Citation Codes Equivalent Citations citation codes Attorney(S) Henry W. Wiggins for Howard Thornton 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 HECTOR CRAIG, Deceased. THE COMPTROLLER OF THE STATE OF NEW YORK, Appellant; MARY D. CRAIG et al., Respondents. Order affirmed, with costs, on opinion below. Concur: CULLEN, Ch. J., O'BRIEN, BARTLETT, HAIGHT, VANN and WERNER, JJ. Absent: GRAY, J.