Claimant was employed as a packer in the employer's nursery pad business at a wage of $49 a week. She owed the United States $140.40 for unpaid incomes taxes. On August 28, 1961 a levy was issued by the District Director of Internal Revenue and served on the employer "directing it to withhold and turn over all of claimant's accrued wages."
The Unemployment Insurance Appeal Board has found...
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