Citation Codes Equivalent Citations citation codes Attorney(S) Bernhard Knollenberg, Harry J. Rudick Joseph W. Wyatt for John J. Bennett, Jr., Attorney-General ( Wendell P. Brown of counsel), for See more information ... Smart Summary Please sign up to generate summary. THE PEOPLE OF THE STATE OF NEW YORK ex rel. GUARANTY TRUST COMPANY OF NEW YORK, as Trustee, Appellant, against THOMAS M. LYNCH et al., Constituting the State Tax Commission, Respondents. Order affirmed, with costs; no opinion. Concur: POUND, Ch. J., CRANE, O'BRIEN, HUBBS, CROUCH and LOUGHRAN, JJ. Not voting: LEHMAN, J.