Citation Codes Equivalent Citations citation codes Advocates Nathaniel L. Goldstein, Attorney-General ( John R. Davison Wendell P. Brown of counsel), for Benedict S. Rosenfeld, Albert Jakobson Bernard Meyerson for See more information ... Smart Summary Please sign up to generate summary. OPINION MARK MATTHEWS, as Administrator of the Estate of CHARLES MATTHEWS, Deceased, Respondent, v. STATE OF NEW YORK, Appellant. (Claim No. 27739.) Judgment affirmed, with costs; no opinion. Concur: LOUGHRAN, Ch. J., LEWIS, CONWAY, DESMOND, THACHER, DYE and FULD, JJ.