Citation Codes Equivalent Citations citation codes Advocates Harvey M. Lifset for Louis J. Lefkowitz, Attorney-General ( Robert W. Bush Ruth Kessler Toch of counsel), for See more information ... Smart Summary Please sign up to generate summary. OPINION In the Matter of PHILIP C. NILES et al., Appellants, v. JOSEPH H. MURPHY et al., Constituting the State Tax Commission, Respondents. Order affirmed, with costs, on the opinion at the Appellate Division. Concur: Chief Judge FULD and Judges BURKE, SCILEPPI, BERGAN, BREITEL, JASEN and GIBSON.