In re the Claim of Taylor

*893Appeal from a decision of the Unemployment Insurance Appeal Board, filed February 2, 2004, which ruled that claimant was eligible to receive unemployment insurance benefits.

We remitted this matter to the Unemployment Insurance Appeal Board so that its basis for determining that claimant was eligible to receive unemployment insurance benefits could be set forth (18 AD3d 1088 [2005]). In a decision filed September 1, 2005, the Board sustained the initial determination, holding claimant eligible to receive benefits and the matter is now before us on the sole issue of whether substantial evidence…