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 James B.M. Grosvenor, Deceased. The Comptroller of the State of New York, Appellant; Rhode Island Hospital Trust Company, as Executor, etc., of James B.M. Grosvenor, Deceased, Respondent. Order affirmed, with costs, on authority of Matter of Grosvenor ( 124 App. Div. 331).