Citation Codes Equivalent Citations citation codes Advocates Mark Eisner, Victor E. Whitlock Joseph H. Crown for Nathaniel L. Goldstein, Attorney-General ( John C. Crary, Jr., Orrin G. Judd Wendell P. Brown of counsel), for See more information ... Smart Summary Please sign up to generate summary. OPINION GUARDIAN LIFE INSURANCE COMPANY OF AMERICA, Appellant, v. MARK GRAVES et al., Constituting the State Tax Commission, et al., Respondents. Judgment affirmed, with costs; no opinion. Concur: LEHMAN, Ch. J., LOUGHRAN, LEWIS, CONWAY, DESMOND, THACHER and DYE, JJ.