
    In the Matter of the Claim Made by the State Treasurer and the Commissioner of Taxation and Finance of the State of New York, Respondents, against Elmer E. Best and Another, Appellants. State Industrial Board, Respondent.
   Award reversed and claim dismissed, with costs against the State Industrial Board, on the ground that there is no evidence to sustain a finding that the accident and death arose out of and in the course of the employment. Van Kirk, P. J., Hinman, Davis, Whitmyer and Hill, JJ., concur.  