Franchise Tax Board of California v. Hyatt (2003)

Last updated
Franchise Tax Board of California v. Hyatt
Seal of the United States Supreme Court.svg
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 statues that immunize its tax agencies from suit. [1] [2] [3] [4]

Related Research Articles

Cohen v. California, 403 U.S. 15 (1971), was a landmark decision of the US Supreme Court holding that the First Amendment prevented the conviction of Paul Robert Cohen for the crime of disturbing the peace by wearing a jacket displaying "Fuck the Draft" in the public corridors of a California courthouse.

Full Faith and Credit Clause Clause of the United States constitution

Article IV, Section 1 of the United States Constitution, the Full Faith and Credit Clause, addresses the duties that states within the United States have to respect the "public acts, records, and judicial proceedings of every other state." According to the Supreme Court, there is a difference between the credit owed to laws as compared to the credit owed to judgments. Judgments are generally entitled to greater respect than laws, in other states. At present, it is widely agreed that this Clause of the Constitution has a minimal impact on a court's choice of law decision provided that no state’s sovereignty is infringed, although this Clause of the Constitution was once interpreted to have greater impact.

Marsh v. Chambers, 463 U.S. 783 (1983), was a landmark court case in which the Supreme Court of the United States held that government funding for chaplains was constitutional because of the "unique history" of the United States. Three days before the ratification of the First Amendment in 1791, containing the Establishment clause, the federal legislature authorized hiring a chaplain for opening sessions with prayer.

Ewing v. California, 538 U.S. 11 (2003), is one of two cases upholding a sentence imposed under California's three strikes law against a challenge that it constituted cruel and unusual punishment in violation of the Eighth Amendment. As in its prior decision in Harmelin v. Michigan, the United States Supreme Court could not agree on the precise reasoning to uphold the sentence. But, with the decision in Ewing and the companion case Lockyer v. Andrade, the Court effectively foreclosed criminal defendants from arguing that their non-capital sentences were disproportional to the crime they had committed.

Pruneyard Shopping Center v. Robins, 447 U.S. 74 (1980), was a U.S. Supreme Court decision issued on June 9, 1980 which affirmed the decision of the California Supreme Court in a case that arose out of a free speech dispute between the Pruneyard Shopping Center in Campbell, California, and several local high school students.

McGee v. International Life Insurance Co., 355 U.S. 220 (1957), was a case following in the line of decisions interpreting International Shoe v. Washington. The Court declared that California did not violate the due process clause by entering a judgment upon a Texas insurance company who was engaged in a dispute over a policy it maintained with a California resident. The importance of this finding is highlighted by the facts of the case; mainly that International Life Insurance did no other business within the state of California besides maintaining this single policy, which the company became responsible for by its acquisition of another insurance company which previously had held the policy. However; the case never explicitly stated that no other business was conducted within California and the previous assumption is presumptive by definition.

American Insurance Association v. Garamendi, 539 U.S. 396 (2003), was a case in which the Supreme Court of the United States invalidated a California law that required any insurance company wishing to do business in the state to publish information regarding insurance policies held by persons in Europe from 1920 through 1945.

<i>Connecticut Department of Public Safety v. Doe</i> United States Supreme Court case

Connecticut Department of Public Safety v. Doe, 538 U.S. 1 (2003), was a United States Supreme Court case regarding the constitutionality of the Connecticut sex offender registration requirement which required public disclosure of information on sex offenders after they had been released from incarceration.

Keller v. State Bar of California, 496 U.S. 1 (1990), was a case in which the Supreme Court of the United States held that attorneys who are required to be members of a state bar association have a First Amendment right to refrain from subsidizing the organization’s political or ideological activities.

United States v. Chadwick, 433 U.S. 1 (1977), was a decision by the United States Supreme Court, which held that, absent exigency, the warrantless search of double-locked luggage just placed in the trunk of a parked vehicle is a violation of the Fourth Amendment and not justified under the automobile exception. The Court reasoned that while luggage is movable like an automobile, it does not have the lesser expectation of privacy associated with an automobile.

Wisconsin Department of Revenue v. William Wrigley Jr. Co., 505 U.S. 214 (1992), is a case decided by the United States Supreme Court regarding the application of state franchise taxes to out-of-state businesses.

State Farm Mutual Automobile Insurance Co. v. Campbell, 538 U.S. 408 (2003), was a case in which the United States Supreme Court held that the due process clause usually limits punitive damage awards to less than ten times the size of the compensatory damages awarded and that punitive damage awards of four times the compensatory damage award is "close to the line of constitutional impropriety".

Inyo County v. Paiute-Shoshone Indians of the Bishop Community, 538 U.S. 701 (2003), was a United States Supreme Court case.

United States v. Lee, 455 U.S. 252 (1982), was a United States Supreme Court case establishing precedent regarding the limits of free exercise of religious conscience by employers.

Los Angeles v. Patel, 576 U.S. 409 (2015), was a United States Supreme Court case in which the Court held that a Los Angeles law, Municipal Code § 41.49, requiring hotel operators to retain records about guests for a ninety-day period is facially unconstitutional under the Fourth Amendment to the United States Constitution because it does not allow for pre-compliance review.

Franchise Tax Board of California v. Hyatt, 587 U.S. ___ (2019), was a United States Supreme Court case that determined that unless they consent, states have sovereign immunity from private suits filed against them in the courts of another state. The 5–4 decision overturned precedent set in a 1979 Supreme Court case, Nevada v. Hall. This was the third time that the litigants had presented their case to the Court, as the Court had already ruled on the issue in 2003 and 2016.

Nevada v. Hall, 440 U.S. 410 (1979), was a United States Supreme Court case that ruled that U.S. states lack sovereign immunity from private lawsuits filed against them in the courts of another state. The majority opinion held that "nothing in the Constitution authorizes or obligates" states to grant sister states immunity in court. States may grant sister states immunity if they choose. This decision was overturned by the 2019 case Franchise Tax Board of California v. Hyatt.

Franchise Tax Board of California v. Hyatt, 578 U.S. ___ (2016), was a United States Supreme Court case in which the Court held that the Nevada rule that does not extend the same immunities to agencies of other states as it does to its own is effectively a "policy of hostility", which is unconstitutional under the Full Faith and Credit Clause. The Court split equally on the question whether Nevada v. Hall should be overruled, effectively upholding it.

There have been three U.S. Supreme Court cases titled Franchise Tax Board of California v. Hyatt:

References

  1. "Franchise Tax Board of California v. Hyatt". Oyez. Retrieved 2020-05-15.
  2. "Franchise Tax Bd. of Cal. v. Hyatt, 538 U.S. 488 (2003)". Justia Law. Retrieved 2020-05-15.
  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. 2003-04-24. Retrieved 2020-05-15.