OPINION BY JUDGE MENCER, November 21, 1973:
This is an appeal by the United States Steel Corporation (Employer) from a decision and order of the Unemployment Compensation Board of Review (Board) holding that no part of a "special initial pension amount" ("special payment") paid to an employee who was involuntarily retired was to be offset against that employee's unemployment compensation benefits because such payment constituted severance pay.
William Marovich...
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