BEILFUSS, J.
The question before the circuit court and now before this court upon appeal is whether DILHR misconstrued the unemployment compensation statutes so as to grant unemployment compensation benefits to employees who have received lump-sum retirement benefits from a retirement fund provided for, in the main, by the employer.
Paul K. Smith and Donald Kunde were longtime employees of McGraw-Edison. On December 31, 1970, and May 31, 1972, respectively...
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