Gonta Unemployment Compensation Case

Opinion by

Watkins, J.,

This is an appeal from a decision of the Unemployment Compensation Board of Review holding the claimant George M. Gonta ineligible for second year benefits.

The claimant was last employed by Westinghouse Electric Corp., on October 1, 1960 when he had a valid separation from work. He filed his application for benefits on October 1, 1960 and so established a base year of the third and fourth quarters of 1959 and the first and second quarters of 1960. The following taxable wages were established by his base year as follows: Third quarter of 1959 — 0; fourth quarter of 1959 —…