Supreme Court Schedules Hyatt Microchip Case for January

Oral arguments in a U.S. Supreme Court case centering on the ability of taxpayers to sue one state in another state’s court will be held Jan. 9., the court said.

The court in Franchise Tax Board of California v. Hyatt is tasked with deciding whether to overrule its prior decision in Nevada v. Hall, which permits a sovereign state to be haled into another state’s courts.

The case revolves around microchip inventor Gilbert P. Hyatt, who moved from California to Nevada in September 1991. After an audit, the Franchise Tax Board claimed that Hyatt had moved during April 1992 ...