In re the Claim of Walker

The Industrial Commissioner appeals from a decision of the Unemployment Insurance Appeal Board which, in reversing a Referee’s affirmance of the Commissioner’s initial determination, held claimants ineligible for unemployment insurance benefits on the ground that during the periods in question they were receiving vacation pay, rather than severance pay or dismissal payments as found by the Referee. (Unemployment Insurance Law [Labor Law, art. 18], § 591, subd. 3; § 517, subd. 2, par. [i].) That claimants were ineligible for benefits during the intervals recognized by all parties as…