Claimant was employed as an ironworker until he was laid off in August 1992. The Board found claimant ineligible to receive unemployment insurance benefits, assessed the penalty of 124 benefit days and charged claimant with a recoverable overpayment of $7,350. At the hearing, claimant testified that he and his wife executed a bond and mortgage in conjunction with the purchase of a commercial building that became the sole asset of Chadwick Development, Inc., a subchapter S...
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