Case ID: wv-ct-cl_14/html/0429-01.html
Source: Caselaw Access Project
Author: {"author": "PER CURIAM:", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Opinion issued March 16, 1983
    
    DEPARTMENT OF EMPLOYMENT SECURITY vs. DEPARTMENT OF HEALTH
    (CC-82-263b&c)
    
      Jack O. Friedman, Attorney at Law, for claimant.
    
      Henry C. Bias, Jr., Deputy Attorney General, for respondent.
   PER CURIAM:

These two claims are for unemployment compensation tax arising for the quarters ending March 31, 1972, June 30, 1972, and June 30, 1977. Claim No. CC-82-263b is for $52,730.71, of which $28,296.17 is the amount of the tax and $24,434.54 is accumulated interest. Claim No. CC-82-263c is for $21,213.07, of which $9,490.64 is the amount of the tax and $11,722.43 is accumulated interest. The respondent, in its Answer,- denies any liability for the tax based on the statute of limitations. The Court finds that under W.Va. Code §55-2-6, the five-year statute of limitations applies. As no action was taken on these claims until October 5, 1982, the claims are barred by this statutory provision.

Any claim for accumulated interest is denied based on our opinion in Dept. of Employment Security vs. Dept. of Corrections, 14 Ct.Cl. (1983).

Claims disallowed.