GILLETTE, Judge.
Petitioners, husband and wife, are the sole owners and employes of two corporations which provide income tax preparation services. They applied for and received unemployment benefits for the periods of July 4, 1976, through October 16, 1976, October 24, 1976, through January 8, 1977, and May 14, 1977, through June 25, 1977. A subsequent administrator's decision determined that petitioners were not unemployed or available for work during the periods...
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