Citation Codes Equivalent Citations citation codes Advocates Schuyler C. Carlton, Alexander Otis Lafayette B. Gleason for Herbert J. Bickford George L. Kobbé for See more information ... Smart Summary Please sign up to generate summary. OPINION In the Matter of the Transfer Tax upon the Estate of ANNIE C. MORGAN, Deceased. THE COMPTROLLER OF THE STATE OF NEW YORK, Appellant; MATTHEW MORGAN, Respondent. Order affirmed, with costs; no opinion. Concur: WILLARD BARTLETT, Ch. J., HISCOCK, COLLIN, CUDDEBACK, HOGAN, CARDOZO and SEABURY, JJ.