Citation Codes Equivalent Citations citation codes Advocates Clarence P. Moser Raymond Bentley for William T. Plumb for See more information ... Smart Summary Please sign up to generate summary. OPINION 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.