While there may be distinctions between this case and another case previously decided by the Unemployment Insurance Appeal Board (see, Matter of Sivilli, Unemployment Insurance Appeal Board Decision No. 403,033 [Mar. 26, 1991]), there is at least the existence of sufficient similar facts so as to require an explanation by the Board of why it reached different conclusions with respect to claimant herein and the claimant in the prior case, both officers and stockholders...
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