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Some of the facts have been stipulated and are so found.
The stipulation of facts and the accompanying exhibits are
incorporated herein by this reference. Petitioner resided in Mt.
Rainier, Maryland, at the time the petition in this case was
filed.
FINDINGS OF FACT
Petitioner timely filed his 1998 tax return with the
Internal Revenue Service upon which he reported wages of $31,157.
In August of 1998, petitioner was employed by Washington
Metropolitan Area Transit Authority (Metro), in the District of
Columbia. As a result of an incident at Metro, petitioner was
suspended pending investigation. After concluding its
investigation of the circumstances surrounding the incident,
Metro terminated petitioner’s employment. Petitioner then filed
an unemployment compensation claim with the Greenbelt, Maryland,
Unemployment Office. Petitioner was informed that he would be
denied his unemployment benefits if, after an investigation, it
was determined that he was involved in work-related misconduct at
the time of his discharge. After the initial investigation the
District of Columbia, Department of Employment Services (DCDES)1
determined that petitioner was not involved in any work-related
1Although petitioner filed for unemployment in Maryland, his
unemployment compensation was paid pursuant to an interstate
claim. An interstate claim is a claim filed by an individual who
lives in another State, but worked in the District of Columbia.
The DCDES then processes and makes payments on the claim.
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