Citation Codes Equivalent Citations citation codes Advocates Mortimer M. Kassell Harry T. O'Brien, Jr., for Henry B. Twombly for Raymond M. White, Edgar W. Hatfield Charles R. Lowther for executors of Milo M. Belding, deceased, et al., amici See more information ... Smart Summary Please sign up to generate summary. OPINION In the Matter of the Estate of ARTHUR RYLE, Deceased. STATE TAX COMMISSION, Appellant; CENTRAL HANOVER BANK AND TRUST COMPANY, Individually and as Trustee, et al., Respondents. Order affirmed, with costs; no opinion. Concur: CRANE, Ch. J., LEHMAN, O'BRIEN, HUBBS, LOUGHRAN, FINCH and RIPPEY, JJ.