Opinion
September 24, 1992
Appeal from the Unemployment Insurance Appeal Board.
The Unemployment Insurance Appeal Board determined that, during the period that claimant was collecting unemployment insurance benefits, she was the sole officer and stockholder of a corporation organized by her husband to import merchandise and sell it at wholesale in the United States. The business operated out of claimant's house and used her home telephone number. Claimant testified that she put up the money to start the corporation, signed all the checks and maintained all of the corporation's bookkeeping records. The fact that claimant was not paid for her services is not controlling (see, Matter of St. Germain [Ross], 78 A.D.2d 565). In addition, although claimant testified that the corporation ceased operating in December 1988, documentary evidence in the record indicates that the corporation did not dissolve until December 1989. Under the circumstances, the decision that claimant was not totally unemployed is supported by substantial evidence (see, Matter of Gonyo [Roberts], 124 A.D.2d 884; Matter of St. Germain [Ross], supra). Finally, when claimant filed for benefits, she never disclosed her connection with the business and she specifically indicated on her claim form that she was not involved in any business involving a relative. These findings support the further conclusion of willful misrepresentation (see, Matter of O'Leary [Roberts], 93 A.D.2d 915; Matter of Muller [Levine], 50 A.D.2d 1005, lv denied 40 N.Y.2d 806).
Weiss, P.J., Mikoll, Yesawich Jr., Mercure and Crew III, JJ., concur. Ordered that the decision is affirmed, without costs.