In re the Claim of Valvano

—Appeal from a decision of the Unemployment Insurance Appeal Board, filed November 30, 1995, which, inter alia, ruled that claimant was ineligible to receive unemployment insurance benefits because he was not totally unemployed.

Claimant testified that he was the president and sole shareholder of an ongoing tax preparation business during the time that he was collecting unemployment insurance benefits. Although the time period in question occurred during the business’s off season, claimant maintained an office which was open for business three days per week. Claimant did not receive a pay…