Tax
In the Matter of the Transfer Tax upon the Estate of Caroline Morgan Kissel, Deceased. Clark Williams, as Comptroller of the State of New York, Appellant; Rudolph H. Kissel and Gustav E. Kissel, as Executors, etc., of Caroline Morgan Kissel, Deceased, and Rudolph H. Kissel, as Surviving Trustee under the Will of David P. Morgan, Deceased, Respondents
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