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MATTER OF LUONGO

276 A.D.2d 996 (2000)

714 N.Y.S.2d 599

In the Matter of the Claim of GINA S. LUONGO, Appellant. COMMISSIONER OF LABOR, Respondent.

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

Decided October 26, 2000.

Shortly after filing an original claim for unemployment insurance benefits in July 1998, claimant and two others consulted an attorney about incorporating a subchapter S corporation. A certificate of incorporation was filed on August 18, 1998, with claimant, a one-third shareholder, named as president. Thereafter, claimant and her partners decided to open a coffee house. Claimant initially invested $11,000, and while certifying for unemployment insurance benefits, she performed...

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