Citation Codes Equivalent Citations citation codes Advocates Seth T. Cole for Richard Ely for See more information ... Smart Summary Please sign up to generate summary. OPINION 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.