Citation Codes Equivalent Citations citation codes Attorney(S) William G. Wilson for George M. Judd Edward H. Fallows for 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 ALBERT TILT, Deceased. ADELAIDE V. TILT et al., as Executors, Appellants; THE COMPTROLLER OF THE STATE OF NEW YORK, Respondent. Order affirmed, with costs; no opinion. Concur: CULLEN, Ch. J., HAIGHT, VANN and WERNER, JJ. Dissenting: GRAY and BARTLETT, JJ. Absent: O'BRIEN, J.