Citation Codes Equivalent Citations citation codes Attorney(S) Robert Abrams, Attorney-General (Wayne L. Benjamin Shirley Adelson Siegel of counsel), for Richard H. Kuh Michael A. Scheffler for See more information ... Smart Summary Please sign up to generate summary. In the Matter of ROSSER REEVES et al., Respondents, v. STATE TAX COMMISSION et al., Appellants. Judgment reversed, with costs, and determination of the State Tax Commission reinstated for reasons stated in the dissenting memorandum by the late Mr. Justice ELLIS J. STALEY, JR., at the Appellate Division ( 74 A.D.2d 934, 936; see, also, Matter of Shapiro v State Tax Comm., 50 N.Y.2d 822, and Matter of Babbin v State Tax Comm., 49 N.Y.2d 846). Concur: Chief Judge COOKE and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and MEYER.