Department of Labor & Industry, Bureau of Employment Security v. Unemployment Compensation Board of Review

Opinion by

Watkins, J.,

This is an appeal by the Bureau of Employment Security from the decision of the Unemployment Compensation Board of Review holding amended Regulation 117, promulgated by the Bureau, effective January 1, 1962, to be arbitrary, unreasonable and invalid insofar as it purports to restrict the allocation of unused taxable wages to subsequent quarters “in sequence and in the amount in which (such) remuneration is received.”

Oscar Lee Harman was involuntarily retired by his employer, Baldwin Lima Hamilton Corporation on October 31, 1961. His actual earnings during 1960 and 1961…