OPINION BY JUDGE MacPHAIL, February 13, 1980:
These are appeals from orders of the Unemployment Compensation Board of Review (Board) disallowing as untimely filed the appeals of Donald Leight and Dennis Kopp (Claimants) from the Bureau (now Office) of Employment Security's (Bureau) denial of benefits. Since both appeals involve identical circumstances, they were consolidated for our review.
According to a copy of the Bureau's Notice of Determination attached...
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