Case Name: Watts v. Adler
Court: New York Supreme Court, General Term
Jurisdiction: New York
Decision Date: 1889-11-07
Citations: 7 N.Y.S. 564
Docket Number: 
Parties: Watts v. Adler.
Judges: 
Reporter: West's New York Supplement
Volume: 7
Pages: 564–565

Head Matter:
Watts v. Adler.
(Supreme Court, General Term, First Department.
November 7, 1889.)
Partnership—Accounting—When Action Lies.
In an action for an accounting between partners it appeared that on the termination of the partnership there was a settlement; that there was no fraud; and that the only evidence of mistake was as to a single item. Evidence of outstanding assets and liabilities was excluded, on the objection of both parties that it was competent only on the accounting. Held, that the complaint was properly dismissed. Daniels, J., dissenting.
Appeal from special term, New York county.
Action by James R. Watts against Samuel B. Adler for an accounting. The complaint was dismissed on trial, and plaintiff appeals.
Argued before Van Brunt, P. J., and Brady and Daniels, JJ.
Tredwell Cleveland, for appellant. Jacob F. Miller, for respondent.

Opinion:
Van Brunt, P. J.
I cannot concur in the conclusion arrived at by Mr. Justice Daniels. The court below found upon competent evidence that upon the termination of the copartnership the accounts between the partners were settled and liquidated, and notes given for the balance due, and that there was no fraud or mistake by which such settlement could be impeached. The only evidence as to any mistake related to a claim for rent,—a single item. There was no proof of outstanding assets or other liabilities, and if there was only one unsettled item between the parties no accounting was necessary, as an action at law would be by one partner against the other, to recover one-half of the amount. There was no exception taken to the exclusion of evidence upon the ground that the evidence wras only competent upon an accounting, and this objection was made by both parties. The judgment appealed from should be affirmed, with costs.
Brady, J., concurs.