Citation Codes Equivalent Citations citation codes Advocates Thomas B. Merchant for John M. Perry for See more information ... Smart Summary Please sign up to generate summary. CHARLES H. SEELEY, as Recei v. r of SIDNEY VALVE AND SUPPLY COMPANY, Appellant, Judgment affirmed, with costs; no opinion. Concur: WILLARD BARTLETT, Ch. J., HISCOCK, COLIN, HOGAN, CARDOZO, SEABURY and POUND, JJ.