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CARPETLAND v. DEPARTMENT OF EMPLOYMENT SEC.

No. 1-99-1983

746 N.E.2d 738 (2000)

319 Ill. App.3d 1068

253 Ill.Dec. 917

CARPETLAND U.S.A., INC., Plaintiff-Appellant, v. ILLINOIS DEPARTMENT OF EMPLOYMENT SECURITY and Lynn Quigley Doherty, Director of the Department of Employment Security, Defendants-Appellees.

Appellate Court of Illinois, First District, Fifth Division.

Rehearing Denied April 12, 2001.

Attorney(s) appearing for the Case

Sonnenschein, Nath & Rosenthal, Chicago (Richard L. Marcus, Ellen P. Zivitz, of counsel), for plaintiff-appellant.

James E. Ryan, Attorney General, Joel D. Bertocchi, Solicitor General, Chicago (Darryl B. Simko, Assistant Attorney General, of counsel), for defendants-appellees.

Justice ZWICK delivered the opinion of the court:

In this appeal, we must decide whether the administrative agency erred in determining that Carpetland U.S.A., Inc. ("Carpetland"), owed unemployment contributions under the Unemployment Insurance Act ("the Act") (820 ILCS 405/100 et seq. (West 1998)) for its installation contractors and measure services.

Carpetland sought administrative review of a decision by Lynn Quigley Doherty, Director of the Illinois...

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