Citation Codes Equivalent Citations citation codes Attorney(S) Ferdinand Tannenbaum, James F. Donnelly, Merwin Lewis Joseph H. Crown for motion for leave to appeal James F. Donnelly in opposition to motion to dismiss Nathaniel L. Goldstein, Attorney-General ( John C. Crary, Jr., Wendell Brown of counsel), in opposition to motion for leave to appeal for motion to dismiss appeal taken as of See more information ... Smart Summary Please sign up to generate summary. In the Matter of GUARDIAN LIFE INSURANCE COMPANY OF AMERICA, Appellant, against ALGER B. CHAPMAN et al., Constituting the Tax Commission of the State of New York, Respondents. Motion for leave to appeal dismissed, with $10 costs and necessary printing disbursements, upon the ground that an appeal lies as of right. Motion to dismiss appeal denied.