Citation Codes Equivalent Citations citation codes Attorney(S) K.O. Mott-Smith, F.L. Wheeler Clive C. Handy for John J. Bennett, Jr., Attorney-General ( Edward J. Grogan, Jr., Timothy F. Cohan Henry Epstein of counsel), for 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 STATE TAX COMMISSION, Respondent. Order affirmed, with costs; no opinion. Concur: LEHMAN, Ch. J., LOUGHRAN, FINCH, RIPPEY, SEARS, LEWIS and CONWAY, JJ.