Citation Codes Equivalent Citations citation codes Attorney(S) John B. Pine for John B. Gleason for See more information ... Smart Summary Please sign up to generate summary. In the Matter of the Transfer Tax upon the Estate of FREDERICK T. MARTIN, Deceased. METROPOLITAN TRUST COMPANY, as Executor, Appellant; THE COMPTROLLER OF THE STATE OF NEW YORK, Respondent. Appeal dismissed, with costs, on the ground that the question certified involves the determination of a question of fact. ( 217 N.Y. 601.) Concur: WILLARD BARTLETT, Ch. J., HISCOCK, CHASE, CUDDEBACK, HOGAN, CARDOZO and POUND, JJ.