Citation Codes Equivalent Citations citation codes See more information ... Smart Summary Please sign up to generate summary. In the Matter of the Appraisal under the Transfer Tax Acts of the Property of Maria B. Chapman, Deceased. Clark Williams, as Comptroller of the State of New York, Appellant; Edwin N. Chapman and John D. Chapman, as Executors and Trustees under the Last Will and Testament of Maria B. Chapman, Deceased, Respondents. Order of the Surrogate's Court of Kings county affirmed, with ten dollars costs and disbursements, on the authority of Matter of Chapman ( 133 App. Div. 337). Jenks, Burr, Thomas, Rich and Carr, JJ., concurred.