Citation Codes Equivalent Citations citation codes See more information ... Smart Summary Please sign up to generate summary. BAY ISLANDS HOLDING CO., INC., Appellant, Respondent, v. THE STATE OF NEW YORK, Respondent, Appellant. (Claim No. 21806.) BAY ISLANDS HOLDING CO., INC., Appellant, Respondent, Judgment affirmed, with costs in one action. Rhodes, McNamee and Crapser, JJ., concur; Hill, P.J., and Heffernan, J., dissent.