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HARMAN UNEMPLOYMENT COMPENSATION CASE. DEPARTMENT LABOR AND INDUSTRY v. UNEMPLOYMENT COMPENSATION BOARD REVIEW (09/17/64)

decided: September 17, 1964.

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



Appeal by Department of Labor and Industry, Bureau of Employment Security, from decision of Unemployment Compensation Board of Review, No. B-63-5-H-4, in re claim of Oscar Lee Harman.

COUNSEL

Morley W. Baker, Assistant Attorney General, 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.

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

Ervin, Wright, Woodside, Watkins, Montgomery, and Flood, JJ. (Rhodes, P. J., absent). Opinion by Watkins, J.

Author: Watkins

[ 204 Pa. Super. Page 197]

This is an appeal by the Bureau of Employment Security from the decision of the Unemployment Compensation Board of Review holding amended Regulation 117, promulgated by the Bureau, effective January 1, 1962, to be arbitrary, unreasonable and invalid insofar as it purports to restrict the allocation of unused taxable wages to subsequent quarters "in sequence and in the amount in which (such) remuneration is received."

Oscar Lee Harman was involuntarily retired by his employer, Baldwin Lima Hamilton Corporation on October 31, 1961. His actual earnings during 1960 and 1961 were as follows:

1960

First Quarter $1518.57

Second Quarter 1898.01

Third Quarter 2068.60

Fourth Quarter ...


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