Citation Codes Equivalent Citations citation codes Attorney(S) Louis J. Lefkowitz, Attorney-General ( Henderson G. Riggs Ruth Kessler Toch of counsel), for James A. Sullivan, Jr., United States Attorney ( Karl Schmeidler, Scott P. Crampton, Meyer Rothwacks Crombie J.D. Garrett of counsel), for intervenor- Frank T. Mahady for See more information ... Smart Summary Please sign up to generate summary. In the Matter of GUPTILL HOLDING CORPORATION, Respondent, v. STATE OF NEW YORK, Appellant, and UNITED STATES OF AMERICA, Inter Order affirmed, without costs, on the opinion at the Appellate Division. Concur: Chief Judge FULD and Judges BURKE, SCILEPPI, BERGAN, BREITEL, JASEN and GIBSON.