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IN RE SHULER

No. 23.

122 S.E.2d 393 (1961)

255 N.C. 559

In the Matter of James A. SHULER, S. S. No. 242-44-3064, Claimant-Employee, Robert T. Medford, S. S. No. 242-34-3723, Claimant-Employee, and Dayco Southern Division of Dayco Corporation (formerly the Dayton Rubber Company), Waynesville, North Carolina, and Employment Security Commission of North Carolina, Raleigh, North Carolina.

Supreme Court of North Carolina.

November 1, 1961.

Attorney(s) appearing for the Case

W. D. Holoman, R. B. Billings, D. G. Ball, Raleigh, for Employment Security Commission, appellee.

William Medford, Waynesville, James V. Barbuto, Akron, Ohio, for claimants, and Dayco Southern Division of Dayco Corporation, employer, appellants.

Leonard Lesser, Feller, Bredhoff & Anker, Washington, D. C., for Industrial Union Department AFL-CIO, amicus curiae.

Joyner, Howison & Mitchell, Raleigh, Harry Flynn, Pittsburgh, Pa., for Aluminum Co. of America, amicus curiae.

Womble, Carlyle, Sandridge & Rice, Winston-Salem, for Ford Motor Co., amicus curiae.

HIGGINS, Justice.

The appellants assign as error the judgment of the superior court that supplemental employment benefits from the trust fund set up by their employer are deductible (as wages) from the State unemployment insurance benefits due laid-off employees under Chapter 96, General Statutes of North Carolina.

As a basis for enacting Chapter 96, the North Carolina General Assembly Laws 1936, Ex. Sess., c. 1, § 2 declared: "Economic insecurity due...

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