Citation Codes Equivalent Citations citation codes Advocates Herrigel, Bolan Herrigel Mr. Vincent D. Monahan, III for the Mr. Arthur J. Sills, Mr. Elias Abelson Mr. Kenneth M. Olex for the See more information ... Smart Summary Please sign up to generate summary. OPINION IN THE MATTER OF THE TRANSFER INHERITANCE TAX ASSESSMENT IN THE ESTATE OFMARIA MCILVAINE GILLMORE, DECEASED, CHEMICAL BANK NEW YORK TRUST COMPANY,ET AL., EXECUTORS, ETC., PLAINTIFFS-PETITIONERS, v. WILLIAM KINGSLEY,ACTING DIRECTOR, ETC., DEFENDANT-RESPONDENT. Denied.