Citation Codes Equivalent Citations citation codes Attorney(S) John J. Bower Thomas R. Newman for William E. Kelly Charles M. Pratt for See more information ... Smart Summary Please sign up to generate summary. PROCESS PLANTS CORP., Appellant, v. BENEFICIAL NATIONAL LIFE INSURANCE COMPANY, Respondent. Order affirmed, with costs, on the Per Curiam opinion at the Appellate Division ( 53 A.D.2d 214). Concur: Chief Judge BREITEL and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and COOKE.