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MIDLAND HOTEL CORP. v. DIRECTOR OF EMPLOYMENT

No. 1-94-2103.

668 N.E.2d 82 (1996)

282 Ill. App.3d 312

217 Ill.Dec. 897

MIDLAND HOTEL CORPORATION, Individually and on behalf of all persons similarly situated, Plaintiffs-Appellants, v. DIRECTOR OF EMPLOYMENT SECURITY, Lynn Q. Doherty, and Illinois Department of Employment Security, Defendants-Appellees.

Appellate Court of Illinois, First District, Third Division.

June 26, 1996.

Attorney(s) appearing for the Case

Barbara B. Hirsch, Chicago, for Plaintiffs-Appellants.

James E. Ryan, Attorney General, Barbara A. Preiner, Solicitor General (Brian F. Barov—Assistant Attorney General, of counsel), Chicago, for Defendants-Appellees.

Justice CERDA delivered the opinion of the court:

This case involves the determination and assessment of Illinois unemployment insurance taxes on the Midland Hotel. It is an appeal from a section 2-619 dismissal (735 ILCS 5/2-619 (West 1992)) of an amended class action complaint by plaintiff, Midland Hotel, for declaratory judgment, injunctive relief, accounting, and damages.

In its amended complaint, Midland Hotel claimed that defendants, the Director of...

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