Citation Codes Equivalent Citations citation codes Attorney(S) Benjamin N. Hewitt for George M. Gibson for See more information ... Smart Summary Please sign up to generate summary. COMMERCIAL PIPE SUPPLY CORPORATION, Respondent, v. ALLSTATE INSURANCE COMPANY, Appellant. Order affirmed, with costs; no opinion. Concur: Chief Judge FULD and Judges BURKE, SCILEPPI, BERGAN, BREITEL, JASEN and GIBSON.