In re the Claim of Hocker

—Appeal from a decision of the Unemployment Insurance Appeal Board, filed May 14, 1999, which ruled that claimant was ineligible to receive unemployment insurance benefits because he was not totally unemployed.

At the time claimant filed an original claim for unemployment insurance benefits on December 3, 1998, he was the president and sole owner of a subchapter S corporation formed in December 1990 for the purpose of selling dirt fill for foundations and renting out its bucket loader. Claimant disclosed this information and testified that the corporation had been inactive for several months,…