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E & E TRUCK LINE v. DEPARTMENT OF EMP. SEC.

No. 4-93-0315.

634 N.E.2d 1191 (1994)

262 Ill. App.3d 547

199 Ill.Dec. 837

E & E TRUCK LINE, INC., Account Number 0646433, Plaintiff-Appellee, v. DEPARTMENT OF EMPLOYMENT SECURITY, Defendant-Appellant.

Appellate Court of Illinois, Fourth District.

Decided May 25, 1994.

Attorney(s) appearing for the Case

Roland W. Burris, Atty. Gen., Chicago, Rosalyn B. Kaplan, Sol. Gen., Daniel N. Malato (argued), Asst. Atty. Gen., for appellant.

A. James Shafter (argued), James E. Peckert, Catherine L. Mannweiler, Kehart, Shafter, Hughes & Webber, P.C., Decatur, for appellee.

Nancy E. Joerg, Gregory H. Andrews, Wessels & Pautsch, P.C., St. Charles, amicus curiae, for appellee.

Presiding Justice McCULLOUGH delivered the opinion of the court:

The Illinois Department of Employment Security (Department) conducted an audit of E & E Truck Line, Inc. (E & E), and found E & E liable for unpaid unemployment contributions. The Department concluded certain owner/operator truck drivers (drivers), as well as mechanics and an autobody repairman (nondrivers), were employees of E & E rather than independent contractors, thereby making them...

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