Citation Codes Equivalent Citations citation codes Docket Number No. 812. Attorney(S) Joel A. C. Rindal for John J. O'Connell, Attorney General of Washington, Timothy R. Malone, Assistant Attorney General, H. Eugene Quinn, Special Assistant Attorney General, for Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. HEMPHILL ET UX., DBA CAPITOL SKATELAND v. WASHINGTON STATE TAX COMMISSION. 65 Wn.2d 889, 400 P.2d 297, appeal dismissed. PER CURIAM. The motion to dismiss is granted and the appeal is dismissed for want of a substantial federal question.