Citation Codes Equivalent Citations citation codes Attorney(S) Hamilton Ward, Attorney-General ( Henry S. Manley of counsel), for Frederick E. Mygatt, Jr., for See more information ... Smart Summary Please sign up to generate summary. THE PEOPLE OF THE STATE OF NEW YORK ex rel. RICHARD WHITNEY et al., as Executors and Trustees under the Will of GEORGE R. SHELDON, Deceased, Respondents, v. M. FRANK LOUGHMAN et al., Constituting the State Tax Commission, Appellants. Order affirmed, with costs; no opinion. Concur: CARDOZO, Ch. J., POUND, CRANE, LEHMAN, KELLOGG, O'BRIEN and HUBBS, JJ.