Justice SCOTT delivered the opinion of the court:
Defendants, the Illinois Department of Employment Security ("IDES") and Sally A. Ward, Director of Employment Security ("Director") appeal from a circuit court decision reversing a determination made by the Director that plaintiff, Jack Bradley, Inc. ("Bradley") owes IDES $13,898.16 plus interest in unpaid unemployment contributions.
Bradley, located in Chillicothe, Illinois, is engaged in the business of advertising...
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