In re the Claim of Kaufman

Weiss, J. P.

Appeal from a decision of the Unemployment Insurance Appeal Board, filed September 4, 1990, which, upon reconsideration, adhered to its prior decision *883ruling that claimant was ineligible to receive unemployment insurance benefits because he was not totally unemployed.

Following claimant’s discharge from employment on June 9, 1989, he reactivated a corporation in which he was the sole shareholder and which he had originally formed in 1980. From 1980 to 1986 claimant had operated the corporation’s business of consultant and advisor to executives and corporations. Claimant also taught…