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MATTER OF CLAIM OF THOMAS

58 A.D.3d 1099 (2009)

871 N.Y.S.2d 790

In the Matter of the Claim of CALVIN L. THOMAS, Appellant. COMMISSIONER OF LABOR, Respondent.

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

January 29, 2009.

Substantial evidence supports the Unemployment Insurance Appeal Board's determination that claimant, the sole principal of a subchapter S corporation that he had formed to further his employment as a computer programmer, was ineligible to receive unemployment insurance benefits on the basis that he was not totally unemployed (see Matter of DeAngelo [Commissioner of Labor], 54 A.D.3d 468, 468 [2008]). The law is settled that "a

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