Citation Codes Equivalent Citations citation codes Attorney(S) Robert B. Bach for C.W. West for See more information ... Smart Summary Please sign up to generate summary. In the Matter of the Appraisal of the Estate of ELIZABETH L. HOWE, Deceased, under the Transfer Tax Act. JOHN W. KIMBALL, as Treasurer of Kings County, Appellant; LEAVITT HOWE et al., as Trustees, Respondents. Order affirmed, with costs, on opinion below. Concur: O'BRIEN, BARTLETT, MARTIN, VANN, CULLEN and WERNER, JJ. Not sitting: PARKER, Ch. J.