Citation Codes Equivalent Citations citation codes Advocates Benjamin N. Hewitt for George M. Gibson for See more information ... Smart Summary Please sign up to generate summary. OPINION 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.