Citation Codes Equivalent Citations citation codes Attorney(S) Allen G. Schwartz, Corporation Counsel (James P. Griffin L. Kevin Sheridan of counsel), for Melvin J. Kalish for See more information ... Smart Summary Please sign up to generate summary. H. SAND CO., INC., Respondent, v. HARRISON GOLDIN, as Comptroller of the City of New York, Appellant. H. SAND CO., INC., Respondent, Order affirmed, with costs, on the opinion by Mr. Justice VINCENT A. LUPIANO at the Appellate Division ( 59 A.D.2d 213). Concur: Chief Judge BREITEL and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and COOKE.