跨州税务诉讼

因跨州税务审计引发的漫长民权与豁免权法律战

加州税务局诉海厄特案
  1. 加州税务局诉海厄特案
  2. Jurisdiction: 美国 (May 13, 2019)
  3. Original Case: Franchise Tax Board of California v. Hyatt
  4. DefendantsGilbert P. HyattPlaintiffsFranchise Tax Board of CaliforniaJudgesClarence ThomasInstitutionsSupreme Court of the United States
  5. Case Tags: 州主权豁免;联邦制与礼让原则;先例推翻;跨州税务诉讼