Kentucky Unemployment Insurance Commission v. Hamilton

I respectfully dissent. The sole issue in this case is the proper definition of “extended base period,” as defined in KRS 341.090(2). The majority relies almost exclusively on use of the word “the” to conclude that the four quarters used to calculate an extended base period are the four quarters immediately preceding the base period. I cannot agree that the interpretation of the statute should rest on that single phrase, particularly when the statute itself, when read in its entirety, evinces a clear and unambiguous intent.

The wording of KRS 341.090 itself reveals the legislature’s intent to…