In re the Claim of Kupferman

Appeal from a decision of the Unemployment Insurance Appeal Board, filed March 25, 1975, which adopted and affirmed the decision of a referee sustaining the initial determination of the Industrial Commissioner disqualifying claimant from receiving benefits because he voluntarily left his employment on December 28, 1974 and because he was not available for employment effective December 30, 1974. The claimant was the major stockholder and president of a corporation conducting a retail sales business. The record establishes that although the business was earning a profit, he elected to liquidate…