Citation Codes Equivalent Citations citation codes Attorney(S) Arthur B. Hyman for Albert Ottinger, Attorney-General ( Wendell P. Brown of counsel), for See more information ... Smart Summary Please sign up to generate summary. THE PEOPLE OF THE STATE OF NEW YORK ex rel. CLAIRE BELLE DRESSES, INC., Appellant, v. STATE TAX COMMISSION, Respondent. Order affirmed, with costs; no opinion. Concur: CARDOZO, Ch. J., POUND, CRANE, ANDREWS, LEHMAN, KELLOGG and O'BRIEN, JJ.