Gilbert v. Unemployment Compensation Board of Review

Opinion by

Judge Blatt,

Margaret S. Gilbert (claimant) is the president and treasurer of Gilbert Sportswear, Inc., a “contract sewing” company located in Reading. The claimant owns 90% of the capital stock of Gilbert Sportswear, the remaining 10% being owned by her daughter. During *408the summer of 1971 the business of Gilbert Sportswear came to a virtual standstill due to the completion and loss of certain contracts. The claimant thereupon filed a claim for unemployment compensation, but her claim was denied by the Bureau of Employment Security on the ground that she was an unemployed…