
    Eser B. Cohn, Respondent, v. Joseph Helfant and Max Levine, Defendants, Impleaded with Max Horowitz and Harry Rashkin, Appellants.
   Judgment of the Municipal Court in so far as appealed from reversed, and new trial ordered, costs to abide the event, upon the ground that it does not appear that Horowitz and Rashkin were partners of Helfant at the time of the conversion. Woodward, Jenks, Thomas and Carr, JJ., concurred; Rich, J., dissented.  