Citation Codes Equivalent Citations citation codes Attorney(S) Albert Handy 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. LOUIS A. CERF, Appellant, v. THOMAS M. LYNCH et al., Constituting the State Tax Commission of the State of New York, Respondents. Order affirmed, with costs; no opinion. Concur: POUND, Ch. J., CRANE, LEHMAN, KELLOGG, O'BRIEN and CROUCH, JJ. Not sitting: HUBBS, J.