======================================= This memorandum is uncorrected and subject to revision before publication in the New York Reports. ----------------------------------------------------------------- 3 No. 165 In the Matter of the Estate of John P. Gross, Appellant, v. Three Rivers Inn, Inc., et al., Respondents, Workers' Compensation Board, Appellant. (and another related claim.) Howard B. Friedland, for appellant Board. Sidney P. Cominsky, for appellant Estate of Gross. James P. O'Connor, for respondent State Insurance Fund. * * * * * * * * * * * * * * * * * 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 at the Appellate Division (238 AD2d 12, at 16-17). Chief Judge Kaye and Judges Bellacosa, Smith, Levine, Ciparick and Wesley concur. Decided November 20, 1998 ==========================