Citation Codes Equivalent Citations citation codes Advocates Ethan A. Hitchcock Lee McCanliss for Nathaniel L. Goldstein, Attorney-General ( John C. Crary, Jr., Wendell P. Brown of counsel), for See more information ... Smart Summary Please sign up to generate summary. OPINION THE PEOPLE OF THE STATE OF THE NEW YORK ex rel. JOHN K. MOFFETT, Appellant, against SPENCER E. BATES et al., Constituting the State Tax Commission, Respondents. Order affirmed, with costs; no opinion. Concur: LOUGHRAN, Ch. J., LEWIS, CONWAY, DESMOND, DYE, FULD and FROESSEL, JJ.