Claimant was the sole officer and shareholder of a transmission repair business that he closed in September 2005. He thereafter filed a claim for unemployment insurance benefits effective September 24, 2005. During October 2005 and continuing through January 2006, claimant took measures to wind up the business, including selling the equipment as well as the building. During this time, he deposited the proceeds into the corporate checking account and made payments to vendors...
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