Citation Codes Equivalent Citations citation codes Attorney(S) Benjamin Tuska Carl S. Stern for Thomas E. Rush for See more information ... Smart Summary Please sign up to generate summary. In the Matter of the Transfer Tax upon the Estate of MAX FREUND, Deceased. EMILY FREUND, as Executrix, Appellant; THE COMPTROLLER OF THE STATE OF NEW YORK, Respondent. Order affirmed, with costs, on opinion of McLAUGHLIN, J., below. Concur: CULLEN, Ch. J., GRAY, HAIGHT, VANN, WERNER and COLLIN, JJ. Not voting: HISCOCK, J.