Citation Codes Equivalent Citations citation codes Advocates Abraham L. Gutman William Victor Goldberg for Seth T. Cole Charles A. Curtin for See more information ... Smart Summary Please sign up to generate summary. OPINION In the Matter of the Estate of ALBERT SIMONSON, Deceased. NETTIE I. SIMONSON et al., as Executors, Appellants; STATE TAX COMMISSION, Respondent. Order affirmed, with costs; no opinion. Concur: CARDOZO, Ch. J., POUND, CRANE, ANDREWS, LEHMAN and O'BRIEN, JJ. Not sitting: KELLOGG, J.