Citation Codes Equivalent Citations citation codes Advocates Louis M. King A.M. Sperry for Clayton I. Miller for See more information ... Smart Summary Please sign up to generate summary. OPINION WILLIAM W. FARLEY, as State Commissioner of Excise, Appellant, v. FRED R. WOOD et al., Respondents. Judgment affirmed, with costs; no opinion. Concur: WILLARD BARTLETT, Ch. J., HISCOCK, CHASE, COLLIN, HOGAN, MILLER and CARDOZO, JJ.