Citation Codes Equivalent Citations citation codes Attorney(S) Edgar J. Levey for J. Hampden Dougherty 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 Property of JOHN A. PHIPPS, Deceased. Reported below, 77 Hun, 325. Agree to affirm on opinion below. All concur. Order affirmed.