Citation Codes Equivalent Citations citation codes Advocates Jacquin Frank Isidore Ehrman for Israel Siegel for See more information ... Smart Summary Please sign up to generate summary. OPINION SIEBROS FINANCE CORPORATION, Respondent, v. 190 WEST FOURTH STREET REALTY CORPORATION et al., Appellants, Impleaded with Others. Judgment affirmed, with costs; no opinion. Concur: CARDOZO, Ch. J., POUND, CRANE, LEHMAN, KELLOGG, O'BRIEN and HUBBS, JJ.