
    In the Matter of the Claim of Walter Hinds, Respondent. Edward Corsi, as Industrial Commissioner, Appellant.
   Appeal from a decision of the Unemployment Insurance Appeal Board granting benefits to the respondent. By its decision the board has determined that the respondent’s refusal to accept an offer of employment was justified. Decision reversed, on the law, on the authority of Matter of Heater (Corsi) (270 App. Div. 311), without costs. Brewster, Foster and Deyo, JJ., concur; Hill, P. J., and Heffernan, J., dissent.  