Department of Employment Security v. Estate of Tunnell

Petitioner, Department of Employment Security, appeals from a judgment of the circuit court of Madison County (probate division) denying its claim against respondent, estate of Lena Tunnell, for unpaid unemployment contributions. In this cause, petitioner asserts that the circuit court erred in refusing to admit its documentary exhibits into evidence. We reverse and remand.

Petitioner issued seven determinations and assessments (D & A’s) against decedent, Lena Tunnell, before her death, for unpaid unemployment contributions. These D & A’s and demand for payment were sent to decedent by…