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BAILEY AND ASSOC., INC. v. ILL. DEPT. OF EMP. SECURITY

No. 4-94-0712.

683 N.E.2d 1204 (1997)

289 Ill. App.3d 310

225 Ill.Dec. 541

BAILEY AND ASSOCIATES, INC., Plaintiff-Appellee and Cross-Appellant, v. ILLINOIS DEPARTMENT OF EMPLOYMENT SECURITY and Loleta Didrickson, in her capacity as Director of Employment Security, Defendants-Appellants and Cross-Appellees.

Appellate Court of Illinois, Fourth District.

Decided June 16, 1997.

Attorney(s) appearing for the Case

James E. Ryan, Attorney General, Barbara A. Preiner, Solicitor General, Daniel N. Malato, Asst. Attorney General (argued), Chicago, for Ill. Dept. of Employment, Ill. Dept. Employment Sec, Loleta Didrickson.

Robert E. Easton (argued), Thomas H. Morsch, Sidley & Austin, Chicago, Michael B. White, Corporate Counsel, Bailey and Associates, Inc., Litchfield, for Bailey & Associates, Inc.

Justice KNECHT delivered the opinion of the court:

This appeal involves a dispute between the plaintiff, Bailey and Associates, Inc. (Bailey), and the defendants, Illinois Department of Employment Security (Department) and Loleta A. Didrickson, its previous Director. At issue in this case are the Director's determinations under the Unemployment Insurance Act (Act) (see Ill.Rev.Stat.1991, ch. 48, par. 300 et seq.), holding Bailey had to pay contributions under...

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