
    In the Matter of the Claim of the Commissioner of Taxation and Finance, Respondent, against Charles W. Phillips, Appellant. State Industrial Board, Respondent.
    Submitted May 22, 1940;
    decided June 11, 1940.
    
      
      James M. Ryan and Lyman B. Lewis for appellant.
    
      John J. Bennett, Jr., Attorney-General (Roy Wiedersum of counsel), for State Industrial Board, respondent.
   Order affirmed, with costs; no opinion.

Concur: Lehman, Ch. J., Loughran, Finch, Rippey, Sears, Lewis and Conway, JJ.  