Citation Codes Equivalent Citations citation codes Attorney(S) Robert E. Whalen for John J. Bennett, Jr., Attorney-General ( Edward J. Gretchen Henry Epstein of counsel), for See more information ... Smart Summary Please sign up to generate summary. In the Matter of ERIE RAILROAD COMPANY et al., Appellants, against STATE TAX COMMISSION, Respondent. Order affirmed, with costs; no opinion. Concur: LEHMAN, Ch. J., LOUGHRAN, RIPPEY, SEARS, LEWIS and CONWAY, JJ. Taking no part: FINCH, J.