This section contains the nature of the case and procedural background.

The action is under section 994 of the Penal Law to recover money paid by P to D upon the event of prohibited wagers or bets. From April 28, 1928, to April 17, 1930, P had paid D, a bookmaker $37,535 for wagers lost upon a series of horse races. D presented evidence that during the same period D lost and paid to P like wagers aggregating a much larger sum. D counterclaimed for the return of monies he had lost. The trial court agreed, but the Appellate Division granted judgment for the entire amount of the wagers lost and paid by P to D with nothing being returned to D. D appealed

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