Citation Codes Equivalent Citations citation codes Attorney(S) Seymour Robinowitz and Isadore B. Hurwitz for appellant-respondent. Milton L. Romm for respondents-appellants. See more information ... Smart Summary Please sign up to generate summary. In the Matter of JEFFREY TOWERS, INC., Appellant-Respondent, v. IRMA STRAUS et al., Respondents-Appellants. Order affirmed, without costs; no opinion. Concur: Chief Judge FULD and Judges SCILEPPI, BERGAN, BREITEL, JASEN and GIBSON. Taking no part: Judge BURKE.