Appeal from the Order of the Unemployment Compensation Board of Review, in case of In Re: Claim of Maria Kominko, No. B-122208.
John F. McGinty, with him Smiley and McGinty, for appellant.
Charles G. Hasson, Assistant Attorney General, with him Sydney Reuben, Assistant Attorney General, and Robert P. Kane, Attorney General, for appellee.
Judges Wilkinson, Jr., Mencer and Blatt, sitting as a panel of three. Opinion by Judge Mencer.
[ 19 Pa. Commw. Page 431]
This is an appeal by intervenor, Churchill Valley Country Club (employer), from an order of the Unemployment Compensation Board of Review (Board) which sustained and adopted the decision of a referee holding that the amount labeled "tips" received by Maria Kominko (claimant) from her employer should be included as wages in computing the amount of benefits to which claimant was entitled.*fn1
After a hearing, the referee made the following findings:
"1. The claimant was last employed as a waitress at $2.95 an hour by Fox Chapel Country Club with her last day of work being October 13, 1973 at which time she had a valid separation.
[ 19 Pa. Commw. Page 432]
"2. The claimant filed an application for benefits with an effective date of October 14, 1973 thereby establishing a base year consisting of the third and fourth quarters of 1972 and the first and second quarters of 1973.
"3. During the claimant's base year she was employed as a waitress by Churchill Valley Country Club and by Pittsburgh Field Club.
"4. While working at the Churchill Valley Country Club the claimant worked banquets and dinners and a gratuity charge was added to the bill. When serving patrons individually she was required, under penalty of discharge, to turn any tips received over to the employer.
"5. The claimant would receive a portion of the tips charged and turned in, based upon a formula unknown to her although her pay stubs indicated her base pay, an amount allowed for meals and an item marked 'tips.'
"6. During the claimant's base year she received the following amounts from Churchill Valley Country Club and the Pittsburgh Field Club.
"Churchill 3rd 4th 1st 2nd
Valley Quarter Quarter Quarter ...