Citation Codes Equivalent Citations citation codes Attorney(S) Steven W. Wolfe, Monroe J. Winsten Robin N. Wolfe for Louis J. Lefkowitz, Attorney-General ( Vincent P. Molineaux Ruth Kessler Toch of counsel), for See more information ... Smart Summary Please sign up to generate summary. In the Matter of RALPH GARLIN, Appellant, v. JOSEPH H. MURPHY et al., Constituting the State Tax Commission of the State of New York, Respondents. Order affirmed, without costs, on the opinion by Mr. Justice LOUIS M. GREENBLOTT at the Appellate Division. Concur: Chief Judge BREITEL and Judges JASEN, GABRIELLI, JONES and WACHTLER. Taking no part: Judges RABIN and STEVENS.