Citation Codes Equivalent Citations citation codes See more information ... Smart Summary Please sign up to generate summary. THE PEOPLE OF THE STATE OF NEW YORK ex rel. ALVIN UNTERMYER et al., as Executors of and Trustees under the Will of SAMUEL UNTERMYER, Deceased, et al., Appellants, against ARTHUR J. McGREGOR, as Acting Commissioner of Assessment and Taxation of the City of Yonkers, Respondent. (1942 Assessment.) THE PEOPLE OF THE STATE OF NEW YORK ex rel. SAMUEL UNTERMYER PARK GARDENS, Appellant, against ARTHUR J. McGREGOR, as Acting Commissioner of Assessment and Taxation of the City of Yonkers, Respondent. (1943 Assessment.) Motion by respondent for reargument denied, with $10 costs and necessary printing disbursements.