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. Oscar F. Zollikoffer, Appellant, v. Thomas L. Feitner and Others, Commissioners of Taxes and Assessments of the City of New York, Respondents. Order affirmed, with costs, on authority of People ex rel. Sutphen v. Feitner ( 45 App. Div. 542).