The Franchise Tax Board sent out a release on Friday noting that oral arguments in California Franchise Tax Board v. Hyatt will take place on December 7th. This is the second time this case has reached the US Supreme Court. Back in 2002, the Supreme Court ruled that Gilbert Hyatt could sue the Franchise Tax Board in Nevada. That was after the FTB rummaged through his trash. The FTB was then hit with over $400 million in damages. However, the Nevada Supreme Court threw out much of the decision, though the court upheld that the FTB committed fraud against Mr. Hyatt.
The ever-wonderful SCOTUSBLOG has links to the amicus curiea briefs that have been filed (and the FTB’s brief). Mr. Hyatt’s counsel was granted an extension until October 23rd to file his brief.
It will be interesting if this case–decided unanimously in its first Supreme Court iteration–is decided differently on the second iteration. In any case, a decision should come as early as March.