Citation Codes Equivalent Citations citation codes Attorney(S) Sydney Weitzer for John J. Bennett, Jr., Attorney-General ( Roy Wiedersum of counsel), for State Industrial Board, See more information ... Smart Summary Please sign up to generate summary. In the Matter of the Claim of the COMMISSIONER OF TAXATION AND FINANCE, Respondent, against OCEANIC SERVICE CORPORATION et al., Appellants. STATE INDUSTRIAL BOARD, Respondent. Order affirmed, with costs; no opinion. Concur: CRANE, Ch. J., LEHMAN, O'BRIEN, HUBBS, LOUGHRAN, FINCH and RIPPEY, JJ.