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UNITED DELIV. SERV., LTD. v. DIDRICKSON

No. 1-94-2613.

659 N.E.2d 82 (1995)

276 Ill.App.3d 584

213 Ill.Dec. 452

UNITED DELIVERY SERVICE, LTD., Plaintiff-Appellee and Cross-Appellant, v. Loleta A. DIDRICKSON, as Director of the Department of Employment Security, Defendant-Appellant and Cross-Appellee.

Appellate Court of Illinois, First District, Second Division.

December 12, 1995.

Attorney(s) appearing for the Case

Ward and Metti, P.C., Chicago (David A. Ward, of counsel), for plaintiff.

James E. Ryan, Attorney General, State of Illinois, Barbara A. Preiner, Solicitor General, Chicago (Brian F. Barov, of counsel), for defendant.

Justice DiVITO delivered the opinion of the court:

Following administrative proceedings, defendant Loleta A. Didrickson, Director of the Illinois Department of Employment Security (the Director), found that United Delivery Service, Ltd. (UDS), which operates a package delivery service, owed unemployment insurance contributions for wages paid to its delivery drivers pursuant to the Unemployment Insurance Act (Ill.Rev.Stat.1989, ch. 48, par. 300 et seq. (now...

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