Citation Codes Equivalent Citations citation codes Attorney(S) Charles P. Howland William Roberts for Henry A. Miller John S. Jenkins for See more information ... Smart Summary Please sign up to generate summary. In the Matter of the Transfer Tax upon the Estate of CHARLES C. TIFFANY, Deceased. CHARLES P. HOWLAND et al., as Executors, Appellants; THE COMPTROLLER OF THE STATE OF NEW YORK, Respondent. Order affirmed, with costs, on opinion of McLAUGHLIN, J., below. Concur: CULLEN, Ch. J., HAIGHT, VANN, WERNER, HISCOCK and COLLIN, JJ. Absent: GRAY, J.