Citation Codes Equivalent Citations citation codes Attorney(S) Albert Ottinger, Attorney-General ( Henry S. Manley of counsel), for Martin Roob Jacob H. Shaffer, for See more information ... Smart Summary Please sign up to generate summary. THE PEOPLE OF THE STATE OF NEW YORK ex rel. RUDOLPH H. LEE, as Executor of GEORGE C. LEE, Deceased, Respondent, v. JOHN F. GILCHRIST et al., Constituting the State Tax Commission, Appellants. Order affirmed, with costs; no opinion. Concur: HISCOCK, Ch. J., POUND, CRANE, ANDREWS and LEHMAN, JJ. Dissenting: CARDOZO and McLAUGHLIN, JJ.