OPINION OF THE COURT
DEBEVOISE, Senior District Judge.
This is a petition for review of an order and opinion of the Benefits Review Board (the "Board") which reversed the finding of the Administrative Law Judge ("ALJ") that Respondent, Southern Stevedores, Inc. ("SSI") is the employer responsible for the benefits awarded to claimant James Loftus for his back injuries. We conclude that the findings of the ALJ...
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