Citation Codes Equivalent Citations citation codes Advocates David J. Dean for Anthony B. Porter for See more information ... Smart Summary Please sign up to generate summary. OPINION THE PEOPLE OF THE STATE OF NEW YORK ex rel. THE SHERWIN-WILLIAMS COMPANY, Respondent, v. EDWARD P. BARKER et al., Commissioners of Taxes and Assessments of the City of New York, Appellants. Order affirmed on opinion below, with costs. All concur.