
    In the Matter of the Claim of The Commissioner of Taxation and Finance, Respondent, against John Bergin et al., Appellants. State Industrial Board, Respondent.
    (Submitted October 4, 1933;
    decided October 24, 1933.)
    
      Leo F. Potts and Daniel Mungall for appellants.
    
      John J. Bennett, Jr., Attorney-General (Roy Wiedersum and Henry Epstein of counsel), for State Industrial Board, respondent.
   no opinion.

Concur: Crane, Lehman, Kellogg, O’Brien, Hubbs and Crouch, JJ. Not voting: Pound, Ch. J.  