
    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.
    
      Gullinan v. Fidelity & G. Go., 84 App. Div. 296, affirmed
    (Argued January 21, 1904;
    decided February 9, 1904.)
    Appeal from a judgment of the Appellate Division of the Supreme Court in the first judicial department, entered July 15, 1903, affirming a judgment in favor of plaintiff entered upon a verdict directed by the court- and an order denying a motion for a new trial.
    
      Charles C. JVadul and Joseph I. Delaney for appellant.
    
      Herbert II. Kellogg and William E. Seheneh for respondent.
   Judgment affirmed, with costs,' on opinions below.

Concur : Parker, Oh. J., Gray, Bartlett, Martin, Vann and Werner, JJ. Not voting: O’Brien, J.  