Citation Codes Equivalent Citations citation codes Attorney(S) Seth T. Cole Mortimer M. Kassell for Richard R. Martin for See more information ... Smart Summary Please sign up to generate summary. OPINION In the Matter of the Estate of OSCAR S. FOSTER, Deceased. ALBERT O. FOSTER, as Executor, Respondent; STATE TAX COMMISSION, Appellant. Order affirmed, with costs; no opinion. Concur: POUND, Ch. J., CRANE, KELLOGG, O'BRIEN, HUBBS and CROUCH, JJ. Not sitting: LEHMAN, J.