dissenting.
It is the position of the Commissioner of Labor that he would like to have it both ways, i.e., to treat the payments as earnings for the purpose of disqualifying the claimant for benefits *466immediately after leaving employment and as nonearnings to disqualify him from future benefits. The majority, holding that indeed “consistency is the hobgoblin of small minds,” agrees with the commissioner. I do not. Catch-22 has arisen, and the result can only be described as ludicrous.
Boslaugh and Shanahan, JJ., join in this dissent.