Citation Codes Equivalent Citations citation codes See more information ... Smart Summary Please sign up to generate summary. In the Matter of the Application of Susan D. Gardner and Melissa Gardner, Respondents, for the Refunding of Certain Taxes. The Board of Supervisors of Rockland County, Appellant. Order reversed, with ten dollars costs and disbursements, on the opinion in Matter of Reid, decided herewith ( ante, p. 243). All concurred.