Citation Codes Equivalent Citations citation codes Attorney(S) Albert Ottinger, Attorney-General ( Henry S. Manley of counsel), for Max Miller Jacob Feld for See more information ... Smart Summary Please sign up to generate summary. THE PEOPLE OF THE STATE OF NEW YORK ex rel. JEWELERS BUILDING CORPORATION, Respondent, v. STATE TAX COMMISSION, Appellant. Order affirmed, with costs; no opinion. Concur: HISCOCK, Ch. J., McLAUGHLIN, CRANE, ANDREWS and LEHMAN, JJ. Dissenting: CARDOZO and POUND, JJ.