Citation Codes Equivalent Citations citation codes Attorney(S) Millard H. Ellison for Robert W. de Forest for See more information ... Smart Summary Please sign up to generate summary. In the Matter of the Transfer Tax upon the Estate of JAMES H. MERGENTIME, Deceased. THE COMPTROLLER OF THE STATE OF NEW YORK, Appellant; THE METROPOLITAN MUSEUM OF ART, Respondent. Order affirmed, with costs, on opinion below. Concur: EDWARD T. BARTLETT, HAIGHT, VANN, WERNER and CHASE, JJ. Not sitting: GRAY and WILLARD BARTLETT, JJ.