Supreme Court settles dispute between appellate districtsBy Gary R. GehlbachReal Estate Law, February 2008As reported in my Editor’s note in the February 2007 issue (Vo. 52, No. 6), the issue of whether a real estate tax proration merges with the deed has depended on the appellate district.
Supreme Court summariesBy Gina MatthiesenBusiness Advice and Financial Planning, December 2008A.J. Carlson, Inc. (Carlson), a metalworking corporation, had construction contracts with three governmental entities, which required Carlson to obtain performance bonds.
The surface transportation rides to the rescueBy David M. WilliamsMineral Law, June 2008Oil producers in the Illinois Basin oftentimes do not have ready access to a pipeline to transport their produced crude oil.
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“Tactical gamesmanship” and trial practice: Can it be good advocacy?By Patrick M. KinnallyCivil Practice and Procedure, April 2008Playing by the rules applies to each party regardless of whether they are on opposite sides of the aisle. If it becomes otherwise, the keystone of those rules will be undermined, thereby making the trial process an also-ran and other than what all litigants, or their counsel, expect.
Taking a leap of faithBy Joe GiamancoGeneral Practice, Solo, and Small Firm, September 2008Ask any solo or founding partner of a new firm what convinced them to take the leap of faith and leave the safety and security of their former employer for the “what if” opportunity of opening a new practice and you are bound to get a wide variety of responses.
Tax increment financing in ChicagoBy Leslie HairstonLocal Government Law, July 2008In the firsthand experiences of the author, there appear to be several ways in which the City of Chicago, in its practical utilization of TIF, is failing to adhere to this fundamental purpose for the program and actually may be undermining potential economic development in Chicago’s poorest neighborhoods.
Tax law changes pursuant to the Housing Assistance Tax Act of 2008By Emily R. VivianReal Estate Law, October 2008On July 30, 2008, President Bush signed the Housing Assistance Tax Act of 2008 (the “Housing Act”) which provides several important tax law changes, including, in part, a temporary tax credit for first-time homebuyers, a new property tax deduction for people who do not itemize, and a new restriction on the ability of homeowners to exclude from their income the capital gain on the sale of their principal residence.
Tax tips for estate plannersBy Julie HendricksTrusts and Estates, April 2008At the helm of another tax season lie opportunities for calmer seas. The following are some areas in which estate planners may find some navigation tips.
Tax trendsBy David EldridgeState and Local Taxation, December 2008A compilation of information about certain major bills and other matters considered during 2008 through Veto Session that may be of interest to ISBA State and Local Tax Section members.
Tax-exemption and charity care updateBy Carolyn V. MetnickHealth Care Law, March 2008Many stories out of Illinois topped the national headlines as several tax-exempt hospitals in central Illinois saw their property tax-exemption challenged and in some cases, revoked or denied.
Tedrick v. Community Resource Center Inc. & the theory of transferred negligence in medical negligence actionsBy John J. DriscollCivil Practice and Procedure, January 2008In Tedrick v. Community Resource Center Inc., et al., the Fifth District Appellate Court recognized a legal duty in a medical negligence action based upon the theories of voluntary undertaking and transferred negligence where Plaintiff-decedent was killed by her mentally ill husband while he was under the psychiatric care of Defendant health care providers.
Ten strategies for attorneys facing the challenges of diversityBy Alice M. Noble-AllgireRacial and Ethnic Minorities and the Law, June 2008While there is an increasing desire for diversity in the legal profession, diversity brings with it some special challenges for attorneys who transcend the traditional attorney mold.
Ten strategies for attorneys facing the challenges of diversityBy Alice M. Noble-AllgireDiversity Leadership Council, June 2008While there is an increasing desire for diversity in the legal profession, diversity brings with it some special challenges for attorneys who transcend the traditional attorney mold.
Textualism as a touchstone for privately-focused treaty interpretationBy Christopher R. MinelliInternational and Immigration Law, February 2008Curtis J. Mahoney argues in his student note, Treaties as Contracts: Textualism, Contract Theory, and the Interpretation of Treaties, that courts should apply interpretive techniques to treaties similar to relational contracts because of historical and normative reasons.
The threat is real—The fight for limited liability in IllinoisBy Derek P. UsmanBusiness and Securities Law, April 2008The statutory provisions providing limited liability to shareholders of Illinois business entities were undermined recently when the Illinois Supreme Court endorsed “direct participation” as a viable theory of tort liability under Illinois law
Time-out for TaltyBy Robert IversonTrusts and Estates, February 2008In Talty v. Talty, decided in October of 2007, the Third District Appellate Court delivered a forceful message to self-interested fiduciaries.
Timeline of recent events in Darfur region of SudanBy Cindy G. BuysInternational and Immigration Law, July 2008The International and Immigration Law Section Council, the Human Rights Section Council, the Decalogue Society of Lawyers, and the John Marshall Law School organized a meeting on May 1st at The John Marshall Law School concerning “The Crisis in Darfur.”
Tips on what to do if your purse is stolenBy Letitia Spunar-SheatsWomen and the Law, June 2008Approximately eight months ago I had my purse stolen out of my shopping cart in a department store. I thought my purse was safe, because I had it covered up with my coat. Boy, was I wrong.
To admonish or not to admonish… That is the questionBy Hon. Bradley T. PaisleyBench and Bar, December 2008There is a split in authority over whether trial courts must admonish defendants regarding immigration consequences that may result from a criminal conviction.