
    Susan J. Siebert et al., as Co-Executors of Robert C. Siebert, Deceased, et al., Appellants, v State of New York, Respondent.
    (Claim No. 76971.)
    [605 NYS2d 997]
   —Judgment unanimously affirmed without costs. Same Memorandum as in Spitz v State of New York (198 AD2d 774 [decided herewith]). (Appeal from Judgment of Court of Claims, NeMoyer, J.— Appropriation.) Present — Denman, P. J., Callahan, Balio, Boomer and Boehm, JJ.  