Citation Codes Equivalent Citations citation codes Docket Number No. 02-42. See more information ... Smart Summary Please sign up to generate summary. OPINION FRANCHISE TAX BOARD OF CALIFORNIA v. HYATT ET AL. Sup. Ct. Nev. [Certiorari granted, ante, p. 946.] Motion of Florida et al. for leave to participate in oral argument as amicus curiae and for divided argument denied.