Citation Codes Equivalent Citations citation codes Attorney(S) Mr. Arthur J. Sills Mr. Elias Abelson for the Pitney, Hardin Kipp, Mr. William D. Hardin Mr. James J. Petrella for the See more information ... Smart Summary Please sign up to generate summary. AMERICAN CAN COMPANY, APPELLANT-RESPONDENT, v. DIRECTOR, DIVISION OFTAXATION, RESPONDENT-PETITIONER. Denied.