177 N.Y. 573 · New York Court of Appeals · Feb 9, 1904
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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
Judgment affirmed, with costs,' on opinions below.
Concur : Parker, Oh. J., Gray, Bartlett, Martin, Vann and Werner, JJ. Not voting: O’Brien, J.