Citation Codes Equivalent Citations citation codes Attorney(S) Schuyler C. Carlton for Joseph F. McCloy, Thomas A.S. Beattie James J. McDermott for See more information ... Smart Summary Please sign up to generate summary. In the Matter of the Transfer Tax upon the Estate of LENA McMULLEN, Deceased. STATE TAX COMMISSION, Appellant; BANKERS TRUST COMPANY et al., as Executors, Respondents. Order affirmed, with costs, on ground that there was no transfer of property within this state; no opinion. Concur: HISCOCK, Ch. J., HOGAN, CARDOZO, POUND, McLAUGHLIN, CRANE and ANDREWS, JJ.