Masterson v. Board of Review

The opinion of the court was delivered by

KESTIN, J.A.D.

Petitioner appeals from the decision of the Board of Review which affirmed a decision of the Appeal Tribunal establishing the *564level of petitioner’s entitlement to unemployment benefits. We affirm.

Petitioner was a waitress whose income was comprised of an hourly wage paid by her employer and gratuities paid by her customers. The employer paid unemployment compensation taxes on the hourly wage but, because petitioner failed to report the amount of her gratuities to the employer in accordance with N.J.S.A. 43:21-19(o), no unemployment…