he Commission has filed an amicus brief supporting the California Franchise Tax Board in its petition to the U.S. Supreme Court in the Hyatt case. The petition asks the Court to overturn an earlier decision, Nevada v. Hall, that permits state tax agencies and officials to be sued in the courts of another state. If the Court grants the FTB’s petition, it will be the third time the Court has considered various issues in this case.
This particular issue could not be resolved the last time it was before the Court because Justice Scalia’s death resulted in an even split. A joint state amicus brief by 44 states has also been filed asking the Court to, once again, consider Hyatt and the issue of whether Nevada v. Hall should be overturned.
You can read the brief by clicking here