Citation Codes Equivalent Citations citation codes Attorney(S) Richard V. D'Alessandro for Robert Abrams, Attorney-General ( Nancy A. Spiegel Peter H. Schiff of counsel), for See more information ... Smart Summary Please sign up to generate summary. In the Matter of BLUE SPRUCE FARMS, INC., Appellant, v. NEW YORK STATE TAX COMMISSION, Respondent. Order affirmed, with costs, for reasons stated in the memorandum at the Appellate Division ( 99 A.D.2d 867). Concur: Chief Judge COOKE and Judges JASEN, JONES, WACHTLER, MEYER, SIMONS and KAYE.