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SUBURBAN DELIVERY v. W.C.A.B. (FITZGERALD)

858 A.2d 219 (2004)

SUBURBAN DELIVERY, Petitioner v. WORKERS' COMPENSATION APPEAL BOARD (FITZGERALD), Respondent.

Commonwealth Court of Pennsylvania.

Decided September 17, 2004.

Attorney(s) appearing for the Case

Christopher H., Philadelphia, for petitioner.

Nicholas J. Starinieri, Philadelphia, for respondent.

BEFORE: COLINS, President Judge, and SMITH-RIBNER, Judge, and PELLEGRINI, Judge, and FRIEDMAN, Judge, and LEADBETTER, Judge, and JUBELIRER, Judge, and LEAVITT, Judge.

OPINION BY Judge SMITH-RIBNER.

The sole question before the Court as stated by Suburban Delivery (Employer) is whether the Workers' Compensation Appeal Board (Board) erred in affirming the order of the Workers' Compensation Judge (WCJ), who concluded that the annuity obtained by Stephen Fitzgerald (Claimant) in his third-party tort claim structured settlement was properly valued at its present value, or cost, rather than at its minimum guaranteed payout...

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