Citation Codes Equivalent Citations citation codes Attorney(S) William Law Stout for Abel Merchant, Jr., Henry D. Merchant for See more information ... Smart Summary Please sign up to generate summary. In the Matter of the Transfer Tax upon the Estate of JOHN S. TILLEY, Deceased. THE COMPTROLLER OF THE STATE OF NEW YORK, Appellant; EMMA R. TILLEY, Individually and as Executrix, Respondent. Order affirmed, with costs; no opinion. Concur: WILLARD BARTLETT, Ch. J., HISCOCK, COLLIN, CUDDEBACK, HOGAN, CARDOZO and SEABURY, JJ.