Citation Codes Equivalent Citations citation codes Attorney(S) Whitney W. Mallam and Richard N. Kirchgraber for appellants. Robert Abrams, Attorney-General ( Francis V. Dow and Peter H. Schiff of counsel), for respondents. See more information ... Smart Summary Please sign up to generate summary. OUTDOOR AMUSEMENT BUSINESS ASSOCIATION et al., Appellants, v. STATE TAX COMMISSION, Respondent. Order reversed, with costs, and judgment of Supreme Court, Erie County, reinstated for the reasons stated in the dissenting memorandum of Justice STEWART F. HANCOCK, JR., at the Appellate Division ( 84 A.D.2d 950, 952). Concur: Chief Judge COOKE and Judges JASEN, JONES, WACHTLER, FUCHSBERG and MEYER. Taking no part: Judge GABRIELLI.