CURRIE, J.
In the instant cases no question is raised by the employer or employees as to whether the vacation payments received by the employees were "wages" under sec. 108.05 (4) (b), Stats., which is the applicable statute. The employees concededly received sufficient vacation payments to exceed their applicable weekly benefit rates if the employer's allocation to the weeks immediately after their layoffs in March, 1958, was permitted by the collective-bargaining...
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