Department of Employment Security v. Department of Corrections

15 Ct. Cl. 82
West Virginia Court of Claims·Decided January 30, 1984·No. CC-83-323a - Department of Corrections; CC-83-323b - Adult Female Offenders; CC-83-323c - Leckie Center; CC-83-323d - Industrial School for Boys; CC-83-323e - W.Va. Penitentiary·Published

Opinion

PER CURIAM:

In these claims, the claimant seeks to recover $83,642.91, of which sum $81,188.10 is the amount of unemployment compensation tax owed by respondent and $2,454.81 is accumulated statutory interest of 1% per month. The following is a breakdown by tax and interest:

Institution Tax Interest
Department of Corrections $ 2,360.66 $ 71.37
Adult Female Offenders $18,555.82 $ 560.94
Leckie Center $ 1,567.70 $ 47.86
Industrial School for Boys $52,438.43 $1,585.23
W.Va. Penitentiary $ 6,265.49 $ 189.41
Total $81,188.10 $2,454.81

The factual situation in this claim is identical to that in Dept. of Emp. Sec. vs. Dept. of Corrections, 14 Ct.Cl. 387 (1983). Following the precedent established in that decision, the Court makes an award to the claimant in the amount of the unemployment compensation tax, but denies an award, based on W.Va. Code §14-2-12, for the accumulated interest.

Award of $81,188.10.

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Department of Employment Security v. Department of Corrections, 15 Ct. Cl. 82 (W. Va. Super. Ct. 1984).

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Related

Department of Employment Security v. Department of Corrections
14 Ct. Cl. 387 (West Virginia Court of Claims, 1983)