Citation Codes Equivalent Citations citation codes Attorney(S) William L. Messing for Theodore B. Wolf Frederick B. Sussmann for See more information ... Smart Summary Please sign up to generate summary. In the Matter of SIPAL REALTY CORPORATION, Respondent. MARTIN L. DANKERS et al., Appellants. Order affirmed, with costs. Question certified answered in the negative. No opinion. Concur: Chief Judge CONWAY and Judges DESMOND, DYE, FULD, FROESSEL, VAN VOORHIS and BURKE.