Citation Codes Equivalent Citations citation codes Attorney(S) Sylvester E. Hevers, Leo F. Potts Henry L. Ughetta for John J. Bennett, Jr., Attorney-General ( Joseph A. McLaughlin Roy Wiedersum of counsel), for See more information ... Smart Summary Please sign up to generate summary. In the Matter of the Claim of the COMMISSIONER OF TAXATION AND FINANCE, Respondent, against HOWARD R. COX et al., Appellants. THE STATE INDUSTRIAL BOARD, Respondent. Order affirmed, with costs; no opinion. Concur: CARDOZO, Ch. J., POUND, CRANE, KELLOGG, O'BRIEN and HUBBS, JJ. Dissenting: LEHMAN, J.