Citation Codes Equivalent Citations citation codes Advocates Seth T. Cole James A. Quinn for State Tax Commission, Neile F. Towner for executors, Nathan L. Miller, Harold Otis Robert A. Fulwiler, Jr., for Helen M. Brady et al., Edward J. O'Connell for Ruth Brady et al., See more information ... Smart Summary Please sign up to generate summary. OPINION In the Matter of the Estate of JAMES C. BRADY, Deceased. THE STATE TAX COMMISSION, Appellant; NICHOLAS F. BRADY et al., as Executors et al., Respondents. Order affirmed, with costs; no opinion. Concur: CARDOZO, Ch. J., POUND, CRANE, LEHMAN, KELLOGG, O'BRIEN and HUBBS, JJ.