Unemployment Insurance Appeal Board v. Division of Unemployment Insurance

HOLLAND, Justice.

This proceeding originated with separate applications for unemployment benefits by two claimants, Georgette Schaefer (“Schaefer”) and Patricia Whittier (‘Whittier”). It involves a temporary cessation of employment due to financial unprofita-bility where the claimants are both not only employees, but also corporate officers of the business. It has led to different interpretations of the law by the appellee, the Department of Labor, Division of Unemployment Insurance (the “Department”) and the appellant, the Unemployment Insurance Appeal Board (the “Board”).

This matter presents…