Opinion
July 2, 1998
Appeal from the Unemployment Insurance Appeal Board.
Claimant owns and operates a seasonal ice cream business that is open every year from April to October and closed during the off-season. Substantial evidence supports the finding of the Unemployment Insurance Appeal Board that claimant was ineligible to receive benefits during the off-season because he was not totally unemployed. During the relevant time period, claimant wrote eight checks in payment for business-related expenses, arranged for all business calls and mail to be forwarded to his residence, and claimed a business-related deduction on his Federal income tax return. That the business earned no revenue during the off-season is without consequence given that claimant stood to gain financially from the efforts he expended in continuing the business until it could be reopened the following April ( see, Matter of Valvano [Sweeney], 236 A.D.2d 729; Matter of Monro [Sweeney], 235 A.D.2d 885; Matter of Gonyo [Roberts], 124 A.D.2d 884).
Cardona, P. J., Mikoll, Crew III, White and Peters, JJ., concur.
Ordered that the decision is affirmed, without costs.