United States Steel Corp. v. Commonwealth, Unemployment Compensation Board of Review

Opinion by

Judge Williams, Jr.,

The United States Steel Corporation (petitioner) petitions for review of the rulings of the Unemployment Compensation Board of Review (Board) holding that four former employees1 (claimants) had filed, valid Applications for Benefits (AB) after the termination of a preceding benefit year2 under Section 4(w) (2)3 of the Act.

The petitioner contends that the Board has misinterpreted Section 4(w)(2) in these cases and the question before us is whether, and to what extent, vacation pay can be used to satisfy the test set forth therein.

Section 4(w) (2) provides:

An…