In re the Claim of the Department of Taxation & Finance

The decedent, Michael Kelleher, was employed as a maintenance man by the City of New York. He lived- and worked on Welfare Island which is owned by the city and is occupied- exclusively by city institutions. His regular hours of employment were from 7:30 a.m. to 4:00'p.m. He received his food and lodging as part of his compensation.

On May 15, 1945, decedent was permitted to take a vacation' for a period of two weeks. Two days later he left the place *409of his employment to do some shopping in New York City. Later in the day he returned to his place of abode. At about 10:30 p.m. on the same day…