Case Name: DEPARTMENT OF EMPLOYMENT SECURITY vs. DEPARTMENT OF HEALTH
Court: West Virginia Court of Claims
Jurisdiction: West Virginia
Decision Date: 1983-03-16
Citations: 14 Ct. Cl. 429
Docket Number: CC-82-263b&c
Parties: DEPARTMENT OF EMPLOYMENT SECURITY vs. DEPARTMENT OF HEALTH
Judges: 
Reporter: Report of the West Virginia Court of Claims
Volume: 14
Pages: 429–430

Head Matter:
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.

Opinion:
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.