Franchise Tax Board of California v. Hyatt (2003)

Franchise Tax Board of California v. Hyatt
Supreme Court of the United States
Argued February 24, 2003
Decided April 23, 2003
Full case nameFranchise Tax Board of California v. Hyatt et al.
Docket no.02-42
Citations538 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
Chief Justice
William Rehnquist
Associate Justices
John P. Stevens · Sandra Day O'Connor
Antonin Scalia · Anthony Kennedy
David Souter · Clarence Thomas
Ruth Bader Ginsburg · Stephen Breyer
Case opinion
MajorityO'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.

  1. ^ "Franchise Tax Board of California v. Hyatt". Oyez. Retrieved May 15, 2020.
  2. ^ "Franchise Tax Bd. of Cal. v. Hyatt, 538 U.S. 488 (2003)". Justia Law. Retrieved May 15, 2020.
  3. ^ 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.
  4. ^ "Top court allows states to be sued elsewhere". Victoria Advocate. April 24, 2003. Retrieved May 15, 2020.