Citation Codes Equivalent Citations citation codes Attorney(S) Dudley Miller, Clarence Z. Spriggs, Josiah Willard, Lauriston Castleman, Jr., Joseph Kartiganer for Edward H. Best, Francis Kelliher Vincent P. Molineaux for See more information ... Smart Summary Please sign up to generate summary. In the Matter of the Estate of CHARLES L. BEHM, Deceased. STATE TAX COMMISSION, Respondent; MARION L. BEHM et al., As Executors of CHARLES L. BEHM, Deceased, Appellants. Order affirmed, without costs; no opinion. Concur: Chief Judge DESMOND and Judges DYE, FULD, VAN VOORHIS, BURKE, SCILEPPI and BERGAN.