Citation Codes Equivalent Citations citation codes Attorney(S) H.B. Closson 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 ABRAM S. HEWITT, Deceased. SARAH A. HEWITT et al., Individually, and as Executors, 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. Absent: GRAY, J.