Lowicki v. Unemployment Insurance Appeal Board

This appeal concerns the Delaware Department of Labor’s authority under State and Federal law to deduct Social Security benefits received by a claimant from the amount of unemployment compensation otherwise due.

Claimant asserts that the provisions of the Federal Unemployment Tax Act, 26 U.S.C.A. § 3301 et seq., particularly § 3304(a)(15) and the correlative Delaware statute, 19 Del.C. § 3313(f), prohibit the offset of Social Security benefits against unemployment compensation benefits. 1

I

Claimant, Walter Lowicki, a social security recipient since 1965, has been employed as a parimutuel ticket…