Citation Codes Equivalent Citations citation codes Advocates Mortimer M. Kassell, Francis Kelliher William J. Roberts for Leslie D. Dawson Sidney W. Davidson for See more information ... Smart Summary Please sign up to generate summary. OPINION In the Matter of the Estate of EMILY M. GALLATIN, Deceased. STATE TAX COMMISSION, Appellant; R. HORACE GALLATIN, as Executor of EMILY M. GALLATIN, Deceased, Respondent. Order affirmed, with costs; no opinion. Concur: LOUGHRAN, Ch. J., LEWIS, CONWAY, DESMOND, DYE and FULD, JJ.