Legal Opinion
Franchise Tax Bd. of Cal. v. Hyatt
Supreme Court of the United States
Decided April 23, 2003No. 02-42PublishedCited by 83 opinions
1Opinion of the CourtJustice O’Connor
We granted certiorari to resolve whether the Nevada Supreme Court’s refusal to extend full faith and credit to California’s statute immunizing its tax collection agency from suit violates Article IV, §1, of the Constitution. We conclude it does not, and we therefore affirm the judgment of the Nevada Supreme Court.
I
Respondent Gilbert P. Hyatt (hereinafter respondent) filed a “part-year” resident income tax return in California for 1991. App. to Pet. for Cert. 54. In the return, respondent represented that as of October 1, 1991, he had ceased to be a California resident and had become a…
2Cases cited14 opinions
- Brown v. Board of EducationSupreme Court of the United States · 1954
- Phillips Petroleum Co. v. ShuttsSupreme Court of the United States · 1985
- Garcia v. San Antonio Metropolitan Transit AuthoritySupreme Court of the United States · 1985
- Bull v. United StatesSupreme Court of the United States · 1935
- Mazer v. SteinSupreme Court of the United States · 1954
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3Cited by83 opinions
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- Finstuen v. CrutcherCourt of Appeals for the Tenth Circuit · 2007
- DeGuelle v. CamilliCourt of Appeals for the Seventh Circuit · 2013
- Franchise Tax Bd. of Cal. v. HyattSupreme Court of the United States · 2016
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