Unemployment Compensation Board of Review v. Goldstein

Opinion by

Judge Rogers,

The sole question in this case is whether the retirement pension benefits paid to the appellant, a former employe of the Internal Revenue Service, are to be oifset against unemployment compensation benefits pursuant to Section 404(d) (iii) of the Unemployment Compensation *12Law, Act of December 5, 1936, Second Ex. Sess., P.L. (1937) 2897, as amended, 43 P.S. §804(d) (iii). We have repeatedly held that they are: Unemployment Compensation Board of Review v. Charles E. Leib, 20 Pa. Commonwealth Ct. 206, 340 A.2d 927 (1975); Etter v. Unemployment Compensation Board of Review,…