Citation Codes Equivalent Citations citation codes Attorney(S) Robert Abrams, Attorney-General (Francis V. Dow, O. Peter Sherwood Peter H. Schiff of counsel), for Charles B. Chernofsky for See more information ... Smart Summary Please sign up to generate summary. In the Matter of CRAFTMATIC COMFORT MANUFACTURING CORP., Respondent, v. NEW YORK STATE TAX COMMISSION, Appellant. Judgment reversed, with costs, and determination of the State Tax Commission reinstated for the reasons stated in the dissenting memorandum by Justice Paul J. Yesawich, Jr., at the Appellate Division ( 118 A.D.2d 995, 997-998). Concur: Chief Judge WACHTLER and Judges SIMONS, KAYE, ALEXANDER, TITONE, HANCOCK, JR., and BELLACOSA.