Citation Codes Equivalent Citations citation codes Attorney(S) Robert Abrams, Attorney-General (Robert Hermann, Peter H. Schiff Nancy A. Spiegel of counsel), for Sanford F. Young for petitioner- See more information ... Smart Summary Please sign up to generate summary. In the Matter of ELI ROSENBLATT, Respondent, v. NEW YORK STATE TAX COMMISSION et al., Appellants, et al., Respondents. On review of submissions pursuant to section 500.4 of the Rules of the Court of Appeals (22 N.Y.CRR 500.4), judgment insofar as appealed from reversed, with costs, and the Tax Commission's determination of a deficiency against petitioner Rosenblatt reinstated for reasons stated in the concurring in part and dissenting in part opinion by Justice Ann T. Mikoll at the Appellate Division ( 114 A.D.2d 127, 132-133). Concur: Chief Judge WACHTLER and Judges MEYER, SIMONS, KAYE, ALEXANDER, TITONE and HANCOCK, JR.