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CONCORDIA ASSOCIATION v. WARD

No. 88-0850, 88-1593 cons.

177 Ill. App.3d 438 (1988)

532 N.E.2d 411

CONCORDIA ASSOCIATION, Plaintiff-Appellant, v. SALLY A. WARD, Director, et al., Defendants-Appellees (Frank Piotter et al., Defendants).

Appellate Court of Illinois — First District (4th Division).

Opinion filed December 15, 1988.

Attorney(s) appearing for the Case

James L. Brendemuhl, of Boeger, Heerwagen, Lusthoff & Brendemuhl, P.C., of Riverside, for appellant.

Neil F. Hartigan, Attorney General, of Springfield (Robert Ruiz, Solicitor General, and Jerome J. Webb, Assistant Attorney General, of Chicago, of counsel), for appellees.

Order affirmed.

PRESIDING JUSTICE JIGANTI delivered the opinion of the court:

• 1 The plaintiff, Concordia Association, appeals from the circuit court's affirmance of a determination made by the defendant, the Illinois Department of Employment Security (Department), that Concordia is not exempt from paying employer's contributions under the Illinois Unemployment Insurance Act (Ill. Rev. Stat. 1987, ch. 48, par. 300 et seq.). Section 211.3(A)...

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