In October’s Illinois Bar Journal, Derek M. Johnson discusses the challenges a decedent’s estate may face if it owes federal income taxes, which may take priority over other claims and expenses, especially when the estate is insolvent. Understanding how and when to pay an estate’s taxes in relation to its other obligations is critical, Johnson advises. In his article, “Debts, Secret Tax Liens, and Other Estate Traps,” Johnson considers options and preventive measures when determining whether taxes are owed by decedents and their estates in probate.

While attorneys and law firms need to be focused on, and aware of, cybersecurity, they often must turn to specialists to ensure their devices, storage, and communication tools are adequately locked down.

Read the Illinois Bar Journal’s October 2018 cover story to learn how tech-savvy Illinois attorneys are setting up their devices, servers, cloud storage services, email, and other client communication tools to ensure they’re cyber-secure and safe from hackers. Several technology experts also provide lots of recommendations and advice.

A boy was injured in November 2008 after joy riding on top of an apartment elevator in Chicago. His mother sued for negligence on his behalf and also sought to recover medical expenses resulting from the injury. In September’s Illinois Bar Journal, Cook County Circuit Court Judge Janet Adams Brosnahan examines the case, which made it all the way to the Illinois Supreme Court, and explores the recovery of a minor’s injuries and the Illinois Health Care Services Lien Act. For example, does a health care services lien attach to a minor’s recovery in a personal injury action? Before the Illinois Supreme Court issued its opinion in the elevator case, the direction from the lower courts was anything but straightforward. 

There are few things litigators and judges dread more than a protracted discovery dispute. Given the angst discovery misconduct provokes, siccing the Illinois Supreme Court Rules on a culprit is understandable. But a measured response may be more prudent. Penalizing bad behavior with a default judgment is rarely necessary, even as a response to perjury or defiance of court orders. 

In September’s Illinois Bar Journal, appellate litigator Christopher Keleher examines discovery sanctions available for plaintiffs and defendants under Illinois Supreme Court Rule 219(c). There are good reasons the courts use default judgments against defendants and dismissals with prejudice against plaintiffs sparingly.