A Man seated at a Table holding a Pul and a Pipe, a subsidiary study of his hand holding a glass

The drawing is related to a figure that appears in a painting after Horemans which was sold as J.B. Lamberts, Lempertz, Cologne, 26 April 1940, lot 71.
It is comparable to two drawings by the same hand showing the same sitter, Christie's Amsterdam, 14 November 1994, lot 153 and 154. These figures appear in a picture by J.J. Horemans II in the Gttingen Museum, 1926 catalogue, no. 91 (photo in the Rijksinstituut voor Kunsthistorisches Documentaire, The Hague).