative proceeding or action for or incidental to the assessment or collectionof a tax."
Supreme Court Docket

Franchise Tax Board of California
v.
Gilbert P. Hyatt, et al.
538 U.S. 488 (2003)
Question Presented:

Did the Nevada Supreme Court imperm issibly interfere with California's capacity to fulfill its sovereign responsibilities, in derogation of article IV, section 1, by refusing to give full faith and credit to California Government Code section 860.2, in a suit brought against California for the tort s of invasion of privacy, outrage, abuseof process, and fraud alleged to have occurred in the course of California's administrative efforts to determine a former resident's liability for California personal income tax? CERT. GRANTED: 10/15/02

Question:

Does the Nevada Supreme Court's refusal to extend full faith and credit to California's statute immunizing its tax collection agency from suit violate the Full Faith and Credit Clause of the Constitution?

California Franchise Tax Board v. Hyatt
ORAL ARGUMENT

February 24, 2003

Holding: affirmed
Decision: Decision: 9 votes for Hyatt, 0 vote(s) against
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