Citation Codes Equivalent Citations citation codes Advocates Douglas S. Gates for Louis N. Kash, Corporation Counsel (Susan Hauser, Merwyn M. Kroll, James S. Grossman Mark J. Moretti of counsel), for See more information ... Smart Summary Please sign up to generate summary. OPINION In the Matter of PRESBYTERIAN RESIDENCE CENTER CORPORATION, Appellant, v. WALLACE WAGNER, as Assessor of the City of Rochester, et al., Respondents. Order affirmed, with costs, for reasons stated in the memorandum at the Appellate Division ( 66 A.D.2d 998). Concur: Chief Judge COOKE and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and MEYER.