Citation Codes Equivalent Citations citation codes Attorney(S) Ralph Earl Prime, Jr., Max Cohen for Winfield L. Morse John J. Sinnott for See more information ... Smart Summary Please sign up to generate summary. In the Matter of the Transfer Tax upon the Estate of ERVIN SAUNDERS, Deceased. WESTCHESTER COUNTY SOCIETY FOR THE PREVENTION OF CRUELTY TO CHILDREN et al., Appellants; THE COMPTROLLER OF THE STATE OF NEW YORK, Respondent. Order affirmed, with costs; no opinion. Concur: WILLARD BARTLETT, Ch. J., WERNER, HISCOCK, CHASE, COLLIN, CUDDEBACK and HOGAN, JJ.