Opinion
April 22, 1993
Appeal from the Unemployment Insurance Appeal Board.
There is substantial evidence in the record to support the conclusion by the Unemployment Insurance Appeal Board that claimant quit his employment as a tax accountant voluntarily and without good cause (see, Matter of Steed [Roberts], 115 A.D.2d 166; Matter of Artz [Levine], 50 A.D.2d 958). On his last day of work, claimant submitted a written statement that he was resigning "for personal reasons". The employer's president testified that no demands were made on claimant to sign the letter and that when asked why he was resigning, claimant responded that his reasons were personal and that he could not handle the stress. The president also testified that there was continuing work available for claimant at the time he resigned. Although claimant testified that he signed the letter under duress, this merely presented a question of credibility for the Board to resolve (see, Matter of Woods [Ross], 54 A.D.2d 515).
Furthermore, on claimant's application for unemployment insurance benefits he gave as the reason for his leaving, "fired, personality conflict". This statement, and the Board's rejection of claimant's contention that he was forced to resign, provide the requisite substantial evidence needed to support the Board's conclusion that claimant made a willful misrepresentation in order to obtain benefits (see, Matter of Muller [Levine], 50 A.D.2d 1005, lv denied 40 N.Y.2d 806).
Weiss, P.J., Levine, Mercure, Mahoney and Casey, JJ., concur. Ordered that the decision is affirmed, without costs.