MATTER OF HOFFMAN


169 A.D.2d 862 (1991)

In the Matter of the Claim of Robert Hoffman, Appellant. Thomas F. Hartnett, as Commissioner of Labor, Respondent

Appellate Division of the Supreme Court of the State of New York, Third Department.

January 3, 1991


Claimant used his employer's State sales tax exemption certificate without permission to purchase a refrigerator for his own personal use. Although claimant eventually paid the sales tax due when the employer found out what he had done, claimant admitted that he knew he was not allowed to use the certificate for his own use. Under the circumstances, the determination disqualifying claimant from receiving unemployment insurance benefits due to his misconduct is supported by...

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