Citation Codes Equivalent Citations citation codes Attorney(S) Charles Hollender for Louis J. Lefkowitz, Attorney-General ( Robert W. Bush James O. Moore, Jr., of counsel), for See more information ... Smart Summary Please sign up to generate summary. In the Matter of CHARLES H. OYER et al., Individually and as Copartners Practicing under the Name of OYER CHIROPRACTIC OFFICES, et al., Appellants, against STATE TAX COMMISSION, Respondent. Order affirmed, with costs; no opinion. Concur: CONWAY, Ch. J., DESMOND, DYE, FULD, VAN VOORHIS and BURKE, JJ. Taking no part: FROESSEL, J.