Opinion by
This appeal arises from a decision of the Unemployment Compensation Board of Review (Board) affirming the decision of the referee, which found claimant ineligible for benefits under Section 402(e) of the Unemployment Compensation Law, Act of December 5, 1936, Second Ex. Sess., P.L. (1937) 2897, as amended, 43 P.S. §802(e).
Claimant raises two issues on appeal for our consideration. First, whether or not there is substantial evidence to support the findings of the Board; second, whether claimant’s conduct (verbally abusing his supervisor) is “willful misconduct” as a matter of law.
Claimant argues that the findings of fact of the Board and referee are not supported by substantial evidence. The basis of this argument is that the testimony as to the alleged statement by claimant is hearsay. While this is true, claimant neglects the fact that he himself corroborated the hearsay statements.1
Claimant further argues that his conduct does not constitute “willful misconduct” as a matter of law. Surely there is no argument that calling a supervisor a liar would qualify as an abrasive, vulgar, or offensive remark. While this Court has stated certain abrasive, vulgar and offensive remarks are not “willful misconduct” this has generally only, been where the remark is justifiably provoked and it is de minimis. Unemployment Compensation Board of Review v. Boff, 24 Pa. Commonwealth Ct. 571, 357 A.2d 694 (1976); Horace W. Longacre, Inc. v. Unemployment Compensation Board of Review, 12 Pa. Commonwealth Ct. 176, 316 A.2d 110 (1974). There is no testimony in the record as to provocation immediately prior to the claimant’s abrasive statement nor can we conclude that his calling his supervisor a liar is de minimis.
Accordingly, we will enter the following
Order
Now, June 29, 1977, the decision of the Unemployment Compensation Board of Eeview dated February 23, 1976, is affirmed and the appeal by the claimant, Anthony Costa, is dismissed.
1.
In response to a question concerning whether or not claimant was present when his conduct was discussed and also whether the union was present (a certain Mr. Scott was the union representative), claimant stated:
Mr. Scott, yes. He said the only time he disagreed with me was when he thought I called her [the Supervisor] a liar. . . .
2.
Claimant did not object to the testimony offered by the employer’s representative.
3.
See this Court's decision in Walker v. Unemployment Compensation Board of Review, 27 Pa. Commonwealth Ct. 522, 367 A.2d 366 (1976).