Citation Codes Equivalent Citations citation codes Advocates Robert M. Cohen James L. Lalime for Charles G. Moerdler, Burton N. Lipshie, Robert Oppenheimer Thomas G. Collins for See more information ... Smart Summary Please sign up to generate summary. OPINION In the Matter of the ESTATE OF BERNARD P. BIRNBAUM, Deceased, Respondent, v. YANKEE WHALER, INC., Appellant. Order affirmed, with costs, for reasons stated in the memorandum at the Appellate Division ( 75 A.D.2d 708). Concur: Chief Judge COOKE and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and MEYER.