Citation Codes Equivalent Citations citation codes Attorney(S) Latham G. Reed, John M. Bowers Manfred W. Ehrich for Frank S. Black, Henderson Peck James J. McEvilly 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 MARCUS DALY, Deceased. MARGARET P. DALY, Individually and as Executrix of MARCUS DALY, Deceased, et al., Appellants; THE COMPTROLLER OF THE STATE OF NEW YORK, Respondent. Order affirmed, with costs; no opinion. Concur: CULLEN, Ch. J., O'BRIEN, BARTLETT, HAIGHT, VANN and WERNER, JJ. Dissenting: GRAY, J.