Citation Codes Equivalent Citations citation codes Attorney(S) Victor M. Meyers for Robert Abrams, Attorney-General (Maurice K. Peaslee Shirley Adelson Siegel of counsel), for See more information ... Smart Summary Please sign up to generate summary. In the Matter of JAMES MacLEAN, Appellant, v. NEW YORK STATE TAX COMMISSION, Respondent. Judgment affirmed, with costs, for reasons stated in the memorandum at the Appellate Division ( 69 A.D.2d 951). Concur: Chief Judge COOKE and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and MEYER.