Citation Codes Equivalent Citations citation codes Attorney(S) Norman Redlich, Corporation Counsel ( Isaac C. Donner, Samuel J. Warms Morton Smilow of counsel), for Jonathan B. Altschuler Robert S. Garin for Charles W. Merritt Muriel Bell for Hotel Association of New York City, , amicus See more information ... Smart Summary Please sign up to generate summary. In the Matter of J.C. PENNEY CO., INC., Respondent, v. RICHARD LEWISOHN, as Finance Administrator of the City of New York, Appellant. Order affirmed, without costs; no opinion. Concur: Chief Judge FULD and Judges BURKE, JASEN, GABRIELLI, JONES and WACHTLER. Taking no part: Judge BREITEL.