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California Franchise Tax Board v. Hyatt February 24, 2003 (02-42) return to case listing Case Summary After Respondent, a long time resident of California, moved to Nevada, the California Franchise Tax Board conducted an audit. Respondent filed suit in Nevada state court alleging that Petitioner had committed negligent and intentional torts against him in pursuing its tax credit. Petitioner moved to dismiss the suit based on a California statute granting immunity for actions taken in assessing or collecting taxes, but the trial court permitted the case to proceed. On appeal, the Nevada Supreme Court held that the Nevada court should have refrained from exercising jurisdiction over the negligence claim, but that the Full Faith and Credit clause does not require Nevada to apply California's immunity law in violation of its own legitimate interest in protecting its citizens from acts of bad faith and intentional torts. The opinion of the Nevada Supreme Court is unpublished. To see the opinion of the lower court, click here. PREDICTED OUTCOME ACTUAL OUTCOME Forecasting Model Expert One Expert Two Expert Three 6-3 to Reverse 7-2 to Reverse 8-1 to Reverse n/a 9-0 to Affirm VOTING TO REVERSE Stevens O'Connor Scalia Souter Ginsburg Breyer Rehnquist Stevens O'Connor Kennedy Souter Ginsburg Breyer Rehnquist O'Connor Scalia Kennedy Souter Thomas Ginsburg Breyer VOTING TO AFFIRM Rehnquist Kennedy Thomas Scalia Thomas Stevens Rehnquist Stevens O'Connor Scalia Kennedy Souter Thomas Ginsburg Breyer return to case listing