COOPER, Judge.
This is the second appeal involving unemployment benefits paid to the appellant. In the first appeal, Brannan v. Everett, et al, No. E 81-144 (Affirmed without opinion, December 16, 1981), this Court affirmed a decision of the Board of Review which found that appellant was ineligible to receive unemployment benefits. The appeal of the first case was lodged in this Court May 20, 1981. On May 21, 1981, the agency mailed an overpayment determination...
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