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