Citation Codes Equivalent Citations citation codes Attorney(S) John J. Bennett, Jr., Attorney-General ( Joseph M. Mesnig Henry Epstein of counsel), for Charles W. Pierson for Seth T. Cole for Commissioner of Corporations Taxation of the Commonwealth of Massachusetts, amicus See more information ... Smart Summary Please sign up to generate summary. THE PEOPLE OF THE STATE OF NEW YORK ex rel. ELIZABETH G. PIERSON, Respondent, v. THOMAS M. LYNCH et al., as State Tax Commissioners of the State of New York, Appellants. Order affirmed, with costs; no opinion. Concur: POUND, Ch. J., CRANE, LEHMAN, KELLOGG, O'BRIEN, HUBBS and CROUCH, JJ.