Citation Codes Equivalent Citations citation codes Attorney(S) Schuyler C. Carlton and Lafayette B. Gleason for appellant. Francis M. Scott and Paul E. Whitten for respondents. See more information ... Smart Summary Please sign up to generate summary. In the Matter of the Transfer Tax upon the Estate of JOHN M. BOWERS, Deceased. WILLIAM C. BOWERS et al., as Executors and Trustees et al., Respondents; THE COMPTROLLER OF THE STATE OF NEW YORK, Appellant. Order affirmed, with costs; no opinion. Concur: HISCOCK, Ch. J., CHASE, HOGAN, CARDOZO, POUND, CRANE and ANDREWS, JJ.