Legal Opinion
Hyatt v. California Franchise Tax Board
Appellate Division of the Supreme Court of the State of New York
Decided March 13, 2013Published
1Opinion of the Court
OPINION OF THE COURT
Hall, J.
On this appeal, we are asked to consider, among other issues, whether the courts of the State of New York may exercise judicial review over administratively issued subpoenas, which were served in New York in connection with a California tax proceeding, pursuant to the newly enacted CPLR 3119. We answer this question in the affirmative.
The petitioner, Gilbert E Hyatt, is a successful inventor who has been granted more than 70 patents related to computer technology. In July 1991, while he was a California resident, Hyatt entered into an exclusive licensing agreement…
2Cases cited33 opinions
- Nevada v. HallSupreme Court of the United States · 1979
- Underwriters National Assurance Co. v. North Carolina Life & Accident & Health Insurance Guaranty Ass'nSupreme Court of the United States · 1982
- Spectrum Systems International v. Chemical BankNew York Court of Appeals · 1991
- Miller v. MillerNew York Court of Appeals · 1968
- Federal Deposit Insurance Corporation, as Successor in Interest to New England Merchants Leasing Corporation, Etc. v. Ogden CorporationCourt of Appeals for the First Circuit · 2000
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