Second District limits municipal authority to Recoup Lost Sales Tax RevenueBy Peter FriedmanLocal Government Law, September 2006In a little-noticed opinion, the Second District significantly restrained municipal authority to recoup sales tax revenue lost to other municipalities able to offer more favorable tax rates for retailers (through tax rebate agreements and/or lower sales tax rates).
Section 19(n) interest for medical expenses awards affirmedBy Carol A. CesarettiWorkers’ Compensation Law, March 2006In Vulcan Materials Company v. Industrial Commission, 2005 WL 3489567 (Ill.App. 1 Dist., Dec. 21, 2005), the Illinois Appellate Court affirmed a Commission decision declaring medical expense awards to be “compensation” under the Act and subject to interest pursuant to Section 19(n).
Selected developments in income, estate, gift & generation-skipping transfer taxBy David A. BerekTrusts and Estates, December 2006Consistent with the holding in O’Neill, the Second Circuit affirmed the Tax Court in Rudkin v. United States, 124 TC No. 19 (June 27, 2005) that investment advisory fees paid by a trust are deductible only to the extent those fees exceed 2 percent of the trusts adjusted gross income.
Selling food in the European UnionBy Lynne R. OstfeldAgricultural Law, August 2006The following article is a summary of a project to provide advice to Illinois farmers wishing to engage in value added work by selling a ready to eat meal in the European Union.
Selling food in the European UnionBy Lynne R. OstfeldInternational and Immigration Law, July 2006A summary of a project to provide advice to Illinois farmers wishing to engage in value added work by selling a ready-to-eat meal in the European Union.
Senate Bill 475—Cause for concern or self-generated crisis?By Laninya A. CasonTort Law, July 2006On August 25, 2005, at St. Anthony’s Hospital in Alton, Illinois, Governor Rod Blagojevich signed into law, Senate Bill 475 (SB475) which, among other things, effectively places statutory limitations (caps) on noneconomic damages (e.g., pain and suffering) for plaintiffs who file lawsuits against physicians and hospitals.
Senate Bill 475—Cause for concern or self-generated crisis?By Laninya A. CasonWomen and the Law, January 2006On August 25, 2005, at St. Anthony’s Hospital in Alton, Illinois, Governor Rod Blagojevich signed into law Senate Bill 475 which, among other things, effectively places statutory limitations (caps) on noneconomic damages (e.g. pain and suffering) for plaintiffs who file lawsuits against physicians and hospitals.
Series LLCsBy Ethel SpyratosBusiness and Securities Law, April 2006If asset protection is important for your clients’ business, series LLCs may be an entity organization option to consider.
The Series LLC—a brief updateBy Frank M. GrenardCorporate Law Departments, April 2006In July of 2005, Illinois became the fourth state to allow the formation of a unique limited liability company, one whose usefulness is still unresolved.
Seventeenth Judicial Circuit hosts Elder Abuse SymposiumBy Sherri RudyElder Law, February 2006Those of you who regularly follow this newsletter may recall that one of my goals as last year’s chairman of the section was to present a CLE on Elder Abuse and Financial Exploitation featuring Deputy District Attorney Paul Greenwood from San Diego County, California as the keynote speaker.
Seventh Circuit speaks on Abstention DoctrineBy Stephen E. Balogh & Adam M. FlemingFederal Civil Practice, September 2006Recently, in Tyrer v. City of South Beloit, the U.S. Court of Appeals for the Seventh Circuit provided further guidance on the federal abstention doctrine.
Seventh Circuit upholds citizenship revocation of former NaziBy Jacob A. RamerInternational and Immigration Law, May 2006In United States v. Kumpf, the Seventh Circuit affirmed the district court’s decision granting summary judgment in favor of the government, where the government had sought to revoke citizenship conferred in 1964 to a former member of the German SS Waffen.
Someone you should know: Lori G. LevinBy Andrea M. WitcherGovernment Lawyers, April 2006Lori G. Levin is unquestionably someone you should know. Her tenacity and curiosity have led to a very successful career in government.
Special Education Hearing Officer: A “hybrid” federal/state Administrative Law JudgeBy Hon. Ann Breen-GrecoAdministrative Law, October 2006The role of a Special Education Hearing Officer/ALJ is unique: a “hybrid” ALJ—one who is part of a “national corps” of Special Education HO/ALJs, working under a federal statute, whose decisions are reviewed in federal court, and who is paid by federal funds but who works for a state board of education which administers the program.
Special needs of girls and women in prison: What can we do?By Sharon L. EisemanWomen and the Law, October 2006During its 2005-06 term, the Women and the Law Committee welcomed special guest speaker Lori Levin, Executive Director of the Illinois Criminal Justice Information Authority, to one of our meetings.
Spoliation of evidence and its impact on family lawBy Paulette GrayFamily Law, April 2006Why would a family law practitioner care about spoliation of evidence? Do we even know what spoliation of evidence means?
Standards & certification sectionBy Megan Kawa & Samia ZayedAlternative Dispute Resolution, March 2006Electronic mail has been ruled as an acceptable means for initiating arbitration by England's Commercial Court.
State of information sharing in IllinoisBy David ClarkLegal Technology, Standing Committee on, May 2006An important meeting was held recently that addressed electronic filing in Illinois. Invitations were extended by the Administrative Office of Illinois Courts (AOIC) to a select group of Circuit Court Clerks at the inaugural meeting of the Electronic Filing Committee.
State tax advisoryState and Local Taxation, August 2006Using a drop shipper can be quite taxing according to the Tennessee Appellate Court which recently upheld an assessment of uncollected sales use tax from a non-Tennessee business (ARCO) that utilized Tennessee manufacturers to manufacture and ship products to Tennessee customers. The products were single story metal buildings.