Citation Codes Equivalent Citations citation codes Attorney(S) Carl Sherman, Attorney-General ( Francis W. Cullen of counsel), for Frank Irvine Garrett A. Brownback for See more information ... Smart Summary Please sign up to generate summary. THE PEOPLE OF THE STATE OF NEW YORK ex rel. NEW YORK STATE GAS AND ELECTRIC CORPORATION, Respondent, v. JOHN F. GILCHRIST et al., Constituting the State Tax Commission, Appellants. Order affirmed, with costs, on opinion of KELLOGG, J., below. Concur: HISCOCK, Ch. J., CARDOZO, POUND, CRANE, ANDREWS and LEHMAN, JJ. Absent: McLAUGHLIN, J.