Citation Codes Equivalent Citations citation codes Advocates Edgar M. Leventritt, Harold Nathan Ferdinand Shack for David B. Hill 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 MEYER GUGGENHEIM, Deceased. ISAAC GUGGENHEIM et al., as Executors, et al., Appellants; THE COMPTROLLER OF THE STATE OF NEW YORK, Respondent. Order affirmed, with costs; no opinion. Concur: CULLEN, Ch. J., O'BRIEN, EDWARD T. BARTLETT, HAIGHT, VANN, HISCOCK and CHASE, JJ.