Citation Codes Equivalent Citations citation codes Attorney(S) Ansley W. Sawyer Charles P. Spooner for relator, appellant Charles D. Newton, Attorney-General ( C.T. Dawes of counsel), for defendants, respondents See more information ... Smart Summary Please sign up to generate summary. OPINION THE PEOPLE OF THE STATE OF NEW YORK ex rel. THE PIERCE-ARROW MOTOR CAR COMPANY, Appellant and Respondent, v. WALTER H. KNAPP et al., as Members of the State Tax Commission, et al., Respondents and Appellants. Order affirmed, without costs; no opinion. Concur: HISCOCK, Ch. J., CHASE, COLLIN, CARDOZO, McLAUGHLIN, CRANE and ANDREWS, JJ.