Citation Codes Equivalent Citations citation codes Attorney(S) Leo A. Diamond for Louis J. Lefkowitz, Attorney-General ( Robert W. Bush Paxton Blair of counsel), for See more information ... Smart Summary Please sign up to generate summary. In the Matter of AMERICAN CHICLE COMPANY, Appellant, v. STATE TAX COMMISSION, Respondent. Order affirmed, with costs; no opinion. Concur: Chief Judge DESMOND and Judges DYE, FROESSEL, BURKE and FOSTER. Judges FULD and VAN VOORHIS dissent and vote to reverse the order of the Appellate Division and to direct the State Tax Commission to refund the asserted over-payments of franchise tax.