BK Foods, Inc. v. Commonwealth

Dissenting Opinion by

Senior Judge Kalish:

I dissent respectfully.

Claimant was employed as a store manager in a Burger King restaurant. It was his responsibility to make daily bank deposits of the day’s receipts. However, as manager he had the authority to delegate this duty to subordinates. Accordingly, he did just that. The assistant to whom he delegated that duty failed to make a deposit. This was not discovered until several days later at a payroll audit, when the deposit bags were found hidden at the bottom of the safe. The claimant was discharged by the employer for willful misconduct,…