Citation Codes Equivalent Citations citation codes See more information ... Smart Summary Please sign up to generate summary. In the Matter of the Estate of KATHERINE H. BROWN, Deceased. MARION B. ELLIOTT et al., as Executors of KATHERINE H. BROWN, Deceased, Appellants; STATE TAX COMMISSION, Respondent. Motion for a reargument denied. Opinion modified so as to state that there was no question raised regarding domicile or residence in New York State. (See 274 N.Y. 10.)