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FIREPLACE EQUIPMENT v. PETRUSKA

No. 89CA0403.

796 P.2d 75 (1990)

FIREPLACE EQUIPMENT and State Compensation Insurance Authority, Petitioners, v. Emrick E. PETRUSKA, the Industrial Claim Appeals Office of the State of Colorado, and Director, Division of Labor, Respondents.

Colorado Court of Appeals, Div. I.

July 19, 1990.

Attorney(s) appearing for the Case

Paul Tochtrop, Denver, for petitioners.

Fogel, Keating & Wagner, P.C., John A. Steninger, Denver, for respondent Emrick E. Petruska.

Duane Woodard, Atty. Gen., Charles B. Howe, Chief Deputy Atty. Gen., Richard H. Forman, Sol. Gen., Karen E. Leather, Asst. Atty. Gen., Denver, for respondents Indus. Claim Appeals Office and Director, Div. of Labor.

Opinion by Judge REED.

Petitioners, Fireplace Equipment and State Compensation Insurance Authority, seek review of the determination by the Industrial Claim Appeals Office (Panel) that depreciation of claimant's truck, as shown on his income tax return, was a proper reduction of claimant's earnings for purposes of calculating worker's compensation benefits. We set aside the order.

In January 1986, the claimant, Emrick E. Petruska, sustained an admitted work...

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