Citation Codes Equivalent Citations citation codes Advocates Anthony J. Dell'Aquila for Nathaniel L. Goldstein, Attorney-General ( Ruth Kessler Toch Wendell P. Brown of counsel), for See more information ... Smart Summary Please sign up to generate summary. OPINION In the Matter of JOSEPH DELL'AQUILA, Appellant, against ALGER B. CHAPMAN, as Commissioner of Taxation and Finance, et al., Respondents. Order affirmed, with costs; no opinion. Concur: LOUGHRAN, Ch. J., LEWIS, CONWAY, DESMOND, DYE, FULD and FROESSEL, JJ.