| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| penalties |
knowingly |
|
|
Summary:
The claimant, who was the sole proprietor of the woodlands, did not declare the gains he realized from the sale of the wood that he himself delivered to the buyer. The cheque was made out to his son, and he stated that he had not received any profit from the sale of the wood. The BOR found that this arrangement in no way altered the nature of the situation, and was simply a roundabout way of not declaring income. A straight case of assessment of fact, and both the Umpire and the FCA refused to intervene.
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| week of unemployment |
farming |
self-employed |
|
Summary:
The claimant, who was the sole proprietor of the woodlands from which the wood that was sold came, alleged that he was unable to cut wood because of a partial disability, and was assisted by his uncle and his son. Also alleged that he had given the wood to his son and did not receive any profit from it. The BOR found that the claimant participated in the operations to the best of his capacities and had to be regarded as a self-employed person, and that the gains he realized had value as earnings and should have been declared. A straight case of assessment of fact, and both the Umpire and the FCA refused to intervene.
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
farming |
definition |
|
Summary:
The claimant, who was the sole proprietor of the woodlands from which the wood that was sold came, alleged that he was unable to cut wood because of a partial disability, and was assisted by his uncle and his son. Also alleged that he had given the wood to his son and did not receive any profit from it. The BOR found that the claimant participated in the operations to the best of his capacities and had to be regarded as a self-employed person, and that the gains he realized had value as earnings and should have been declared. A straight case of assessment of fact, and both the Umpire and the FCA refused to intervene.
