Citation Codes Equivalent Citations citation codes Advocates Edmond C. Alger for Wilson M. Powell for See more information ... Smart Summary Please sign up to generate summary. OPINION In the Matter of the Appraisal, under the Transfer Tax Act, of the Estate of ROBERT R. WILLETS, Deceased. THE COMPTROLLER OF THE STATE OF NEW YORK, Appellant; HOWARD WILLETS, as Executor, Respondent. Order affirmed, with costs; no opinion. Concur: CULLEN, Ch. J., GRAY, O'BRIEN, VANN, WERNER, WILLARD BARTLETT and CHASE, JJ.