Citation Codes Equivalent Citations citation codes Attorney(S) John B. Gleason and Lafayette B. Gleason for State Tax Commission, appellant and respondent. Elihu Root, Jr., Robert P. Patterson and Wilkie Bushby for executor et al., respondents and appellants. See more information ... Smart Summary Please sign up to generate summary. In the Matter of the Transfer Tax upon the Estate of ANDREW CARNEGIE, Deceased. STATE TAX COMMISSION, Appellant and Respondent; HOME TRUST COMPANY, as Executor, et al., Respondents and Appellants. Order affirmed, without costs; no opinion. Concur: HISCOCK, Ch. J., HOGAN, POUND, CRANE and ANDREWS, JJ. Dissenting: CARDOZO and McLAUGHLIN, JJ., from so much of order as denies deduction of federal tax before imposition of state tax.