Requests to admit facts and for genuineness of documentsBy Jessica A. BankNovember 2001Requests for Admissions of Fact and Genuineness of Documents are effective litigation tools for expediting and simplifying discovery, for compelling admission of incontrovertible facts, and for narrowing issues to be addressed at trial.
The Richman reportBy Bruce L. RichmanJune 2001Much too involved to give a detail explanation of the tax bill in this column, the following are areas to take notice for tax law changes that can affect your area of practice.
The Richman ReportBy Bruce L. RichmanMay 2001We have all heard about "substance over form," but when it comes to transferring IRA's, it is "form over substance."
The Richman reportBy Bruce L. RichmanJanuary 2001Beware! The transfer of a nonqualified stock option incident to a divorce may be taxable.
Smithberg v. The Illinois Municipal Retirement Fund et allBy William J. Scott, Jr.January 2001In an opinion filed August 10, 2000 the Illinois Supreme Court reached a familiar conclusion, this time with respect to death benefits payable by the Illinois Municipal Retirement Fund (IMRF).
Subchapter S corporation earnings: “income” for child support purposes?By Don C. HammerJune 2001If a child support payor receives income from a subchapter S corporation, the income shown on his tax return may be greater than the amount of cash that he actually receives from the corporation.
Substitution of judges as a matter of right under 735 ILCS 5/2-1001 (a)(2)By Belle Lind GordonMay 2001If timely filed, a motion for substitution of judge is absolute. The principle underlying the absolute right to a substitution of judge is that a party should not be compelled to plead his cause before a court who is prejudiced, whether actually or only by suspicion.
With no strings attachedBy Roza GossageMarch 2001Adoption is purely a creature of statute (750 ILCS 50/ et al). The court must comply with the statute, and is restricted by the language of the legislature as to what it can order with respect to adoption proceedings.