Citation Codes Equivalent Citations citation codes Attorney(S) David Oppenheim, Lewis M. Isaacs, Jr., M.S. Isaacs I.S. Isaacs 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. In the Matter of JOSEPH W. SIDENBERG et al., as Trustees under the Will of GUSTAVUS SIDENBERG, Deceased, Appellants, against ALGER B. CHAPMAN et al., Constituting the Tax Commission of the State of New York, Respondents. Order affirmed, with costs; no opinion. Concur: LOUGHRAN, Ch. J., LEWIS, CONWAY, DESMOND, DYE and FULD, JJ.