Citation Codes Equivalent Citations citation codes Attorney(S) Albert Ottinger, Attorney-General ( Henry S. Manley of counsel), for Simon H. Rifkind, Robert F. Wagner Lawrence Graves See more information ... Smart Summary Please sign up to generate summary. THE PEOPLE OF THE STATE OF NEW YORK ex rel. CLARA L. NEISEL, Appellant, v. JOHN F. GILCHRIST et al., Constituting the State Tax Commission, Respondents. Motion granted and appeal dismissed, with costs and ten dollars costs of motion.