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  5. 54 N.Y.2d 659 (1981)
 

MATTER OF COHEN

54 N.Y.2d 659 (1981)

In the Matter of the Claim of Ian Cohen, Respondent. New York City Board of Education, Appellant. Philip Ross, as Industrial Commissioner, Respondent.

Court of Appeals of the State of New York.

Decided June 29, 1981.

Attorney(s) appearing for the Case

Allen G. Schwartz, Corporation Counsel (Fay Leoussis, Leonard Koerner and Carolyn E. Demarest of counsel), for appellant.

Ian Cohen, pro se, and Murray Shactman for Ian Cohen, respondent.

Robert Abrams, Attorney-General, for Industrial Commissioner, respondent.

James R. Sandner and Nancy E. Hoffman for United Federation of Teachers, Local 2, AFT, AFL-CIO, amicus curiae.

Beverly Gross and Joel Giller for District Council 37, American Federation of State, County and Municipal Employees, AFL-CIO, amicus curiae.

Chief Judge COOKE and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and MEYER concur in memorandum.

MEMORANDUM.

The order of the Appellate Division should be reversed, without costs, and the decision of the Unemployment Insurance Appeal Board reinstated.

The board's decision had a rational basis. What constitutes vacation pay is determined by the collective bargaining agreement. The fact that that agreement called for both "vacation pay" and "summer pay" and that the summer pay did not equal claimant's prior rate...

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