Citation Codes Equivalent Citations citation codes Attorney(S) Robert J. Silberstein Victor S. Gettner for relator, appellant William C. Chanler, Corporation Counsel ( Alfred T. White Arthur A. Segall of counsel), for defendants, respondents See more information ... Smart Summary Please sign up to generate summary. THE PEOPLE OF THE STATE OF NEW YORK ex rel. FIFTH AVENUE AND 37TH STREET CORPORATION, Appellant and Respondent, against WILLIAM S. MILLER et al., Constituting the Tax Commission of the City of New York, Respondents and Appellants. Order affirmed, with costs; no opinion. Concur: LEHMAN, Ch. J., LOUGHRAN, FINCH, RIPPEY, LEWIS, CONWAY and DESMOND, JJ.