Citation Codes Equivalent Citations citation codes Attorney(S) Robert Abrams, Attorney-General (Wayne L. Benjamin Shirley Adelson Siegel of counsel), for Alfred Wheeler, Sidney Smolowitz Osias Biller for See more information ... Smart Summary Please sign up to generate summary. In the Matter of JAMES H. SHEILS et al., Respondents, v. STATE TAX COMMISSION, Appellant. Order reversed, with costs, and the determinations of the State Tax Commission reinstated (see Matter of Gurney v Tully, 51 N.Y.2d 818). Concur: Chief Judge COOKE and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and MEYER.