Citation Codes Equivalent Citations citation codes See more information ... Smart Summary Please sign up to generate summary. In the Matter of the Transfer Tax upon the Estate of Mary Lewis, Deceased. Catharine T. Moulton and Others, Appellants; The Comptroller of the State of New York, Respondent. Order reversed, with costs, on the authority of Matter of Lansing ( 182 N.Y. 238) and Matter of Haggerty ( 128 App. Div. 479). (Houghton, J., dissenting.) Settle order on notice.