Substantial evidence supports the decision of the Unemployment Insurance Appeal Board that claimant was not totally unemployed during the time he was receiving unemployment insurance benefits. During the relevant period, claimant, a professional industrial pipe fitter, performed services similar to his regular employment for his mother-in-law, who was remodeling her home. In addition to providing plumbing services such as installing a boiler system, pipes and faucets, claimant assisted the contractors formally hired by his mother-in-law, picked up supplies necessary for the renovation on a regular basis and signed for numerous supply invoices. Although claimant received no compensation for these services, he stated that he performed them as a favor for his mother-in-law, who had helped out his family in the past. We find a rational basis for the Board's conclusion that claimant was providing some of the same type of services that he normally provided for wages ( see, Matter of Valvo [Ross], 57 N.Y.2d 116, 126-127) and we reject his argument that his activities cannot be described as employment simply because his mother-in-law, who concededly employed other contractors, did not own a formal "business".
Finally, given the factual circumstances, there is substantial evidence to support the conclusion that willful false statements were made by claimant to obtain benefits and that the benefits were recoverable ( see, Matter of De Maria [Sweeney], 232 A.D.2d 670, 670-671).
Cardona, P. J., Peters, Spain, Carpinello and Graffeo, JJ., concur.
Ordered that the decision is affirmed, without costs.