Law360, New York (April 27, 2016, 11:21 AM EDT) -- By the time most tax cases reach the U.S. Supreme Court these days, they are rarely about only the tax law itself. Perhaps that is because the court already has spoken on numerous matters of principle, such as what types of business expenses are ordinary and necessary and what kinds of transactions have economic substance, and no longer sees the need to revisit those issues. To be sure, Franchise Tax Board of California v. Hyatt, No.14-1175 ("Hyatt II"), decided on April 19, is about taxes, in the sense that the dispute at its heart is to what lengths a tax agency may go in conducting an audit. The issue in Hyatt that now has reached the court twice, has very little to do with tax at all, and more with whether a citizen of one state (the "home state") can sue another state (the "other state") in the courts of its home state, and if so, under what circumstances....
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