{"argument_date":"2003-02-24T00:00:00Z","arguments":[{"argument_date":"2003-02-24T00:00:00Z","heading":"What happened at the argument","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2002","official_transcript_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/02-42.pdf","paragraphs":["California argues states may apply their own laws despite overlapping jurisdiction.","Hyatt argues Nevada courts should extend authority over the California tax process.","questions"],"reargument":false,"sequence":1,"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 23, lines 7-3","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/02-42.pdf","page_label":"file page 23, lines 7-3"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 17-21","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/02-42.pdf","page_label":"file page 3, lines 17-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 5-15","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/02-42.pdf","page_label":"file page 3, lines 5-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 51, lines 11-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/02-42.pdf","page_label":"file page 51, lines 11-13"}]}],"caption":"Franchise Tax Bd. of Cal. v. Hyatt","case_history":[{"changed_at":"2026-08-29T20:06:31.319379Z","explanation":"An official oral-argument transcript was verified.","status":"argued"}],"case_status":"argued","dek":"California seeks to enforce its tax laws. Hyatt argues Nevada courts should stop the process.","dek_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 23, lines 7-3","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/02-42.pdf","page_label":"file page 23, lines 7-3"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 17-21","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/02-42.pdf","page_label":"file page 3, lines 17-21"}],"dispositions":[],"latest_court_document_date":"2003-02-24T00:00:00Z","maturity":"official_transcript","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2002","official_disposition_urls":[],"official_docket_url":"https://www.supremecourt.gov/docket/docketfiles/html/public/02-42.html","primary_docket":"02-42","revisions":[{"correction_note":"Rewritten to the concise citizen-facing editorial standard.","created_at":"2026-08-31T16:29:54.302575Z","maturity":"official_transcript","revision_number":1},{"correction_note":"Migrated to the dated official Court activity contract without model use.","created_at":"2026-09-05T03:22:24Z","maturity":"official_transcript","revision_number":2}],"schema_version":"1.1","sections":[{"heading":"What this case is about","paragraphs":["California wants to collect taxes from Hyatt. Hyatt wants Nevada courts to block that collection."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 23, lines 7-3","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/02-42.pdf","page_label":"file page 23, lines 7-3"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 17-21","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/02-42.pdf","page_label":"file page 3, lines 17-21"}]},{"heading":"How the case got here","paragraphs":["The Supreme Court heard oral argument in this case on February 24, 2003."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 5-15","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/02-42.pdf","page_label":"file page 3, lines 5-15"}]},{"heading":"What each side wants","paragraphs":["California wants to enforce its tax laws against Hyatt.","Hyatt wants Nevada courts to block the California tax process."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 23, lines 7-3","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/02-42.pdf","page_label":"file page 23, lines 7-3"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 17-21","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/02-42.pdf","page_label":"file page 3, lines 17-21"}]},{"heading":"What each side says","paragraphs":["California argues states may apply their own laws despite overlapping jurisdiction.","Hyatt argues Nevada courts should extend authority over the California tax process."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 23, lines 7-3","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/02-42.pdf","page_label":"file page 23, lines 7-3"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 17-21","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/02-42.pdf","page_label":"file page 3, lines 17-21"}]},{"heading":"What the justices asked","paragraphs":["Chief Justice Rehnquist asked if the case was submitted."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 51, lines 11-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/02-42.pdf","page_label":"file page 51, lines 11-13"}]},{"heading":"Why it matters","paragraphs":["This dispute defines state power over tax collection. It affects how states handle overlapping legal authority."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 23, lines 7-3","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/02-42.pdf","page_label":"file page 23, lines 7-3"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 17-21","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/02-42.pdf","page_label":"file page 3, lines 17-21"}]},{"heading":"What happens next","paragraphs":["This article currently covers the argument record. Use the official docket link for later case activity."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 5-15","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/02-42.pdf","page_label":"file page 3, lines 5-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 51, lines 11-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/02-42.pdf","page_label":"file page 51, lines 11-13"}]}],"slug":"2002-02-42-franchise-tax-bd-of-cal-v-hyatt","term":"2002","title":"Can Nevada courts block California tax audits?","title_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 23, lines 7-3","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/02-42.pdf","page_label":"file page 23, lines 7-3"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 17-21","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2002/02-42.pdf","page_label":"file page 3, lines 17-21"}],"topics":[],"undated_disposition_date_fallback":null,"updated_at":"2026-09-05T03:22:24Z"}