Citation Codes Equivalent Citations citation codes Attorney(S) Sidney G. Handler, for employe, David C. Harrison, Deputy Attorney General, with him Sydney Reuben, Assistant Attorney General, Anne X. Alpern, Attorney General, for Unemployment Compensation Board of Review, William H. Wood, for employer, Judges OPINION PER CURIAM, January 4, 1961: See more information ... Smart Summary Please sign up to generate summary. Bethlehem Steel Company v. Unemployment Compensation Board of Re OPINION PER CURIAM, January 4, 1961: The court being evenly divided on the merits of this appeal, the order of the Superior Court (reported at 191 Pa. Super. 434), is affirmed.