Citation Codes Equivalent Citations citation codes Attorney(S) Robert Abrams, Attorney-General ( Peter H. Schiff of counsel), for Andrew C. Hartzell, Jr., Philip S. Winterer Steven Klugman for See more information ... Smart Summary Please sign up to generate summary. AIR TRANSPORT ASSOCIATION OF AMERICA, Respondent, v. NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE et al., Appellants. Order affirmed, with costs, for reasons stated in the opinion by Justice T. PAUL KANE at the Appellate Division ( 91 A.D.2d 169). Concur: Chief Judge COOKE and Judges JASEN, JONES, WACHTLER, MEYER and Simons.