Citation Codes Equivalent Citations citation codes See more information ... Smart Summary Please sign up to generate summary. The People of the State of New York ex rel. Thomas J. Nealis, Respondent, v. Frank A. O'Donnel and Others, as Members of and Constituting the Board of Taxes and Assessments of the City of New York, Appellants. Order reversed, with ten dollars costs and disbursements, and motion granted on the authority of People ex rel. Collins v. Ahearn ( 120 App. Div. 95).