Citation Codes Equivalent Citations citation codes Advocates David I. Michaelson for William E. Seward, Philip Goodheim Horace Heffernan for See more information ... Smart Summary Please sign up to generate summary. OPINION In the Matter of S.M. J. EISENSTADT, INC., Appellant; HORACE HEFFERNAN, Respondent. Order affirmed, with costs; no opinion. Concur: LEHMAN, Ch. J., LOUGHRAN, FINCH, RIPPEY, SEARS, LEWIS and CONWAY, JJ.