Citation Codes Equivalent Citations citation codes Attorney(S) Robert Abrams, Attorney-General ( Maurice K. Peaslee Peter H. Schiff of counsel), for Joseph M. Persinger for See more information ... Smart Summary Please sign up to generate summary. In the Matter of COLECO INDUSTRIES, INC., Respondent, 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 reasons stated in the memorandum at the Appellate Division ( 92 A.D.2d 1008; see, also, American Int. Group v Tully, 59 N.Y.2d 832). Concur: Chief Judge COOKE and Judges JASEN, JONES, WACHTLER, MEYER and SIMONS.