Petition DENIED.

DISTRIBUTED for Conference of 10/1/2019.

Waiver of right of respondent California Department of Tax and Fee Administration to respond filed.

Petition for a writ of certiorari filed. (Response due July 5, 2019)

Michael McClain, et al., Petitioner, represented by Bruce Russell MacLeod

California Department of Tax and Fee Administration, Respondent, represented by Janill L. Richards