Citation Codes Equivalent Citations citation codes Attorney(S) Robert Abrams, Attorney-General ( Francis V. Dow Shirley Adelson Siegel of counsel), for Arnold B. Panzer Laurence Goldfein for Metropolitan Life Insurance Company, Paul J. Harriton Harry J. Hohn for New York Life Insurance Company, See more information ... Smart Summary Please sign up to generate summary. In the Matter of METROPOLITAN LIFE INSURANCE COMPANY, Respondent, v. STATE TAX COMMISSION, Appellant. In the Matter of NEW YORK LIFE INSURANCE COMPANY, Respondent, Judgments affirmed, with costs, for reasons stated in the memorandum at the Appellate Division ( 80 A.D.2d 675). Concur: Chief Judge COOKE and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and MEYER.