Citation Codes Equivalent Citations citation codes Advocates Nathaniel L. Goldstein, Attorney-General ( John C. Crary, Jr., Wendell P. Brown of counsel), for Oscar J. Brown, respondent in See more information ... Smart Summary Please sign up to generate summary. OSCAR J. BROWN, Respondent, v. NEW YORK STATE TAX COMMISSION, Appellant. Order affirmed, with costs. Question certified answered in the affirmative. No opinion. Concur: LOUGHRAN, Ch. J., LEWIS, CONWAY, DESMOND, DYE, FULD and FROESSEL, JJ.