Dylan L Ruffi

March 20, 2019 | New York Law Journal

On Jan. 9, 2019, in 'Franchise Tax Board of California v. Hyatt', the Supreme Court heard oral argument for the third time in a decades-long dispute between the Franchise Tax Board of California, a California agency charged with assessing personal income taxes, and Gilbert Hyatt. At issue was whether the Supreme Court should overturn its 1979 decision in 'Nevada v. Hall', which held that states are not immune from suit in the courts of sister states.

By Leonardo Trivigno and Dylan L. Ruffi

8 minute read