Churchill Downs, Inc. v. Kentucky Unemployment Insurance Commission

CULLEN, Commissioner.

This appeal presents the question of whether certain licensed pari-mutuel employees of appellant Churchill Downs become involuntarily unemployed at the conclusion of each of the two annual race meetings conducted by appellant, so as to qualify for unemployment compensation payable from appellant’s reserve account. The trial court adjudged that the employees are entitled to receive unemployment compensation payments from appellant’s reserve account. Appellant contends *348that the employees do not become unemployed in the circumstances, but even if they do, appellant’s reserve…