OPINION BY JUDGE BLATT, November 9, 1984:
James E. McAnallen (claimant) appeals here an order of the Unemployment Compensation Board of Review (Board) affirming a referee's order which held that he was not financially eligible for benefits. The Board cited Section 404 of the Unemployment Compensation Law (Law), Act of December 5, 1936, Second Ex. Sess., P.L. (1937) 2897, as amended, 43 P.S. §804.
The Board found that:
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