The opinion
Dissenting Opinion by
Woodside, J.:
I dissent in this case and in the Springer Unemployment Compensation Case. I agree with the majority that the bureau’s rules concerning the deductions allowed to determine “net earnings” are too restrictive, but I do not agree with the majority that all the deductions allowed by the board are proper. In the Springer case this Court approves the board’s allowance of “donations” as a deduction. In effect this is granting the claimant additional unemployment compensation to pay his donations. Such allowances do not fall within the purpose of unemployment compensation.
In the Vitolins case, the steel worker residing on a farm, is allowed deductions for payments of $1027 interest, $818 taxes, $268 insurance and $772 depreciation which, as I interpret the record, relate to the entire farm ineluding his own residence. Furthermore, *192 the claimant undoubtedly receives a substantial amount of food off the farm for himself and family which is apparently ignored in determining net income.
I would remand these cases to the board for consideration of the net income on some more realistic standards than the blind acceptance of deductions carried on the claimant’s income tax returns. It should be the burden of the claimant to establish before the compensation authorities the necessary items to establish his net income.