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Form 2424  Water's Edge Foreign Investment    Ftb Ca Gov  Ftb Ca

Form 2424 Water's Edge Foreign Investment Ftb Ca Gov Ftb Ca

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In California Franchise Tax Board versus Hyatt, the core issue is whether the Supreme Court should overrule a 40-year-old precedent called Nevada versus Hall, uh, that had decided that states do not have sovereign immunity in the courts of their sister states. It's one of these cases that has been up and back to the Supreme Court a lot of different times. The whole issue started in the early '90s. Gilbert Hyatt is an inventor, and he actually lived in California, and he made a lot of money off of technology patents. He then moved to Nevada. The California Franchise Tax Board is the agency in California that is responsible for assessing personal income taxes, and in 1993, they audited Mr. Hyatt and decided that he had actually moved out of the state of California about six months after he claimed he had, which resulted in a certain amount of unpaid income taxes. Mr. Hyatt alleges that the California Franchise Tax Board in its auditing process committed a number of intent

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