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MCGUIRE UNEMPLOYMENT COMPENSATION CASE. (11/11/59)

November 11, 1959

MCGUIRE UNEMPLOYMENT COMPENSATION CASE.


Appeal, No. 379, Oct. T., 1959, by claimant, from decision of Unemployment Compensation Board of Review, No. B-51910, in re claim of Edward A. McGuire. Decision affirmed.

COUNSEL

Edward A. McGuire, appellant, in propria persona.

Sydney Reuben, Assistant Attorney General, with him Anne X. Alpern, Attorney General, for appellee.

Before Rhodes, P.j., Gunther, Wright, Woodside, Ervin, and Watkins, JJ. (hirt, J., absent).

Author: Woodside

[ 191 Pa. Super. Page 114]

OPINION BY WOODSIDE, J.

This is an appeal by a claimant from an order of the Unemployment Compensation Board of Review denying him second year benefits.

The claimant, Edward A. McGuire, was last employed by the Philadelphia Daily News in April 1957. He was laid off due to lack of work after earning $281.60. He had previously been employed by The Bulletin, where his last day of employment was March 29, 1957. At that time he received severance pay of

[ 191 Pa. Super. Page 115]

$3472, representing a period of thirty-one weeks at $112 per week.

As required by the Unemployment Compensation Law of December 5, 1936, P.L. (1937) 2897, as amended 43 PS § 751 et seq., The Bulletin reported taxable wages for the appellant of $1458 for the first quarter of 1957 (earned in that quarter and paid in wages), and $1542 for the second quarter (part of the severance pay), a total of $3000, which was the maximum annual salary upon which the unemployment compensation tax was imposed. See 43 PS § 753(x)(1). No wages were paid to the claimant during the third and fourth quarters of 1957, and no tax was paid upon any wages allocable to these quarters.

At the expiration of the thirty-one weeks, November 15, 1957, the claimant filed an unemployment compensation claim and received the maximum benefits.

A year later, on November 19, 1958, without intervening employment, the claimant filed an application for second year benefits. The bureau, referee and board denied the second year benefits on the ground that he "had no taxable earnings during ...


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