Citation Codes Equivalent Citations citation codes Advocates Herbert Rubin Bernard J. Wald for Louis J. Lefkowitz, Attorney-General ( Samuel A. Hirshowitz, Mark T. Walsh Michael S. Kraft of counsel), See more information ... Smart Summary Please sign up to generate summary. OPINION THE PEOPLE OF THE STATE OF NEW YORK by LOUIS J. LEFKOWITZ, Attorney-General of the State of New York, Appellant, v. VOLKSWAGEN OF AMERICA, INC., Respondent. Motion dismissed upon the ground that the nonfinal order sought to be appealed from was entered in an action, not a proceeding, and is, therefore, not covered by CPLR 5602 (subd. [a], par. 2).