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MATTER OF McHUGH

305 A.D.2d 923 (2003)

759 N.Y.S.2d 813

In the Matter of the Claim of LORI A. McHUGH, Appellant. COMMISSIONER OF LABOR, Respondent.

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

Decided May 22, 2003.

After claimant lost her employment under nondisqualifying circumstances, she applied for and received unemployment insurance benefits. During the benefit period, she was the president and sole shareholder of a subchapter S corporation and while she did not perform services for the corporation, she did profit from its existence by taking its business losses as deductions from her personal income tax returns. Claimant neglected to...

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