Citation Codes Equivalent Citations citation codes Attorney(S) John J. Delany, Corporation Counsel ( George S. Coleman E. Crosby Kindleberger of counsel), for Henry B. Twombly for See more information ... Smart Summary Please sign up to generate summary. THE PEOPLE OF THE STATE OF NEW YORK ex rel. THE A.J. TOWER COMPANY, Respondent, v. JAMES L. WELLS et al., as Commissioners of Taxes and Assessments of the City of New York, Appellants. Order affirmed, with costs, on opinion below. Concur: GRAY, BARTLETT, HAIGHT, VANN and WERNER, JJ. Not voting: CULLEN, Ch. J. Absent: O'BRIEN, J.