In re Rosen

Appeal from a decision of the Unemployment Insurance Appeal Board, filed May 16, 2003, which ruled that claimant was disqualified from receiving unemployment insurance benefits because she voluntarily left her employment without good cause.

Claimant was the secretary of a closely held corporation which operated a retail sporting goods business. She and her son were each 50% shareholders of the corporation and ran the business themselves. After claimant’s son left the business, claimant closed it and dissolved the corporation. Her application for unemployment insurance benefits was initially…