Citation Codes Equivalent Citations citation codes Attorney(S) Alexander Otis, Schuyler C. Carlton Lafayette B. Gleason for George W. Phillips, Jr., Charles Stewart Davison for See more information ... Smart Summary Please sign up to generate summary. In the Matter of the Transfer Tax upon the Estate of TIRSO M. Y HERNANDEZ, Deceased. THE COMPTROLLER OF THE STATE OF NEW YORK, Appellant; JOSEFINA G.P. MESA, as Ancillary Guardian of VIOLET H. MESA, et al., Respondents. Order affirmed, with costs; no opinion. Concur: HISCOCK, CHASE, CUDDEBACK, HOGAN, CARDOZO and POUND, JJ. Absent: WILLARD BARTLETT, Ch. J.