Citation Codes Equivalent Citations citation codes Attorney(S) Louis J. Lefkowitz, Attorney-General (Francis V. Dow Ruth Kessler Toch of counsel), for Sanford D. Levy Donald M. Weisberg for See more information ... Smart Summary Please sign up to generate summary. In the Matter of JEAN R. FISHEL et al., as Executors of MILTON A. FISHEL, Deceased, Respondents, v. STATE TAX COMMISSION, Appellant. Judgment affirmed, with costs, on the opinion by Presiding Justice J. CLARENCE HERLIHY at the Appellate Division ( 48 A.D.2d 381). Concur: Chief Judge BREITEL and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and COOKE.