Citation Codes Equivalent Citations citation codes Attorney(S) E. Guy Roemer 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. In the Matter of FINSERV COMPUTER CORPORATION, Appellant, v. JAMES H. TULLY et al., Constituting the New York State Tax Commission, Respondents. Order affirmed, with costs, for reasons stated in the opinion by Justice Howard A. Levine at the Appellate Division ( 94 A.D.2d 197). Concur: Chief Judge COOKE and Judges JASEN, JONES, WACHTLER, MEYER, SIMONS and KAYE.