United States Steel Corp. v. Commonwealth

Opinion by

Judge DiSalle,

Presently before us are three petitions for review raising the identical issue of the entitlement of indefinitely laid off employees to unemployment compensation benefits for weeks during which they drew vacation pay. In each case the Unemployment Compensation Board of Review (Board) determined that a vacation pay deduction pursuant to Section 404(d) (ii) of the Unemployment Compensation Law (Act), Act of December 5, 1936, Second Ex. Sess., P.L. (1937) 2897, as amended, 43 P.S. §804(d) (ii), was not warranted and, therefore, granted benefits to the individual…