Citation Codes Equivalent Citations citation codes Attorney(S) George P. Nicholson, Corporation Counsel ( William H. King Eugene Fay of counsel), for John W. Davis, Carlyle M. Keyes Guernsey Price for See more information ... Smart Summary Please sign up to generate summary. THE PEOPLE OF THE STATE OF NEW YORK ex rel. PEABODY, HOUGHTELING CO., INC., Respondent, v. HENRY M. GOLDFOGLE et al., as Commissioners of Taxes and Assessments of the City of New York, Appellants. Order affirmed, with costs, on authority of People ex rel. Pratt v. Goldfogle ( 242 N.Y. 277). Concur: HISCOCK, Ch. J., CARDOZO, POUND, McLAUGHLIN, CRANE, ANDREWS and LEHMAN, JJ.