Citation Codes Equivalent Citations citation codes Attorney(S) Michael Bray for Robert Abrams, Attorney-General (Francis V. Dow, O. Peter Sherwood Peter H. Schiff of counsel), for See more information ... Smart Summary Please sign up to generate summary. In the Matter of F.W. WOOLWORTH CO., Appellant, v. NEW YORK STATE TAX COMMISSION, Respondent. Judgment affirmed, with costs, for the reasons stated in the memorandum at the Appellate Division ( 126 A.D.2d 876). Concur: Chief Judge WACHTLER and Judges SIMONS, KAYE, ALEXANDER, TITONE, HANCOCK, JR., and BELLACOSA.