Opinion
Submitted November 25, 1946
Decided January 9, 1947
Appeal from the Supreme Court, Appellate Division, First Department, WALTER, J.
James J. Regan for appellant.
Irving D. Lipkowitz, William H. Lewis and David Kugel for respondent.
Order of Appellate Division reversed and that of Special Term affirmed, with costs in this court and in the Appellate Division on the authority of Matter of Luttinger ( 294 N.Y. 855). No opinion.
Concur: LOUGHRAN, Ch. J., LEWIS, CONWAY, DESMOND, THACHER, DYE and FULD, JJ.