Opinion
October 2, 1951.
Present — Peck, P.J., Glennon, Dore, Cohn and Shientag, JJ.;
Order modified by eliminating the provision for the payment to the Collector of Internal Revenue and, as so modified, affirmed, with $20 costs and disbursements to the appellant. The Collector of Internal Revenue is not a party to this proceeding and on this record we know nothing about the nature or validity of his claim.
Cohn, J. dissents and votes to reverse and deny the respondent's motion in all respects. Settle order on notice. [See post, p. 733.]