Abud

In 1967, the plaintiffs received payments from a “vacation fund,” which the Unemployment Insurance Appeals Board (hereafter designated as the Board) held were wages which operated pro tanto to diminish the unemployment insurance payments which plaintiffs claimed, under Unemployment Insurance Code sections 1252 and 1279. Under Code of Civil Procedure section 1094.5, the trial court reviewed the transcript of the proceedings, taking no further evidence, and reversed the Board’s ruling. Although the facts are not in dispute, the court purported to make findings, gave judgment for plaintiffs, and issued a peremptory writ of mandate to compel the payment of unemployment insurance payments, without deduction of payments made to the 250-plus plaintiffs from the “vacation fund.”

The legal issue as we view it is whether the vacation fund payments made in June 1967 were wages chargeable to the work year 1966 in which service was rendered to qualify for them, rather than the period following time of payment. We conclude that under the undisputed facts and well-established law the trial court was in error and that the action of the Board should be sustained. Although questions of…