Citation Codes Equivalent Citations citation codes Advocates 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. OPINION 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.