Citation Codes Equivalent Citations citation codes Attorney(S) Robert Abrams, Attorney-General ( Carl E. Stephan Peter H. Schiff of counsel), for Louis Sternbach for See more information ... Smart Summary Please sign up to generate summary. In the Matter of ARTHUR M. DELMHORST, as Executor of BERTON J. DELMHORST, Deceased, et al., Respondents, v. STATE TAX COMMISSION, Appellant. On review of submissions pursuant to rule 500.2 (b) of the Rules of the Court of Appeals (22 N.Y.CRR 500.2 [g]), judgment affirmed, with costs, for the reasons stated in the memorandum of the Appellate Division ( 92 A.D.2d 981). Concur: Chief Judge COOKE and Judges JASEN, JONES, WACHTLER, MEYER and SIMONS.