Citation Codes Equivalent Citations citation codes Attorney(S) Clarence P. Moser Raymond Bentley for William T. Plumb for See more information ... Smart Summary Please sign up to generate summary. In the Matter of the Transfer Tax upon the Estate of FRANCES A. COSSITT, Deceased. JOSEPH W. TAYLOR, as Executor of FRANCES A. COSSITT, Appellant; STATE TAX COMMISSION, Respondent. Order affirmed, with costs, on opinion of SEARS, J., below; no opinion. Concur: HOGAN, CARDOZO, POUND, CRANE and ANDREWS, JJ. Dissenting: HISCOCK, Ch. J., and McLAUGHLIN, J.