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 Act, of the Estate of GEORGE W. KIDD, Deceased. THE COMPTROLLER OF THE STATE OF NEW YORK, Appellant; W. MORTON GARDEN, as Executor, et al., Respondents. Motion to amend decision, so as to show that questions were determined thereby involving a construction of provisions of the Federal Constitution, granted. (See 188 N.Y. 274.)