Ross v. Cummins

The appellant, who is engaged in the business of selling and installing combination storm doors and windows, asks us to reverse the circuit court of Peoria County, which held him liable for Illinois unemployment compensation tax on certain of his alleged employees (called “estimators”). The court approved a finding of the Director of Labor and entered judgment against the appellant for $4758.64, including assessment, interest and penalties.

The decisive question is whether the estimators were in the employment of the appellant within the meaning of the Illinois Unemployment Compensation Act.…