Citation Codes Equivalent Citations citation codes Attorney(S) Sol Ringel for Nathaniel L. Goldstein, Attorney-General ( John C. Crary, Jr., Wendell P. Brown Robert W. Bush of counsel), for See more information ... Smart Summary Please sign up to generate summary. In the Matter of JULES BACKMAN, Appellant, against SPENCER E. BATES et al., Constituting the Tax Commission of the State of New York, Respondents. Order affirmed, with costs; no opinion. Concur: LEWIS, Ch. J., CONWAY, DESMOND, DYE, FULD and FROESSEL, JJ. Taking no part: VAN VOORHIS, J.