Citation Codes Equivalent Citations citation codes Attorney(S) Louis J. Lefkowitz, Attorney-General (Joseph F. Gibbons Ruth Kessler Toch of counsel), for State Tax Commission, W. Bernard Richland, Corporation Counsel (Arnold Fox Samuel J. Warms of counsel), for Register of City of New York, I. Edward Pogoda for See more information ... Smart Summary Please sign up to generate summary. In the Matter of FIRST FISCAL FUND CORP., Respondent, v. STATE TAX COMMISSION et al., Appellants. Judgment affirmed, with costs, on the opinion by Mr. Justice, now Presiding Justice HAROLD E. KOREMAN at the Appellate Division ( 49 A.D.2d 408). Concur: Chief Judge BREITEL and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and COOKE.