Citation Codes Equivalent Citations citation codes Attorney(S) William Flannery for Harry T. O'Brien, Jr., Mortimer M. Kassell for See more information ... Smart Summary Please sign up to generate summary. In the Matter of the Estate of LEONARD S. WHITTIER, Deceased. LEWIS HENRY, as Executor of LEONARD S. WHITTIER, Deceased, Appellant; STATE TAX COMMISSION, Respondent. Order affirmed, with costs payable out of the estate; no opinion. Concur: LEHMAN, Ch. J., LOUGHRAN, FINCH, RIPPEY, SEARS, LEWIS and CONWAY, JJ.