Brown v. LTV Aerospace Corp.

The major question in this Michigan Employment Security Act (MESA) 1 case is whether or not certain action taken by defendant employer satisfied MESA § 48 2 and disqualified plaintiff employees for unemployment compensation. That action was defendant employer’s report to MESC, after laying off plaintiff employees, that it wás allocating certain amounts to a period of that layoff as vacation pay. The critical language of § 48 is "[a]ll amounts paid * * * for a vacation or a holiday * * * shall be deemed remuneration * * * for the period designated * * * ”. If the employer’s "amounts paid” were…