
    Edward Klein et al., Copartners under the Firm Name of E. Klein & Son, Appellants, v. Aaron Katz et al., Copartners under Firm Name of Katz, Brooks & Meshel, Respondents.
    
      Bills, notes and-checks — action to recover upon trade acceptance.
    
    
      Klein v. Katz, 200 App. Div. 473, affirmed.
    (Submitted February 27, 1924;
    decided April 1, 1924.)
    Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered March 17, 1922, which reversed a judgment in favor of plaintiffs entered upon an order of the trial court setting aside a verdict in favor of defendants and directing a verdict for plaintiffs and granted a new trial.- The action was brought upon a trade acceptance for $2,004.37, dated January: 26, 1920, and payable on October 5, 1920, accepted" by défendánts, ■ and payable to the order-:of Finn & Simmons Company. After the delivery of the acceptance to the payees, it was indorsed by them to one B. Kaufman, and by him subsequently indorsed and transferred to one Edward Roth, who in turn indorsed and delivered it to the plaintiffs, who .claimed to be the holders of value before maturity. The defenses were that the plaintiffs were not owners for value in due course; that the receiver in bankruptcy of the payees had title to the instrument, and finally that defendants were entitled to a credit of $854.49 thereon.
    
      Samuel Deutsch for appellants.
    
      Isadore P. Eisenberg and Max Reich for respondents.
   Order affirmed and judgment absolute ordered against appellants on the stipulation, with costs in all courts; no no opinion.

Concur: His cock, Ch. J., Cardozo, Pound, McLaughlin, Crane, Andrews and Lehman, JJ.  