Citation Codes Equivalent Citations citation codes Attorney(S) Paul Taylor for National Fuel Gas Distribution Corporation and another, appellants. Daniel M. Darragh for Envirogas, Inc., appellant. Robert Abrams, Attorney-General (Nancy A. Spiegel of counsel), for respondents. See more information ... Smart Summary Please sign up to generate summary. In the Matter of NATIONAL FUEL GAS DISTRIBUTION CORPORATION et al., Appellants, v. RODERICK G.W. CHU et al., Constituting the New York State Tax Commission, et al., Respondents. In the Matter of ENVIROGAS, INC., Appellant, In Matter of National Fuel Gas Distrib. Corp. v Chu: Judgment affirmed, with costs, for the reasons stated in the opinion by Justice Paul J. Yesawich, Jr., at the Appellate Division ( 114 A.D.2d 38). In Matter of Envirogas, Inc. v Chu: Order insofar as appealed from affirmed, with costs, for the reasons stated in the opinion by Justice Paul J. Yesawich, Jr., at the Appellate Division ( 114 A.D.2d 38). Concur: Chief Judge WACHTLER and Judges MEYER, SIMONS, KAYE, ALEXANDER, TITONE and HANCOCK, JR.