Citation Codes Equivalent Citations citation codes Attorney(S) Bertram L. Kraus Henry B. Wesselman for Richard Reid Rogers James F. Horan for See more information ... Smart Summary Please sign up to generate summary. In the Matter of the Appraisal of the Estate of JAMES S. GIBBES, Deceased, under the Transfer Tax Act. THE COMPTROLER OF THE STATE OF NEW YORK, Appellant; CHARLES H. SIMONTON et al., as Trustees for the CITY OF CHARLESTON, SOUTH CAROLINA, et al., Respondents. Order affirmed, with costs; no opinion. Concur: PARKER, Ch. J., O'BRIEN, BARTLETT, MARTIN, VANN, CULLEN and WERNER, JJ.