Citation Codes Equivalent Citations citation codes Advocates Julian C. Harrison De Witt V.D. Reiley for Frederick T. Kelsey Harries A. Mumma for See more information ... Smart Summary Please sign up to generate summary. OPINION JOHN NEMETH, INC., Respondent, v. WILLIAM W. TRACY et al., Composing the Copartnership of TRACY CO., Defendants. FREDERICK W. PARKER, Appellant. Judgment reversed, new trial granted, costs to abide event, on dissenting opinion of SCOTT, J., below. Concur: WILLARD BARTLETT, Ch. J., HISCOCK, CHASE, COLLIN, HOGAN and SEABURY, JJ. Not sitting: CARDOZO, J.