Citation Codes Equivalent Citations citation codes Advocates Louis J. Lefkowitz, Attorney-General ( Robert W. Bush Paxton Blair of counsel), for Harold A. Axel Bernard A. Saslow for See more information ... Smart Summary Please sign up to generate summary. THE PEOPLE OF THE STATE OF NEW YORK ex rel. MAX J. RUBIN et al., as Trustees of Hotel Windermere Trust, Respondents, against TAX COMMISSION OF THE STATE OF NEW YORK, Appellant. Order affirmed, with costs; no opinion. Concur: Chief Judge DESMOND and Judges DYE, FULD, FROESSEL, VAN VOORHIS, BURKE and FOSTER.