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U.S. STEEL (USX CLAIRTON WORKS) v. UNEM.

817 A.2d 1251 (2003)

UNITED STATES STEEL CORPORATION (USX CLAIRTON WORKS), Petitioner, v. UNEMPLOYMENT COMPENSATION BOARD OF REVIEW, Respondent.

Commonwealth Court of Pennsylvania.

Decided March 6, 2003.

Attorney(s) appearing for the Case

Michael P. Duff, Pittsburgh, for petitioner.

Maribeth Wilt-Seibert, Harrisburg, for respondent.

John Stember, Pittsburgh, for intervenor, W. Wilson.

Richard E. Gordon, Pittsburgh, for amicus curiae, The United Steel Worker's of America.

BEFORE: COLINS, President Judge, SMITH-RIBNER, Judge, PELLEGRINI, Judge, LEADBETTER, Judge, COHN, Judge, SIMPSON, Judge, and LEAVITT, Judge.

OPINION BY Judge COHN.

United States Steel Corporation (Employer) appeals from multiple orders of the Unemployment Compensation Board of Review (Board) that affirmed the decisions of a referee to allow Employer only a 50% offset for pension benefits pursuant to Section 404(d)(2) of the Unemployment Compensation Law, (Law) Act of December 5, 1936, P.L. (1937) 2897, as amended, 43 P.S. § 804(d)(2). The appeals have been consolidated in our Court for consideration...

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