
    In the Matter of the Claim of Esther L. Roberts, Respondent. Michael J. Murphy, as Acting Industrial Commissioner, Appellant.
   The Board of Appeals has modified the decision of the referee penalizing claimant-respondent for the making of two false statements, by determining that there should be only one penalty, as the two offenses comprised only one illegal act and design. Decision of the Appeal Board affirmed, without costs. Hill, P. J., Bliss, Heffernan and Sehenck, JJ., concur.  