Supreme Court of the United States / October Term 2002

Franchise Tax Board of California v. Gilbert P. Hyatt, et al.

Decided April 23, 2003. Sandra Day O'Connor delivered the opinion of the Court.

Docket 02-42 · 538 U.S. 488 (2003)

We don’t yet publish a summary of this opinion. Read the official text below for the Court’s holding and reasoning.

How the Justices voted

Decided 9–0.

“Concurring” means agreeing with the outcome; any split shown is the Court’s judgment, not each Justice’s reasoning. Source: the Supreme Court Database (Spaeth et al.), Washington University.

Official text

Read the official opinion (U.S. Reports, govinfo.gov)

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Source: the U.S. Reports via govinfo.gov; authoring Justice and vote lineup from the Supreme Court Database (Washington University). Data last verified 2026-08-15. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).