MATTER OF KARPIEN


297 A.D.2d 855 (2002)

748 N.Y.S.2d 41

In the Matter of the Claim of DOROTHY J. KARPIEN, Appellant. COMMISSIONER OF LABOR, Respondent.

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

Decided September 12, 2002.


While collecting unemployment insurance benefits, claimant, a massage therapist, engaged in various activities to establish her own business, e.g., purchasing a massage chair and supplies, paying business-related laundry and telephone expenses and designing advertising flyers. During this period, she reported gross business income and business-related expenses on her income tax returns, while continuing to represent to the local unemployment insurance office that she was...

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