Citation Codes Equivalent Citations citation codes Attorney(S) Hersey Egginton, Stewart M. Seymour John M. Perry for Charles D. Newton, Attorney-General ( James S.Y. Ivins of counsel), for See more information ... Smart Summary Please sign up to generate summary. THE PEOPLE OF THE STATE OF NEW YORK ex rel. CENTRAL UNION TRUST COMPANY OF NEW YORK, as Trustee of the Estate of MARCIA A. GAVIT, Appellant, v. JAMES A. WENDELL, as Comptroller of the State of New York, Respondent. Order affirmed, with costs; no opinion. Concur: HISCOCK, Ch. J., HOGAN, POUND, McLAUGHLIN and ANDREWS, JJ. Absent: CRANE, J. Deceased: CHASE, J.