
    ABE BRILL CO., Appellant, v. PATTEE, Respondent, et al.
    (Supreme Court, Appellate Division, First Department.
    February 20, 1914.)
    Appeal from Trial Term, New York County. Action by the Abe Brill Company against John 0. Pattee, impleaded, etc. From a judgment dismissing the complaint at the close of plaintiff’s case upon a trial, plaintiff appeals. Reversed, and new trial ordered. I. N. Jacobson, of New York City, for appellant.
   PER CURIAM.

We think the evidence offered by the plaintiff to prove the condition of the accounts at the time the representations were made, and excluded by the court, was competent, as tending to show the falsity of the representations made by the defendant which were directly connected with the purchase of the bill of goods in question. It follows that the judgment appealed from must be reversed, and a new trial ordered, with costs to the appellant to abide the event.

McLAUGHLIN, j.,

dissents, upon the ground that the offer to prove on the 31st of December, 10 days after the letter in which it is claimed a false statement was made, did not establish that the statement was false at the time it was made.  