Citation Codes Equivalent Citations citation codes Attorney(S) T. Richard Kennedy, Edward Thompson, John M. Nonna Deborah F. Peters for Robert Abrams, Attorney-General ( Lillian Z. Cohen, Robert Hermann O. Peter Sherwood of counsel), for Gordon E. McCutchan for Nationwide Life Insurance Company, amicus See more information ... Smart Summary Please sign up to generate summary. In the Matter of ALLSTATE LIFE INSURANCE COMPANY, Appellant, v. SUPERINTENDENT OF INSURANCE OF THE STATE OF NEW YORK, Respondent. Order affirmed, with costs, for reasons stated in the opinion by Justice Leonard H. Sandler at the Appellate Division ( 99 A.D.2d 278). Concur: Chief Judge WACHTLER and Judges JASEN, MEYER, SIMONS, KAYE and ALEXANDER.