Citation Codes Equivalent Citations citation codes Attorney(S) Emmet R. Olcott for Lucius H. Beers for See more information ... Smart Summary Please sign up to generate summary. In the Matter of the Appraisal of the Property of PHILIP EMBURY, Deceased, under "An Act to Tax Gifts, Legacies and Collateral Inheritances in Certain Cases." THE COMPTROLLER OF THE CITY OF NEW YORK, Appellant; BENJAMIN T. KISSAM et al., as Executors, Respondents. Order affirmed, with costs, on opinion below. All concur, except VANN, J., not voting.