Citation Codes Equivalent Citations citation codes Attorney(S) Charles D. Newton, Attorney-General ( C.T. Dawes of counsel), for John G. Milburn, Joseph W. Welsh Le Roy A. Lincoln for See more information ... Smart Summary Please sign up to generate summary. THE PEOPLE OF THE STATE OF NEW YORK ex rel. METROPOLITAN LIFE INSURANCE COMPANY, Respondent, v. WALTER H. KNAPP et al., Constituting the State Tax Commission, Appellants. Order affirmed, with costs, on opinion of H.T. KELLOGG, J., below. Concur: HISCOCK, Ch. J., CHASE, HOGAN, McLAUGHLIN and ANDREWS, JJ.; POUND, J., dissents on dissenting opinion of KELLOGG, P.J., below. Absent: CRANE, J.