Opinion
May 7, 1998
Appeal from the Unemployment Insurance Appeal Board.
Claimant applied for and received unemployment insurance benefits effective November 21, 1993, until March 27, 1994. However, the record also indicates that claimant was an officer, director, 23% stockholder and initial investor in an active corporation, created in December 1992, which provided access to the Internet. Claimant acknowledged that during 1993 and 1994 the corporation made a profit and in February 1994 he was issued a dividend check in the amount of $6,900. In our view, there is substantial evidence in the record to support the Unemployment Insurance Appeal Board's ruling that claimant, who attended corporate meetings and stood to gain financially from the corporation, was not totally unemployed during the time he collected benefits ( see, Matter of Firsching [Hudacs], 192 A.D.2d 1011).
We also find evidence in the record to support the Board's finding that claimant made willful false statements to obtain benefits. Although claimant maintains that he performed no duties for the corporation during the relevant period and resigned his vice-presidency, there is evidence in the record to support the Board's conclusion that claimant continued to serve as vice-president and take an active interest in the corporation. The Board was free to resolve credibility issues against claimant and, given the evidence indicating claimants awareness of his duty to disclose his corporate activities, it was within the Board's discretion to find that claimant made willful false statements for the purpose of obtaining benefits ( see, Matter of Berg [Hudacs], 200 A.D.2d 847).
Cardona, P. J., Mikoll, Yesawich Jr., Spain and Graffeo, JJ., concur.
Ordered that the decision is affirmed, without costs.