Citation Codes Equivalent Citations citation codes Attorney(S) Francis Dean for Mortimer M. Kassell Paul Newman for See more information ... Smart Summary Please sign up to generate summary. In the Matter of the Estate of MARY R. CHISHOLM, Deceased. Estate of LEWIS S. SMITH et al., Appellants; STATE TAX COMMISSION, Respondent. Order affirmed, without costs; no opinion. Concur, LEHMAN, Ch. J., LOUGHRAN, RIPPEY, LEWIS, CONWAY and DESMOND, JJ. Taking no part: FINCH, J.