Citation Codes Equivalent Citations citation codes Attorney(S) A. Welles Stump Charles A. Curtin for Heber Smith for See more information ... Smart Summary Please sign up to generate summary. In the Matter of the Transfer Tax upon the Estate of GEORGE R. FEARING, Deceased. STATE TAX COMMISSION, Appellant; GEORGE R. FEARING, JR., et al., as Executors, Respondents. Order affirmed, with costs; no opinion. Concur: HISCOCK, Ch. J., HOGAN, CARDOZO, POUND, McLAUGHLIN, CRANE and ANDREWS, JJ.