No. 53264.

335 P.3d 125 (2014)

FRANCHISE TAX BOARD OF the STATE of California, Appellant/Cross-Respondent, v. Gilbert P. HYATT, Respondent/Cross-Appellant.

Supreme Court of Nevada.

September 18, 2014.

Attorney(s) appearing for the Case

Lemons, Grundy & Eisenberg and Robert L. Eisenberg , Reno; McDonald Carano Wilson LLP and Pat Lundvall , Carla Higginbotham , and Megan L. Starich , Reno, for Appellant/Cross-Respondent.

Kaempfer Crowell Renshaw Gronauer & Fiorentino and Peter C. Bernhard , Las Vegas; Hutchison & Steffen, LLC, and Mark A. Hutchison and Michael K. Wall , Las Vegas; Lewis Roca Rothgerber LLP and Daniel F. Polsenberg , Las Vegas; Perkins Coie LLP and Donald J. Kula , Los Angeles, CA, for Respondent/Cross-Appellant.

Catherine Cortez Masto , Attorney General, and C. Wayne Howle , Solicitor General, Carson City, for Amicus Curiae State of Nevada.

Dustin McDaniel , Attorney General, Little Rock, AR, for Amicus Curiae State of Arkansas.

John V. Suthers , Attorney General, Denver, CO, for Amicus Curiae State of Colorado.

Joseph R. "Beau" Biden III , Attorney General, and Richard S. Gebelein , Chief Deputy Attorney General, Wilmington, DE, for Amicus Curiae State of Delaware.

Bill McCollum , Attorney General, Tallahassee, FL, for Amicus Curiae State of Florida.

Lawrence G. Wasden , Attorney General, Boise, ID, for Amicus Curiae State of Idaho.

Shone T. Pierre , Baton Rouge, LA, for Amicus Curiae Louisiana Secretary and the Louisiana Department of Revenue.

Janet T. Mills , Attorney General, Augusta, ME, for Amicus Curiae State of Maine.

Douglas F. Gansler , Attorney General, Baltimore, MD, for Amicus Curiae State of Maryland.

Chris Koster , Attorney General, Jefferson City, MO, for Amicus Curiae State of Missouri.

Anne Milgram , Attorney General, Trenton, NJ, for Amicus Curiae State of New Jersey.

Donnita A. Wald , General Counsel, Bismarck, ND, for Amicus Curiae North Dakota State Tax Commissioner Cory Fong.

Richard Cordray , Attorney General, Columbus, OH, for Amicus Curiae State of Ohio.

W.A. Drew Edmondson , Attorney General, Oklahoma City, OK, for Amicus Curiae State of Oklahoma.

Robert E. Cooper, Jr. , Attorney General and Reporter, Nashville, TN, for Amicus Curiae State of Tennessee.

John Swallow , Attorney General, and Clark L. Snelson , Assistant Attorney General, Salt Lake City, UT, for Amicus Curiae State of Utah.

William H. Sorrell , Attorney General, Montpelier, VT, for Amicus Curiae State of Vermont.

William C. Mims , Attorney General, Richmond, VA, for Amicus Curiae State of Virginia.

Robert M. McKenna , Attorney General, Olympia, WA, for Amicus Curiae State of Washington.

Shirley Sicilian , General Counsel, Washington, DC, for Amicus Curiae Multistate Tax Commission.



By the Court, HARDESTY, J.:

In 1998, inventor Gilbert P. Hyatt sued the Franchise Tax Board of the State of California (FTB) seeking damages for intentional torts and bad-faith conduct committed by FTB auditors during tax audits of Hyatt's 1991 and 1992 state tax returns. After years of litigation, a jury awarded Hyatt $139 million in damages on his tort claims and $250 million in punitive damages. In this appeal, we must determine, among...

Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases