Citation Codes Equivalent Citations citation codes Attorney(S) George A. Reilly, Corporation Counsel ( Charles E. Brennan of counsel), for William E. Woollard Ernest B. Morris for See more information ... Smart Summary Please sign up to generate summary. OPINION THE PEOPLE OF THE STATE OF NEW YORK ex rel. UNIVERSAL BUSINESS CORPORATION, Respondent, against RICHARD J. LEWIS, as Commissioner of Assessments of the City of Albany, et al., Appellants. Order affirmed, with costs; no opinion. Concur: CRANE, Ch. J., LEHMAN, O'BRIEN, HUBBS, CROUCH, LOUGHRAN and FINCH, JJ.