Citation Codes Equivalent Citations citation codes Attorney(S) Arthur J. Molins for No appearance for See more information ... Smart Summary Please sign up to generate summary. In the Matter of the Estate of LOUIS KATZ, Deceased. SYLVIA OPPENHEIM, as Executrix of LOUIS KATZ, Deceased, Appellant; SAMUEL KATZ, Respondent. Order affirmed, without costs, for reasons stated in the Per Curiam opinion at the Appellate Division ( 81 A.D.2d 145). Concur: Chief Judge COOKE and Judges JASEN, GABRIELLI, WACHTLER, FUCHSBERG and MEYER. Taking no part: Judge JONES.