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  5. 884 S.W.2d 399 (1994)
 

DIVISION OF EMP. SEC. v. LABOR & INDUS.

No. WD 49240.

884 S.W.2d 399 (1994)

DIVISION of EMPLOYMENT SECURITY, Appellant, v. LABOR & INDUSTRIAL RELATIONS COMMISSION, et al., and Allied Signal, Inc., Respondents.

Missouri Court of Appeals, Western District.

October 4, 1994.

Attorney(s) appearing for the Case

Sharon Ann Willis, Kansas City, for appellant.

John B. Keller, Jefferson City, for Labor & Industrial Relations Comm'n.

David A. Sosinski, Kansas City, for Allied Signal, Inc.

Before FENNER, C.J., P.J., and LOWENSTEIN and SPINDEN, JJ.

FENNER, Chief Judge.

Appellant, Missouri Division of Employment Security (Division), appeals the decision of the Circuit Court of Jackson County, Missouri, which affirmed the decision of the Labor and Industrial Relations Commission (Commission) finding that WARN payments (payments pursuant to the Worker Adjustment and Retraining Notification Act, 29 U.S.C. §§ 2101-2109) are wages and are therefore fully deductible from Missouri unemployment benefits, and...

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