Citation Codes Equivalent Citations citation codes Attorney(S) Francis D. Higson for I. Herman Sher for Satterlee Green, amici John J. Bennett, Jr., Attorney-General ( Joseph M. Mesnig of counsel), for See more information ... Smart Summary Please sign up to generate summary. In the Matter of the BANK OF RICHMONDVILLE et al., as Executors of WILLIAM E. LEWIS, Deceased, Appellants, against MARK GRAVES et al., Constituting the State Tax Commission, Respondents. Order affirmed, with costs; no opinion. Concur: LEHMAN, Ch. J., LOUGHRAN, FINCH and RIPPEY, JJ. Dissenting: SEARS, LEWIS and CONWAY, JJ.