OPINION OF THE LOWER COURT, REIMEL, J., February 8, 1971:
This matter is before the court on an appeal by petitioner, Tankin, Inc., from a July 16, 1970 decision of the Pennsylvania Workmen's Compensation Board. The board denied Tankin, Inc.'s petition for rehearing and for allowance of an appeal nunc pro tunc. Tankin, Inc., by its petition to the board challenged the referee's decision dismissing the claim petition of the appellee-claimant, Russell Williams.
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