Citation Codes Equivalent Citations citation codes Attorney(S) John J. Bennett, Jr., Attorney-General ( Wendell P. Brown of counsel), for George E. Cleary Robert G. Surridge for See more information ... Smart Summary Please sign up to generate summary. In the Matter of UNUM REAL ESTATE CORPORATION, Respondent, against MARK GRAVES et al., Constituting the State Tax Commission, Appellants. Order affirmed, with costs; no opinion. Concur: CRANE, Ch. J., LEHMAN, HUBBS, LOUGHRAN, FINCH and RIPPEY, JJ. Taking no part: O'BRIEN, J.