Citation Codes Equivalent Citations citation codes Attorney(S) Conrad H. Sullivan, Town Attorney, for William D. Cunningham Frank M. Gagliardi for See more information ... Smart Summary Please sign up to generate summary. OPINION In the Matter of ROBERT Y. CLARK et al., Copartners under the Name of CLARK DAVIS, Respondents, against REED W. SMITH, as Comptroller of the Town of Harrison, Appellant. Order affirmed, with costs; no opinion. Concur: CRANE, Ch. J., LEHMAN, O'BRIEN, HUBBS, LOUGHRAN, FINCH and RIPPEY, JJ.