Citation Codes Equivalent Citations citation codes Attorney(S) Charles P. O'Brien, County Attorney, for Nathaniel L. Goldstein, Attorney-General ( Wendell P. Brown Kent H. Brown of counsel), for See more information ... Smart Summary Please sign up to generate summary. COUNTY OF BROOME, Appellant, v. SPENCER E. BATES et al., Constituting the State Tax Commission, Respondents. Judgment affirmed, with costs; no opinion. Concur: LOUGHRAN, Ch. J., LEWIS, CONWAY, DESMOND, DYE, FULD and FROESSEL, JJ.