Citation Codes Equivalent Citations citation codes Advocates John P. McGrath, Corporation Counsel ( Isaac C. Donner Harry Katz of counsel), for H. Struve Hensel Richard G. McClung for See more information ... Smart Summary Please sign up to generate summary. OPINION In the Matter of UNITED PARCEL SERVICE OF NEW YORK, INC., 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.