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SIMMONDS v. EASTMAN KODAK CO.

No. 88CA0915.

781 P.2d 140 (1989)

Jerry L. SIMMONDS, Petitioner, v. EASTMAN KODAK COMPANY, The Industrial Claim Appeals Office of the State of Colorado, and The Division of Labor, State of Colorado, Respondents.

Colorado Court of Appeals, Div. C.

Rehearing Denied July 13, 1989.

Certiorari Denied October 23, 1989.

Attorney(s) appearing for the Case

Richard T. Goold, Denver, for petitioner.

Clara Michiko Ooyama, Rochester, N.Y., Sherman & Howard, Lee Dale, Denver, for respondent Eastman Kodak Co.

Duane Woodard, Atty. Gen., Charles B. Howe, Chief Deputy Atty. Gen., Richard H. Forman, Sol. Gen., Carolyn A. Boyd, Asst. Atty. Gen., Denver, for respondent Indus. Claim Appeals Office and Div. of Labor, State of Colo.

Opinion by Judge STERNBERG.

The claimant, Jerry L. Simmonds, seeks review of an order of the Industrial Claim Appeals Office (Panel) which held that the money he received under the "wage dividend plan" of his employer, Eastman Kodak Company, did not constitute wages to be included in the computation of his average weekly wage for workmen's compensation purposes. We set aside the order.

The claimant was injured in an accident arising out of and in the course...

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