Franchise Tax Board of California v. Hyatt (2003)

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.

Franchise Tax Board of California v. Hyatt
Supreme Court of the United States
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
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
Majority	O'Connor, joined by unanimous court

References

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.

External links

• 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)