Citation Codes Equivalent Citations citation codes Attorney(S) Louis J. Lefkowitz, Attorney-General (Thomas P. Zolezzi Ruth Kessler Toch of counsel), for Sterling L. Weaver for See more information ... Smart Summary Please sign up to generate summary. In the Matter of JOHN GRAHAM et al., Respondents, v. STATE TAX COMMISSION, Appellant. Judgment affirmed, with costs, on the opinion of Mr. Justice WALTER B. REYNOLDS at the Appellate Division ( 48 A.D.2d 444). Concur: Chief Judge BREITEL and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and COOKE.