Citation Codes Equivalent Citations citation codes Attorney(S) John J. Bennett, Jr., Attorney-General ( Henry Epstein Joseph M. Mesnig of counsel), for Daniel McNamara, Jr., William J. Calise Israel I. Davidson for See more information ... Smart Summary Please sign up to generate summary. THE PEOPLE OF THE STATE OF NEW YORK ex rel. JAMES B. O'KEEFE, Respondent, against MARK GRAVES et al., Constituting the State Tax Commission, Appellants. Order affirmed, with costs on the authority of People ex rel. Rogers v. Graves ( 299 U.S. 401). No opinion. Concur: LEHMAN, O'BRIEN, HUBBS, LOUGHRAN, FINCH and RIPPEY, JJ. Taking no part: CRANE, Ch. J.