Citation Codes Equivalent Citations citation codes Advocates Susan C. Goldberg, Donald J. Egan Gary M. Kanaley for Robert Abrams, Attorney-General ( Francis V. Dow Peter H. Schiff of counsel), for See more information ... Smart Summary Please sign up to generate summary. OPINION In the Matter of PETROLEUM SALES AND SERVICE, INC., Appellant, v. ROBERT W. BOUCHARD et al., Constituting the State Tax Commission, Respondents. Judgment affirmed, with costs, for reasons stated in the memorandum of the Appellate Division ( 98 A.D.2d 882). Concur: Chief Judge COOKE and Judges JASEN, JONES, WACHTLER, MEYER, SIMONS and KAYE.