PER CURIAM.
We are called upon to review an opinion of the Court of Appeals which on appeal to it affirmed the judgment of the circuit court holding that appellee was entitled to unemployment benefits under Alabama law. Title 26, section 205 et seq. The circuit court tried the case without a jury as provided in section 221, Title 26, Code. Ex parte Miles, 248 Ala. 386, 27 So.2d 777; Henderson v. Department of Industrial Relations, 252 Ala. 239,
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