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McKAY v. HORN

Civ. A. No. 80-3509.

529 F.Supp. 847 (1981)

Loretta McKAY, Milton Farrior, George McNally, Madeline Rainor, Gerald Capasso, Anne M. Laskin, and the New Jersey Federation of Senior Citizens, Plaintiffs, v. John S. HORN, Commissioner of the New Jersey Department of Labor and Industry; Roscoe Egger, Commissioner of the Internal Revenue Service; Raymond Donovan, Secretary of Labor, individually and in their official capacities, Defendants.

United States District Court, D. New Jersey.

December 10, 1981.

Attorney(s) appearing for the Case

Stephen M. Latimer, Camden Regional Legal Services, Inc., Burlington, N. J. (argued), Cynthia J. Jahn, Mercer County Legal Services, Trenton, N. J., Maya M. Weintraub, Essex-Newark Legal Services, Orange, N. J., Steven P. Weissman, Middlesex County Legal Services Corp., New Brunswick, N. J., Thomas Wuersig, Camden Regional Legal Services, Inc., Camden, N. J., for plaintiffs.

James R. Zazzali, Atty. Gen. of State of N. J., Michael S. Bokar, Deputy Atty. Gen. (argued), Trenton, N. J., for State defendant.

Thomas S. Martin, Acting Asst. Atty. Gen., Civ. Div., Washington, D. C., William W. Robertson, U. S. Atty., Newark, N. J., Mark C. Rutzick, Peter W. Waldmeir (argued), U. S. Dept. of Justice, Washington, D. C., for Federal defendants.

OPINION

DEBEVOISE, District Judge.

Plaintiffs challenge the constitutionality of recently enacted amendments to the Federal Unemployment Tax Act, 26 U.S.C. § 3301 et seq., and the New Jersey Unemployment Compensation Law, N.J.S.A. 43:21-1 et seq., the effect of which is to reduce the unemployment insurance benefits payable to individuals who simultaneously receive pension benefits, Social Security retirement benefits or other periodic...

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