Citation Codes Equivalent Citations citation codes Attorney(S) Seth T. Cole for Richard Ely for See more information ... Smart Summary Please sign up to generate summary. In the Matter of the Transfer Tax upon the Estate of ISABELLE C. KIRBY, Deceased. STATE TAX COMMISSION, Appellant; GUSTAVUS T. KIRBY et al., as Executors, Respondents. Order affirmed, with costs; no opinion. Concur: CARDOZO, Ch. J., CRANE, LEHMAN, KELLOGG, O'BRIEN and HUBBS, JJ. Dissenting: POUND, J.