Citation Codes Equivalent Citations citation codes Advocates Albert Ottinger, Attorney-General ( Albert J. Danaher of counsel), for Franklin Nevins, Abram J. Rose, Asa B. Kellogg T. Tileston Wells for See more information ... Smart Summary Please sign up to generate summary. OPINION PERCY JACKSON, as Trustee in Bankruptcy of UNITED ENGINEERING AND CONTRACTING COMPANY, Respondent, v. THE STATE OF NEW YORK, Appellant. Judgment affirmed, with costs, on opinion of HUBBS, P.J., below. Concur: HISCOCK, Ch. J., CARDOZO, POUND, McLAUGHLIN, ANDREWS and LEHMAN, JJ. Absent: CRANE, J.