Citation Codes Equivalent Citations citation codes Advocates William H. Foster for Carl Sherman, Attorney-General ( E.C. Aiken of counsel), for See more information ... Smart Summary Please sign up to generate summary. OPINION In the Matter of the Claim of STATE TREASURER, Respondent, v. R.E. SHEEHAN COMPANY et al., Appellants. Order affirmed, with costs; no opinion. Concur: HISCOCK, Ch. J., HOGAN, CARDOZO, POUND, McLAUGHLIN, CRANE and ANDREWS, JJ.