Citation Codes Equivalent Citations citation codes Attorney(S) Nathaniel L. Goldstein, Attorney-General ( John C. Crary, Jr., Wendell P. Brown of counsel), for F. Walter Bliss for See more information ... Smart Summary Please sign up to generate summary. In the Matter of HENRY R. WINTHROP, Respondent, against SPENCER E. BATES et al., Constituting the Tax Commission of the State of New York, Appellants. Order affirmed, with costs; no opinion. Concur: LOUGHRAN, Ch. J., LEWIS, CONWAY, DESMOND, DYE, FULD and FROESSEL, JJ.