Wheeling-Pittsburgh Steel Corp. v. Commonwealth

Opinion by

Judge MacPhail,

Wheeling-Pittsburgh Steel Corporation (Petitioner) has filed this appeal from a final order of the Employer Accounts Review Board of the Department of Labor and Industry (Board) denying Petitioner’s request for a redetermination of its 1976 unemployment compensation tax contribution rate and a refund. We affirm.

In 1974, the closing of Petitioner’s facilities in Monessen and Allenport resulted in a lay-off of 150 employees. These employees filed for unemployment compensation benefits, which were granted. The Unemployment Compensation Board of Review affirmed the grant…