Opinion
March 18, 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 was the sole owner of an ongoing business and that he was therefore not totally unemployed (see, Matter of Witham [Roberts], 134 A.D.2d 752; Matter of Muller [Levine], 50 A.D.2d 1005, lv denied 40 N.Y.2d 806). Claimant admitted that he was a "self-employed planning consultant" and that he operated from an office within his apartment. He was listed in the yellow pages under "Landscape Architects" and maintained a separate business telephone. He also kept a separate bank account and admitted that the business owned furniture and office equipment. In addition, his tax return for the relevant time period claimed business expenses. The mere fact that the business may not have been remunerative is not controlling (see, Matter of Carasso [Catherwood], 23 A.D.2d 935). Claimant's remaining contentions have been considered and rejected for lack of merit.
Weiss, P.J., Yesawich Jr., Mercure, Mahoney and Casey, JJ., concur. Ordered that the decision is affirmed, without costs.