Citation Codes Equivalent Citations citation codes Attorney(S) John T. DeGraff for John J. Bennett, Jr., Attorney-General ( Patrick H. Clune of counsel), for See more information ... Smart Summary Please sign up to generate summary. In the Matter of CHARLES E. SINGER, Appellant, against MARK GRAVES, as Commissioner of Taxation and Finance of the State of New York, et al., Respondents. Order affirmed, with costs; no opinion. Concur: CRANE, Ch. J., O'BRIEN, HUBBS, LOUGHRAN, FINCH and RIPPEY, JJ. Taking no part: LEHMAN, J.