Citation Codes Equivalent Citations citation codes Attorney(S) Omar Z. Ghobashy for Louis J. Lefkowitz, Attorney-General ( Julius L. Sackman of counsel), for See more information ... Smart Summary Please sign up to generate summary. In the Matter of IRVING W. POWLESS, Appellant, v. STATE TAX COMMISSION OF THE STATE OF NEW YORK, Respondent. Order affirmed, without costs; no opinion. Concur: Chief Judge DESMOND and Judges DYE, FULD, VAN VOORHIS, BURKE, SCILEPPI and BERGAN.