Citation Codes Equivalent Citations citation codes Attorney(S) William W. Wingate for James Allison Kelly Fritz W. Hoeninghaus for See more information ... Smart Summary Please sign up to generate summary. In the Matter of the Transfer Tax on the Estate of MARIA B. CHAPMAN, Deceased. THE COMPTROLLER OF THE STATE OF NEW YORK, Appellant; EDWIN N. CHAPMAN et al., as Executors, Respondents. Appeal dismissed, with costs; no opinion. Concur: CULLEN, Ch. J., HAIGHT, VANN, WERNER, WILLARD BARTLETT, HISCOCK and CHASE, JJ.