Legal Opinion

Cohen Furniture Co. v. Department of Employment Security

Appellate Court of Illinois

Decided October 1, 1999No. 3-98-0648PublishedCited by 21 opinions

1Opinion of the CourtJustice Homer

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.

FACTS

Cohen Furniture Company (Cohen) sells home furnishings, including carpeting. Cohen’s advertised price for carpet sometimes includes the cost of installation, but even when it does not, Cohen is willing…

Also in this document: Concurrence.

2Cases cited5 opinions

  1. City of Belvidere v. Illinois State Labor Relations BoardIllinois Supreme Court · 1998
  2. GRIFFITTS CONSTRUCTION CO., INC. v. Dept. of LaborIllinois Supreme Court · 1979
  3. Jones v. ILLINOIS DEPT. OF EMPLOYMENT SEC.Appellate Court of Illinois · 1995
  4. United Delivery Service, Ltd. v. DidricksonAppellate Court of Illinois · 1995
  5. Bennett v. Department of Employment SecurityAppellate Court of Illinois · 1988

3Cited by21 opinions

  1. Carpetland U.S.A., Inc. v. Illinois Department of Employment SecurityIllinois Supreme Court · 2002
  2. Thomas Costello v. BeavEx, IncorporatedCourt of Appeals for the Seventh Circuit · 2016
  3. AFM Messenger Service, Inc. v. Department of Employment SecurityAppellate Court of Illinois · 2000
  4. Timothy Johnson v. Diakon LogisticsCourt of Appeals for the Seventh Circuit · 2022
  5. Enesco Corp. v. DohertyAppellate Court of Illinois · 2000

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