Citation Codes Equivalent Citations citation codes Attorney(S) Richard Reid Rogers, in person, for John J. Bennett, Jr., Attorney-General ( Joseph M. Mesnig Henry Epstein of counsel), for See more information ... Smart Summary Please sign up to generate summary. THE PEOPLE OF THE STATE OF NEW YORK ex rel. RICHARD R. ROGERS, Appellant, v. MARK GRAVES et al., Constituting the State Tax Commission of the State of New York, Respondents. Order affirmed, with costs; no opinion. Concur: CRANE, Ch. J., LEHMAN, O'BRIEN, HUBBS, CROUCH, LOUGHRAN and FINCH, JJ.