Citation Codes Equivalent Citations citation codes Attorney(S) For the State Tax Commissioner, David T. Wilentz, Attorney-General, William A. For the prosecutors of the writ, George W.V. Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. J.H. THAYER MARTIN, STATE TAX COMMISSIONER OF THE STATE OF NEW JERSEY,DEFENDANT-PETITIONER, v. ELIAS H. BIRD AND GEORGE M. GRIFFEN, INDIVIDUALLYAND AS EXECUTORS UNDER THE LAST WILL AND TESTAMENT OF ELIZA A. VANDERBEEK,DECEASED, PROSECUTORS-RESPONDENTS. PER CURIAM. The proceedings below are, we find, without error. The decree is affirmed, for the reasons expressed in the opinion of the Prerogative Court.