Opinion
CERTIORARI TO THE COURT OF APPEAL OF CALIFORNIA, SECOND APPELLATE DISTRICT
No. 79-700.
Argued November 4, 1980 Decided January 26, 1981
Affirmed by an equally divided Court.
Gerald T. Manpearl argued the cause and filed a brief for petitioner.
Philip H. Hickok argued the cause for respondents. With him on the brief were John H. Larson and DeWitt W. Clinton.
Joanne M. Garvey, Michael Wells, and Roy E. Crawford filed a brief for the Committee on Unitary Tax as amicus curiae.
The judgment is affirmed by an equally divided Court.
JUSTICE STEWART took no part in the decision of this case.