Citation Codes Equivalent Citations citation codes Attorney(S) William W. Owens for Max Kuperman Saul Heckelman for See more information ... Smart Summary Please sign up to generate summary. In the Matter of the Estate of MARTIN H. HORCHLER, Deceased. HELEN M. HORCHLER, as Executrix of MARTIN H. HORCHLER, Deceased, Appellant; NEW YORK STATE TAX COMMISSION, Respondent. Order affirmed, with costs, to the State Tax Commission payable out of the estate, on the opinion at the Appellate Division. Concur: Chief Judge FULD and Judges BURKE, SCILEPPI, BERGAN, BREITEL, JASEN and GIBSON.