United States Steel Corp. v. Commonwealth of Unemployment Compensation Board of Review

Opinion by

Judge Mencer,

This is an appeal by the United States Steel Corporation (Employer) from a decision and order of the Unemployment Compensation Board of Review (Board) holding that no part of a “'special initial pension amount” • (“special payment”) paid to an employee who was involuntarily retired was' to be offset against that employee’s unemployment compensation benefits because such payment constituted severance pay.

‘. William Marovich .(Marovich) had been employed at .Employer’s Clairton Works for thirty-eight years before being forced to retire on August 31, 1971. He applied for…