Unemployment Insurance Appeal Board v. Wilmington Medical Center, Inc.

In this appeal from the Superior Court the issue is whether, under our Unemployment Compensation Act, the statutory language “attributable to service in the employ of such nonprofit organization,” 19 Del.C. § 3345(c)(3), * makes a nonprofit employer electing the reimbursement method of assessment chargeable for unemployment compensation payments made to former employees leaving such employ without entitlement to compensation. We agree with the Superior Court that such payments are not chargeable, for the reasons stated in that Court’s opinion in this case, Wilmington Medical Center v.…