In E & J Gallo Winery v. Workers' Comp. Appeals Bd. (2005) 134 Cal. App. 4th 1536, the claimant was rendered 73 percent disabled following an industrial injury to his back in October 2002. (Id. at p. 1541.) He had previously received a permanent partial disability award for an earlier industrial injury to his back in September 1996 while working for the same employer. (Ibid.) By stipulation, that earlier award (amounting to $ 11,680) was based on a determination that he was 20.5 percent permanently disabled. (Ibid.) Following a hearing in November 2004, the WCJ apportioned the claimant's permanent disability by determining the monetary value of a 73 percent disability award ($ 104,305) and subtracting the $ 11,680 the claimant previously received for his earlier injury. (Gallo, supra, 134 Cal. App. 4th at p. 1541.) The employer petitioned the WCAB for reconsideration, "contending that the Labor Code mandated subtracting the percentage, not dollar amount, of the prior award." (Gallo, supra, 134 Cal. App. 4th at p. 1541.) Five months before the WCAB's en banc decision in Nabors, a three-member panel of the WCAB denied reconsideration. (Gallo, at p. 1541.) The employer sought appellate court review, and the Fifth Appellate District affirmed the denial of reconsideration, approving the use of formula C to apportion permanent disability under new sections 4663 and 4664. (Gallo, supra, 134 Cal. App. 4th at pp. 1553-1555.) The Gallo court, however, expressly "limited its analysis to the situation where the injured employee received a prior disability award while working for the same self-insured employer." (Id. at pp. 1550-1551.)