Citation Codes Equivalent Citations citation codes Advocates George Dyson Friou for Louis J. Lefkowitz, Attorney-General ( Edwin R. Oberwager Paxton Blair of counsel), for See more information ... Smart Summary Please sign up to generate summary. CHARLES R. PETERS, Appellant, v. STATE TAX COMMISSION, Respondent. Judgment affirmed, without costs, no opinion. Concur: Chief Judge DESMOND and Judges DYE, FULD, VAN VOORHIS, BURKE, SCILEPPI and BERGAN.