Citation Codes Equivalent Citations citation codes Attorney(S) Alexander Otis, Schuyler C. Carlton Lafayette B. Gleason for Joseph Fischer Louis J. Vorhaus for See more information ... Smart Summary Please sign up to generate summary. In the Matter of the Transfer Tax upon the Estate of SAMUEL DALSIMER, Deceased. THE COMPTROLLER OF THE STATE OF NEW YORK, Appellant; ZETTIE DALSIMER, as Executrix, Respondent. Order affirmed, with costs; no opinion. Concur: WILLARD BARTLETT, Ch. J., HISCOCK, CHASE, COLLIN, HOGAN, CARDOZO and SEABURY, JJ.