OPINION ISSUED JULY 18, 1990
DIVISION OF EMPLOYMENT SECURITY
DIVISION OF CULTURE AND HISTORY
Jack O. Friedman, Attorney at Law, for claimant.
Lowell D. Greenwood, Assistant Attorney General,for respondent.
This claim was submitted for decision based upon the allegations in the Notice of Claim and the
Claimant seeks an award of unemployment compensation tax owed by respondent in the amount of
$5,625.00 and $851.63 in accumulated statutory interest of one percent per month. Respondent
admits the validity and amount of the claim for unemployment tax, but denies the portion of the
claim which is for interest. Respondent states that there were sufficient funds remaining in its
appropriation for the fiscal year in question from which the unemployment compensation tax could
have been paid.
The factual situation in this claim is identical to that in Department of Employment Security vs.
Department 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 unemployment tax, but denies
an award for the accumulated interest based on W.Va. Code .14-2-12.
Award of $5,625.00.