Citation Codes Equivalent Citations citation codes Attorney(S) Charles R. Welch for John F. Gates William L. Allen, Jr., for Mitchell Rogovin, Assistant Attorney-General ( Willy Nordwind, Jr., of the Massachusetts District of Columbia Bars admitted on motion pro hac vice, Lee A. Jackson Crombie J.D. Garrett of counsel), Justin J. Mahoney, United States Attorney ( James P. Shanahan of counsel), for United States of America, Louis J. Lefkowitz, Attorney-General ( Ruth Kessler Toch Edwin R. Oberwager of counsel), for New York State Tax Commission, See more information ... Smart Summary Please sign up to generate summary. ONONDAGA COMMERCIAL DRY WALL CORP., Appellant, v. SYLVAN GLEN CO., INC., Respondent. Order affirmed, with costs, on the opinion at the Appellate Division. Concur: Chief Judge FULD and Judges BURKE, SCILEPPI, BERGAN, KEATING, BREITEL and JASEN.