
    In the Matter of the Claim of Charles J. Schwalenstocker, Respondent, against Department of Taxation and Finance of the State of New York et al., Appellants. State Industrial Board, Respondent.
   Hill, P. J., Bliss and Heffernan, JJ., concur; Crapser and Schenck, JJ., dissent, and vote to reverse and dismiss the claim.  