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in a unanimous opinion, the justices ruled that the state of Nevada is not required to give full faith and credit to a California law that would immunize that state’s Franchise Tax Board from intentional torts it may have committed in the course of its pursuit of a former California taxpayer. Franchise Tax Board of Calif. v. Hyatt, No. 02-42. After the taxpayer had moved from California to Nevada, the board initiated audit proceedings, then issued notices of proposed assessments and imposed civil fraud penalties against the taxpayer. When the taxpayer sued in Nevada state court, alleging that the board had committed intentional torts, the board moved for dismissal, arguing that under California law it was immune from suit. Affirming a Nevada Supreme Court ruling that the intentional tort claims should stand, the justices held that full faith and credit is only “exacting” with respect to enforcement of judgments. and that Nevada was not compelled to substitute another state’s statute concerning subject matter over which it is competent to legislate. O’Connor delivered the court’s opinion.

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