United States Supreme Court
Franchise Tax Bd. of Cal. v. Hyatt, 14-1175
In a taxpayer's suit filed in Nevada state court, seeking damages for California's alleged abusive audit and investigation practices. the Nevada Supreme Court's decision, affirming $1 million of the lower court's $500 million award and ordering a retrial on another damages issue, stating that the $50,000 maximum that Nevada law would permit in a similar suit against its own official would not apply on remand, is vacated where the Constitution does not permit Nevada to apply a rule of Nevada law that awards damages against California that are greater than it could award against Nevada in similar circumstances, under the Constitution's Full Faith and Credit Clause, Art. IV, section 1.
Appellate Information
- Published 2016/04/19
Judges
- BREYER
Court
- United States Supreme Court