Appeal dismissed for want of a substantial federal question.
Reported below: 252 Iowa 948, 108 N. W. 2d 253.
Ernest F. Pence and Roy A. Golden for appellants.
C. W. Garberson and William M. Dallas for appellee.
The motion to dismiss is granted and the appeal is dismissed for want of a substantial federal question. [368 U.S. 3, 4]
SECURITY-FIRST NATIONAL BANK OF LOS ANGELES ET AL. v. FRANCHISE TAX BOARD
APPEAL FROM THE SUPREME COURT OF CALIFORNIA. No. 122.
Decided October 9, 1961.
Appeal dismissed and certiorari denied.
Reported below: 55 Cal. 2d 407, 359 P.2d 625.
Pierce Works, Warren M. Christopher, Hugo A. Steinmeyer, Richard E. Sherwood and Brenton L. Metzler for appellants.
Stanley Mosk, Attorney General of California, James E. Sabine, Assistant Attorney General, and Ernest P. Goodman, Deputy Attorney General, for appellee.
The motion to dismiss is granted and the appeal is dismissed. Treating the papers whereon the appeal was taken as a petition for writ of certiorari, certiorari is denied.