Perspective
Dec. 3, 2015
Tort case could impact interstate cooperation in enforcing tax laws
On Dec. 7, the Supreme Court will hear arguments in Franchise Tax Board of California v. Hyatt. On its face, Hyatt is just a tort case. By Lila Disque
On Dec. 7, the U.S Supreme Court will hear oral arguments in Franchise Tax Board of California v. Hyatt, 14-1175. The case builds on a previous Supreme Court decision, Nevada v. Hall, 440 U.S. 410 (1979), a tort case where California residents sued Nevada in California courts after a Nevada-owned vehicle on official business collided with their vehicle on a California highway. In Hall, the Supreme Court determin...
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