OPINION BY JUDGE CRUMLISH, JR., April 21, 1977:
Claimant, Norman R. Rhoderick, appeals the decision and order of the Unemployment Compensation Board of Review (Board) which reversed a referee's decision granting him benefits. The Board's reversal was based on Section 402(e) of the Unemployment Compensation Law, Act of December 5, 1936, Second Ex. Sess., P.L. (1937) 2897, as amended, 43 P.S. § 802(e), which states in relevant part:
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