Citation Codes Equivalent Citations citation codes See more information ... Smart Summary Please sign up to generate summary. BRAY TERMINALS, INC., et al., Appellants, v. NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE, Respondent. Ordered that the judgment is affirmed, with costs, for reasons stated by Justice Morrison at the Supreme Court. Bracken, J.P., Rosenblatt, O'Brien and Copertino, JJ., concur.