Citation Codes Equivalent Citations citation codes Attorney(S) Ernest C. Brower Avrom M. Jacobs for Charles D. Newton, Attorney-General ( James S.Y. Ivins Laurence Graves of counsel), for Franklin B. Lord William H. Bellinger for Columbia University, amicus curiæ. See more information ... Smart Summary Please sign up to generate summary. KINGS COUNTY TRUST COMPANY, as Executor of WILLIAM F. ARMSTRONG, Appellant, v. WALTER W. LAW, JR., et al., Constituting the STATE TAX COMMISSION, Respondents. Order affirmed, with costs; no opinion. Concur: HISCOCK, Ch. J., HOGAN, POUND and ANDREWS, JJ. Dissenting: CARDOZO, McLAUGHLIN and CRANE, JJ.