Citation Codes Equivalent Citations citation codes Attorney(S) John P. McGrath, Corporation Counsel ( Isaac C. Donner Ira Wollison of counsel), for Ferdinand Tannenbaum, Joseph H. Crown, Joseph Eisner Walter F. Sloan for See more information ... Smart Summary Please sign up to generate summary. In the Matter of THE GUARDIAN LIFE INSURANCE COMPANY OF AMERICA, Respondent, against LAZARUS JOSEPH, as Comptroller of the City of New York, Appellant. Order affirmed, with costs; no opinion. Concur: LOUGHRAN, Ch. J., LEWIS, CONWAY, DESMOND, THACHER, DYE and FULD, JJ.