7/3/2003 · supreme court of the state of new york appellate division, fourth judicial department wagner trading company, inc., plaintiff-respondent, v tony walker retail management company, inc., anthony j. ragusa, jr., doing business as the advantage company and tony walker retail env.. 7/3/2003 · supreme court of the state of new york appellate division, fourth judicial department wagner trading company, inc., plaintiff-respondent-appellant, v tony walker retail management company, inc., anthony j. ragusa, jr., doing business as the advantage company and tony walker.. Integrated Gas Recovery Services Inc. (IGRS) is a partnership company between Walker Industries (WI) and Comcor Environmental Ltd. IGRS develops landfill gas