Citation Codes Equivalent Citations citation codes Attorney(S) Percy R. Smith Harold J. Adams for relator, appellant David Diamond, Corporation Counsel ( Herbert A. Hickman of counsel), for defendant, city of Buffalo, respondent John J. Bennett, Jr., Attorney-General ( Timothy F. Cohan, James R. Creary Henry Epstein of counsel), for defendant, State Tax Commission, respondent See more information ... Smart Summary Please sign up to generate summary. THE PEOPLE OF THE STATE OF NEW YORK ex rel. WESTERN NEW YORK PENNSYLVANIA RAILWAY COMPANY, Appellant and Respondent, against STATE BOARD OF TAX COMMISSIONERS, et al., Respondents and Appellants. Order affirmed, without costs; no opinion. Concur: CRANE, Ch. J., LEHMAN, HUBBS, LOUGHRAN, FINCH and RIPPEY, JJ. Taking no part: O'BRIEN, J.