Citation Codes Equivalent Citations citation codes Attorney(S) C. Raymond Hulsart, Jr., Frederick L. Wheeler, Robert D. Brooks Clive C. Handy for John J. Bennett, Jr., Attorney-General ( Henry Epstein, Timothy F. Cohan Jack Goodman of counsel), for State Tax Commission, See more information ... Smart Summary Please sign up to generate summary. THE PEOPLE OF THE STATE OF NEW YORK ex rel. NEW YORK CENTRAL RAILROAD COMPANY, Appellant, against MARK GRAVES et al., Constituting the State Tax Commission et al., Respondents. Order affirmed, with costs; no opinion. Concur: LEHMAN, Ch. J., LOUGHRAN, FINCH, RIPPEY, LEWIS, CONWAY and DESMOND, JJ.