Citation Codes Equivalent Citations citation codes Docket Number No. 472. Attorney(S) Walter L. Nossaman for Thomas C. Lynch, Attorney General of California, Dan Kaufmann, Assistant Attorney General, Ernest P. Goodman Harry W. Low, Deputy Attorneys General, for Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. McCULLOCH v. CALIFORNIA FRANCHISE TAX BOARD. Appeal dismissed for want of a substantial federal question. Reported below: 61 Cal.2d 186, 390 P.2d 412. PER CURIAM. The motion to dismiss is granted and the appeal is dismissed for want of a substantial federal question.