69 N.E. 1122

PATRICK W. CULLINAN, as Commissioner of Excise of the State of New York, Respondent, v. FRANK L. PARKER, Defendant, and THE FIDELITY AND CASUALTY COMPANY OF NEW YORK, Appellant.

Court of Appeals of the State of New York.Argued January 21, 1904
Decided February 9, 1904

Charles C. Nadal and Joseph L. Delaney for appellant.

Herbert H. Kellogg and William E. Schenck for respondent.

Judgment affirmed, with costs; no opinions below.

Concur: PARKER, Ch. J., GRAY, BARTLETT, MARTIN, VANN and WERNER, JJ. Not voting: O’BRIEN, J.

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