In February 2004, claimant formed a closely held corporation for the purpose of operating a bed and breakfast which offered various recreational activities, including skydiving. The day-to-day operations of the business were performed by claimant's husband, a professional skydiver. Although claimant was involved in the start up of the business, her main occupation was as a sales representative in the medical field. When she lost that job, she filed a claim for unemployment...
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