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                No. 17-1299

                  IN THE
 fuprente  (tnurt  of tfe 3lniteh Statres

FRANCHISE TAx BOARD OF THE STATE OF CALIFORNIA,
                                    Petitioner,

                    V.


GILBERT P. HYATT,


Respondent.


          ON WRIT OF CERTIORARI TO THE
          SUPREME  COURT OF NEVADA


BRIEF OF LAW  PROFESSORS   AS AMICI CURIAE  IN
           SUPPORT  OF PETITIONER


Katherine Mims Crocker
Lyle D. Kossis
MCGUIREWOODS  LLP
800 East Canal Street
Richmond, VA 23219
(804) 775-1000


Benjamin L. Hatch
Counsel ofRecord
MCGUIREWOODS  LLP
2001 K Street NW
Suite 400
Washington, DC 20006
(202) 857-1700
bhatch(mcguirewoods. com


Counsel for Amici Curiae