After losing his job at a construction company, claimant applied for unemployment insurance benefits and received $5,366.25 from March 8, 2004 through July 25, 2004. In April 2004, claimant and his friend formed a general contracting company so that they could avoid future seasonal layoffs. Claimant engaged in various activities in the ensuing months in connection with the start up of the business. Due to such activities, the Unemployment Insurance Appeal Board ruled that...
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