Citation Codes Equivalent Citations citation codes Attorney(S) Thomas P. Ford, Henry B. Guthrie Robert L. Clare, Jr., for Mortimer M. Kassell Miriam Wernick for See more information ... Smart Summary Please sign up to generate summary. In the Matter of the Estate of WILLIAM D. HOWE, Deceased. ELIZABETH S. RUTHERFURD et al., as Executors of WILLIAM D. HOWE, Deceased, Appellants; STATE TAX COMMISSION, Respondent. Order affirmed, with costs payable out of the estate; no opinion. Concur: CONWAY, Ch. J., DESMOND, FULD, FROESSEL, VAN VOORHIS and BURKE, JJ. Taking no part: DYE, J.