Hunt-Wesson, Inc. v. Franchise Tax Board of California

528 U.S. 458 · Decided February 22, 2000 · Supreme Court of the United States

At a glance

Hunt-Wesson, Inc. v. Franchise Tax Board of California was decided on February 22, 2000 unanimously (9–0). The Court reversed the lower court's decision and remanded the case. Justice Stephen G. Breyer wrote the opinion of the Court. SCDB classifies its main issue as “State or local government tax” in the Economic Activity area. SCDB records that the Court declared a state or territorial law, regulation or constitutional provision unconstitutional.

Read the opinion

• CourtListener (Free Law Project) — opinion text
• Library of Congress — official U.S. Reports scan

Case details

How the Justices voted

Full case caption

Hunt-Wesson, Inc. v. Franchise Tax Board of California

SCDB identifiers: case 1999-029, docket 1999-029-01.

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Source: Supreme Court Database, 2026 Release 01 (data file dated September 8, 2026). Imported into CaseTrail November 5, 2026. Coverage: decisions from the 1946 through 2025 Terms. Methodology · Report an error