Upon her acquisition of claimant's bankrupt business, claimant's wife hired claimant as an estimator for the corporation. During the winter months claimant was taken off the payroll, at which time he and his wife went to Florida for three or four months. On his claim for benefits, claimant stated that these layoffs were due to lack of work and he testified that he went to Florida to look for work, which he never found. The evidence in the record also reveals that during these...
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