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MATTER OF PREFERRED COMPUTER TRADING CORP.

173 A.D.2d 1031 (1991)

In the Matter of Preferred Computer Trading Corporation, Appellant. Thomas F. Hartnett, as Commissioner of Labor, Respondent

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

May 16, 1991

The record fails to contain any convincing proof that the money received by Robert Freund, the sole shareholder of Preferred Computer Trading Corporation, was a loan. Instead the evidence indicates, as the Unemployment Insurance Appeal Board found, that the money constituted remuneration for services Freund rendered (see, Labor Law § 517). For example, Freund testified that he "sleep[s], eat[s] and drink[s] the business...

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