
    [706 NE2d 741, 683 NYS2d 753]
    In the Matter of the Claim of the Estate of John P. Gross, Deceased, Appellant, v Three Rivers Inn, Inc., et al., Respondents, and State Insurance Fund, Respondent. Workers’ Compensation Board, Appellant. (And Another Related Claim.)
    Argued October 21, 1998;
    decided November 20, 1998
    
      APPEARANCES OF COUNSEL
    
      Dennis C. Vacco, Attorney-General, New York City (Howard, B. Friedland, Barbara Billet, Peter H. Schiff, Daniel F. De Vita and Iris A. Steel of counsel), for Workers’ Compensation Board, appellant.
    
      Sidney P. Cominsky, Syracuse, for estate of Gross, appellant.
    
      James P. O’Connor, New York City, and Jean S. Kneiss, Liverpool, for State Insurance Fund, respondent.
   OPINION OF THE COURT

Order reversed, with costs, and matter remitted to the Appellate Division, Third Department, with directions to remand to the Workers’ Compensation Board for further proceedings on the question of the employer-employee relationship, for the reasons stated in the dissenting opinion of Justice Paul J. Yesawich Jr. at the Appellate Division (238 AD2d 12, 16-17).

Concur: Chief Judge Kaye and Judges Bellacosa, Smith, Levine, Ciparick and Wesley.  