
    
      Opinion issued January 30, 1984
    
    DEPARTMENT OF EMPLOYMENT SECURITY vs. NON-INTOXICATING BEER COMMISSION
    (CC-83-331)
    Jack O. Friedman, Attorney at Law, for claimant.
    J. Bradley Russell, Assistant Attorney General, for respondent.
   PER CURIAM:

The claimant seeks $172.27 for unemployment compensation tax owed by the respondent, of which amount $167.22 is the tax due and $5.05 is accumulated interest.

The factual situation in this claim is identical to that in Department of Employment Security vs. Department of Corrections, 14 Ct.Cl. 387 (1983), and, accordingly, the Court makes an award to the claimant in the amount of $167.22.

Award of $167.22.  