Insurance court dismissed claim that 1995 tax income should be considered for unemployment benefit negotiation.

The Insurance Court dismissed the applicant's request to include 1995 forestry income in the calculation of unemployment benefits negotiated from January 1, 1997. The applicant argued this income should be treated as employment income, but the court found it did not meet the statutory definition of employment income for such negotiations. Consequently, the Social Security Board's decision excluding this income was upheld as legally correct.