Citation Codes Equivalent Citations citation codes Attorney(S) F.A.W. Ireland for Albert Ottinger, Attorney-General ( E.C. Aiken of counsel), for See more information ... Smart Summary Please sign up to generate summary. In the Matter of the Claim of the TREASURER OF THE STATE OF NEW YORK, Respondent, against NIAGARA FALLS POWER COMPANY et al., Appellants. STATE INDUSTRIAL BOARD, Respondent. Order affirmed, with costs; no opinion. Concur: HISCOCK, Ch. J., CARDOZO, POUND, McLAUGHLIN, CRANE, ANDREWS and LEHMAN, JJ.