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DUCKS UNLIMITED, INC. v. GRABIEC

No. 54879.

133 Ill. App.2d 134 (1971)

272 N.E.2d 657

DUCKS UNLIMITED, INC., Plaintiff-Appellant, v. BARNEY J. GRABIEC, Director of Labor, Defendant-Appellee.

Appellate Court of Illinois — First District.

May 17, 1971.

Attorney(s) appearing for the Case

Ross, Hardies, O'Keefe, Babcock, McDugald & Parsons, of Chicago, (Frederic O. Floberg and James F. Hakes, of counsel,) for appellant.

William J. Scott, Attorney General, of Chicago, (Francis T. Crowe and Samuel E. Hirsch, Assistant Attorneys General, of counsel,) for appellee.

Reversed and remanded.

Mr. JUSTICE GOLDBERG delivered the opinion of the court:

On February 13, 1968, plaintiff, Ducks Unlimited, Inc., ("Ducks") filed with the State of Illinois, Division of Unemployment Compensation claims for refund of unemployment tax and contributions paid for the third and fourth quarters of 1965, all of 1966 and the first and second quarters of 1967. Ducks contended that it was exempt from payment under par. 221 of the Illinois Unemployment...

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