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COHEN FURNITURE v. DEPT. OF EMP. SEC.

No. 3-98-0648.

718 N.E.2d 1058 (1999)

307 Ill. App.3d 978

241 Ill.Dec. 204

COHEN FURNITURE COMPANY, Plaintiff-Appellee, v. STATE of Illinois DEPARTMENT OF EMPLOYMENT SECURITY & Lynn Quigley Doherty, Director of Employment Security, Defendants-Appellants.

Appellate Court of Illinois, Third District.

October 1, 1999.

Attorney(s) appearing for the Case

James Ryan, Attorney General, Darryl B. Simko, Assistant Attorney General (argued), Chicago, for Lynn Quigley Doherty and State of Illinois Dept. of Employment Security.

David J. Dubicki, Beth Wellenraiter (argued), Kavanagh, Scully, Sudow, White & Frederick, P.C., Peoria, for Cohen Furniture Company.

Justice HOMER delivered the opinion of the court:

In this appeal we must determine whether the trial court erred in reversing the decision of the Department of Employment Security by finding that Cohen Furniture Company did not owe any contributions under the Unemployment Insurance Act (820 ILCS 405/100 et seq. (West 1996)), for its carpet installers because the installers were independent contractors. After our careful review, we reverse.

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