Citation Codes Equivalent Citations citation codes Attorney(S) Louis J. Lefkowitz, Attorney-General ( Vincent P. Molineaux Ruth Kessler Toch of counsel), for Emil Sebetic Henry L. Glenn for See more information ... Smart Summary Please sign up to generate summary. In the Matter of DUNCAN R. LINSLEY et al., Respondents, v. NORMAN F. GALLMAN et al., Constituting the State Tax Commission of the State of New York, Appellants. Order affirmed, with costs, on the opinion at the Appellate Division. Concur: Chief Judge FULD and Judges BURKE, BREITEL, JASEN, GABRIELLI, JONES and WACHTLER.