HYATT v. YEE

No. 15-15296.

871 F.3d 1067 (2017)

Gilbert P. HYATT, Plaintiff-Appellant, v. Betty T. YEE, in her official capacity as California Franchise Tax Board member and California State Board of Equalization member; Diane L. Harkey, in her official capacity as California State Board of Equalization member; Jerome E. Horton, in his official capacity as California Franchise Tax Board member; Michael Cohen, in his official capacity as California Franchise Tax Board member; George Runner, in his official capacity as California State Board of Equalization member; Fiona Ma, in her official capacity as California State Board of Equalization member and Franchise Tax Board member, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Filed September 26, 2017.


Attorney(s) appearing for the Case

Erwin Chemerinsky (argued), UC Irvine School of Law, Irvine, California; Donald J. Kula and Oliver M. Gold , Perkins Coie LLP, Los Angeles, California; Malcolm Segal , Segal & Associates PC, Sacramento, California; for Plaintiff-Appellant.

Michael von Loewenfeldt (argued), Brady R. Dewar , and James M. Wagstaffe , Kerr Wagstaffe LLP, San Francisco, California; Seth P. Waxman (argued), Wilmer Cutler Pickering Hale and Dorr LLP, Washington, D.C.; Debbie Leonard , James Bradshaw , and Adam Hosmer-Henner , McDonald Carano Wilson LLP, Reno, Nevada; Cynthia J. Larsen , Katie DeWitt , and David W. Spencer , Orrick Herrington & Sutcliffe LLP, Sacramento, California; for Defendants-Appellees.

Before: William A. Fletcher, Julio M. Fuentes, and Johnnie B. Rawlinson, Circuit Judges.


OPINION

For over 22 years, Plaintiff Gilbert Hyatt has contested in administrative proceedings a California Franchise Tax Board ruling that he owed close to $7.4 million in taxes, penalties, and interest. This initial deficiency, compounding daily with 3% interest, grew to over $55 million at the time he...

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