> Am I missing something?

Looked  at  it  and  I  think  you've  found  a  bug  -- put it in the
Lighthouse tracker.

   (260/7).ceil() == 38

The  algo  is  way  too  simplistic, though not alone in webland. This
well-circulated "expert guide" is also wrong. :P

    http://javascript.about.com/library/blweekyear.htm

-- S.

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