Citation Codes Equivalent Citations citation codes Advocates Samuel B. Seidel Walter Frank for John J. Bennett, Jr., Attorney-General ( John C. Crary, Jr., Wendell P. Brown of counsel), for See more information ... Smart Summary Please sign up to generate summary. OPINION In the Matter of ROBERT B. ROTHFELD et al., as Committee of ALFRED ROTHFELD, an Incompetent Person, Appellants, against MARK GRAVES et al., Constituting the State Tax Commission, Respondents. Order affirmed, without costs; no opinion. Concur: LEHMAN, Ch. J., LOUGHRAN, FINCH, RIPPEY, LEWIS, CONWAY and DESMOND, JJ.