MURRAY, Judge.
The Louisiana Department of Labor appeals a judgment in favor of Barry Verbois holding that La. R.S. 23:1601(7)(d)(i), which deems "vacation pay" to be wages for purposes of determining eligibility for unemployment benefits, does not apply to benefits paid pursuant to a collective bargaining agreement. For the reasons that follow, we reverse.
FACTS AND PROCEDURAL HISTORY:
Barry Verbois, a member of the Seafarers International Union...
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