With heavy emphasis on "evil." The only reason that Hyatt was able to sue the state of California in a Nevada court was that he alleged (and apparently proved) that California employees intentionally wronged him in the course of their investigation into when he had moved from California to Nevada, and that the wrongs occurred in Nevada.Paul wrote:Why take a chance? Move to Nevada instead, and let their courts actually protect you from the evil tax collectors, like they did for Mr. Hyatt.
The case currently is on appeal (again).
And if Hyatt gets a judgment against California, will it require another round of litigation to enforce the judgment in California? (Or does California have property in Nevada that could be seized?) I would think that the Full Faith and Credit Clause will require California courts to honor the Nevada judgment. (The Supreme Court has already ruled that the clause did not prevent Nevada from allowing Hyatt to sue California, which should mean something. See California Franchise Tax Board v. Hyatt, 538 U.S. 488 (2003).)