In Anderson v. Cowger, 158 Neb. 772, 65 N.W.2d 51 (1954), the employer continued to pay the employee $ 60 a week, his "regular paycheck," while he was unable to work. The employer contended that since it continued to pay the employee his "regular paycheck," the employer should be entitled to a credit regarding its workers' compensation liability.
In Anderson, the payment made to the employee was termed "wages" by the Nebraska Supreme Court.
In addressing whether the employer should be credited with the money it had already paid, the Nebraska Supreme Court favorably quoted "Volume 2 of Prof. Arthur Larson's The Law of Workmen's Compensation" as follows:
"If the payment of wages was intended to be in lieu of [workers'] compensation, credit for the wages is allowed." § 57.41, p. 18.
"the employer can claim no credit if he denied his workmen's compensation liability while paying the wages." § 57.43, p. 20.. . . "However, since there is seldom any direct evidence on whether such an intention lay behind the payment, it must be inferred from the circumstances surrounding the payment." § 57.41, p. 18. (Anderson v. Cowger, 158 Neb. at 784, 65 N.W.2d at 60.)