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DEPARTMENT LABOR AND INDUSTRY v. UNEMPLOYMENT COMPENSATION BOARD REVIEW. (VITOLINS UNEMPLOYMENT COMPENSATION CASE.) (04/14/64)

April 14, 1964

DEPARTMENT OF LABOR AND INDUSTRY, BUREAU OF EMPLOYMENT SECURITY, APPELLANT,
v.
UNEMPLOYMENT COMPENSATION BOARD OF REVIEW. (VITOLINS UNEMPLOYMENT COMPENSATION CASE.)



Appeal, No. 34, March T., 1964, by Department of Labor and Industry, Bureau of Employment Security, from decision of Unemployment Compensation Board of Review, No. B-63-4-K-88, in re claim of Adolf Vitolins. Decision affirmed.

COUNSEL

Morley W. Baker, Assistant Attorney Genral, with him Walter E. Alessandroni, Attorney General For Department of Labor and Industry, Bureau of Employment Security, appellant.

Sydney Reuben, Assistant Attorney General With him Walter E. Alessandroni, Attorney General For Unemployment Compensation Board of Review, appellee.

Jerome H. Gerber, with him Sidney G. Handler, for claimant, intervening appellee.

Before Rhodes, P.j., Ervin, Wright, Woodside, Watkins, Montgomery, and Flood, JJ.

Author: Ervin

[ 203 Pa. Super. Page 185]

OPINION BY ERVIN, J.

The claimant, Adolf Vitolins, who had been employed by the Bethlehem Steel Company for 12 years, was laid off on February 21, 1963. In 1962 his wages from the Bethlehem Steel Company were $5,310.87. Since 1956 Vitolins, with his family, owned and operated a farm as a side line activity. He had worked the farm during non-working hours at the steel plant. A great deal of the work at the farm was done by his wife and children. The gross income from the farm during 1962 was $4,591.24, it having come from the sale of livestock, patronage dividends, rebates or refunds, agricultural program payments and rent received from a tenant. His expenses, itemized on his Federal income tax form*fn1 (and accepted by the Federal government as legitimate deductions in arriving at net farm profit or loss) were as follows:

Items Amount

Labor hired $89.00

Repairs, maintenance 429.10

Interest 1,027.22

Feed purchases 1,635.01

Seed, plants purchased 178.00

Fertilizers, lime 470.97

Machine hire 179.00

Supplies purchased 243.75

Breeding fees 48.00

Veterinary medicine 137.65

Gasoline, fuel, oil 532.32

Taxes 818.67

Insurance 268.70

Utilities (5/8) 282.64

Rent of farm pasture 120.00

Trucking 222.36

Truck hire 36.00

Car expenses 226.12

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