Citation Codes Equivalent Citations citation codes Advocates William C. Chanler, Corporation Counsel ( Milton Sandberg, Arthur A. Segall Sol Charles Levine of counsel), for Marvin Lyons Robert C. Vincent for See more information ... Smart Summary Please sign up to generate summary. OPINION In the Matter of BERWIND-WHITE COAL MINING COMPANY, Respondent, against JOSEPH D. McGOLDRICK, as Comptroller of the City of New York, Appellant. Order affirmed, with costs; no opinion. (See 281 N.Y. 670.) Concur: CRANE, Ch. J., LEHMAN, HUBBS, LOUGHRAN and RIPPEY, JJ. Dissenting: FINCH, J. Taking no part: O'BRIEN, J.