We will not set aside the board's decision, except for errors of law, unless the petitioners have shown by a clear preponderance of the evidence that the decision is clearly unreasonable or unjust. Appeal of Carnahan, 149 N.H. 433, 435, 821 A.2d 1122 (2003). We construe workers' compensation statutes in favor of the employee, but only to the extent the statutory language reasonably allows.
We will uphold the board's decision unless there has been an error of law, or its findings or conclusions are shown, by a clear preponderance of the evidence, to be clearly unreasonable or unjust. Appeal of Carnahan, 149 N.H. 433, 435 (2003); see Appeal of Chickering, 141 N.H. 794, 796 (1997). In reviewing the decision, we are confined to the hearing record and will not substitute our judgment for the board's as to the weight of the evidence on questions of fact. Appeal of Lakeview NeuroRehabilitation Ctr., 150 N.H. 205, 208 (2003).
Id. Similarly, in In re Carnahan, 149 N.H. 433, 821 A.2d 1122, 1123–24 (2003), the Supreme Court of New Hampshire affirmed a compensation award in which a self-employed cross- country truck driver's AWW was based on net profit, not gross income. In that case, the driver worked as an independent contractor, was injured, and began receiving benefits.
Additional support for the rule enunciated in Hunt and adopted in Vite are: Hull v. Aetna Ins. Co., supra, 541 N.W.2d at 635 (the business expenses shown on claimant's tax returns are presumed to be correct, and, unless the presumption is rebutted, should be deducted from gross profits to determine AWW); Christian v. Riddle & Mendenhall Logging, 117 N.C.App. 261, 450 S.E.2d 510, 513 (1994) (AWW to be determined based on gross income less business expenses and a “reasonable” amount for depreciation); State ex rel. Richards v. Indus. Comm., 110 Ohio App.3d 109, 673 N.E.2d 667, 670–71 (1996) (in determining post injury AWW, net income, not gross income, should be used); Stephen v. Avins Const. Co., supra 478 S.E.2d at 80–81. In the case of In re Carnahan, 149 N.H. 433, 821 A.2d 1122 (2003), the Supreme Court of New Hampshire was required to compute Timothy Carnahan's AWW. Id. at 1124.
We refuse to construe the statutes to lead to such an absurd result. See Appeal o/Carnahan, 149 N.H. 433, 435 (2003). Here, the defendants filed a plea of title on October 10. Rather than require the defendants to recognize ( i.e., promise) to the plaintiff, in a sum certain, that they would enter their action in the superior court at the next return day, the district court in essence waived the requirement that the defendants enter a recognizance and directly ordered them to file their title action in the superior court prior to December 1, 2009.