Citation Codes Equivalent Citations citation codes Advocates Irving Moldauer for Louis J. Lefkowitz, Attorney-General ( Edwin R. Oberwager Ruth Kessler Toch of counsel), for See more information ... Smart Summary Please sign up to generate summary. OPINION In the Matter of BERTHA ORDA, Appellant, v. STATE TAX COMMISSION, Respondent. Order affirmed, with costs; no opinion. Concur: Chief Judge FULD and Judges VAN VOORHIS, BURKE, SCILEPPI, BERGAN, KEATING and BREITEL.