The Supreme Court is considering whether a state can be haled into another state’s courts without its consent. In January, the court heard oral argument in Franchise Tax Board of California v. Hyatt, a case that will resolve whether the Constitution grants each state immunity from suit in foreign states’ courts. Among other things, the case will provide valuable insight into the views of Justices Brett Kavanaugh and Neil Gorsuch on stare decisis and federalism.

In 1993, a tax auditor for the Franchise Tax Board of California (FTB) opened an audit into Gilbert P. Hyatt’s 1991 and 1992 state tax returns. Eventually, FTB determined that Hyatt—a Nevada resident—owed California over $10 million in taxes, interest and penalties.