Illinois Appellate Court
Civil Court
Unemployment Insurance
IDES Board of Review properly found that Plaintiff, an equity sales representative who had become a principal in the company, was ineligible for unemployment benefits, because his compensation as a partner did not constitute wages as defined by Section 5009(E) of the Unemployment Insurance Act. Record contains much evidence of Plaintiff's partnership status, including partnership agreement he signed, compensation includes guaranteed payment derived from partnership profits, and monthly amount based on client base, and tax reporting. (DELORT and HARRIS, concurring.)