Concurring and Dissenting Opinion by
Judge MacPhail:I join the majority opinion on the result reached in the matters of interest and offset.
I respectfully dissent to that part of the majority opinion which would remand to the Board for submission of evidence on the amount of overtime to which the estate of Dr. Elias may be entitled. I am of the opinion that the matter of overtime compensation for a salaried physician is too speculative.
I, accordingly, would affirm the Commission.