OPINION OF THE COURT

On review of submissions pursuant to section 500.4 of the Rules of the Court of Appeals (22 NYCRR 500.4), order reversed, without costs, and decision of the Unemployment Insurance Appeal Board reinstated for reasons stated in the dissenting memorandum by Justice Paul J. Yesawich, Jr., at the Appellate Division (106 AD2d 763, 765).

Concur: Chief Judge Wachtler and Judges Jasen, Meyer, Simons, Kaye and Alexander.