"The taxpayers in Cain v. Hamer were classic snowbirds," write Steven B. Siebers and Emily Schuering Jones in the latest ISBA Trusts and Estates newsletter. "Residents of Illinois since 1964, they built a second home in Florida in 1990. Within several years, they began spending a portion of each year in Florida. Every October through May, they enjoyed Florida’s warmer climes. They returned to Illinois once during the holidays, before again fleeing the Midwest winters." And in 1996 they quit paying Illinois taxes, regarding themselves as Floridians and not Illinoisans.Ultimately, they sued for a declaratory judgment that they were right about that. And they won. Cain v. Hamer, which Siebers and Jones call "a surprisingly taxpayer-friendly decision," gives clients and their counsel "a judicial road map for an Illinois snowbird." Read their summary of Cain and the 10 lessons they draw from it.

The ISBA Young Lawyers Division will host its Soiree fundraiser on Friday, April 26 at the Hard Rock Hotel Chicago. Details are below:When: Friday, April 26, 2013, 7:00 – 10:00 p.m.Where: Hard Rock Hotel Chicago, 230 N. Michigan Avenue, Chicago (map and directions)What: Open Bar, Hors d’oeuvres, Dancing, and Raffle for great prizes, Cocktail/Semi-formal Attire PreferredCost: $75 per ticket. Deadlines: All advertisements must be purchased in by Monday, 4:30 pm April 12, 2013. Tickets must be purchased by April 22Purchase tickets, advertising or become a sponsor at www.isba.org/sections/yld/soireeSpace is limited so register early! Parking will be available at a discounted rate.For more information, contact Janet Sosin at 312-726-8775 or email jsosin@isba.orgThe YLD Children's Assistance Fund is a special fund of the Illinois Bar Foundation, a 501(c)(3) charitable entity.

2013 CANDIDATES REPORT                PETITIONS FILED BY THE REQUIRED DATE OF JANUARY 31, 2013(N.B.: Pursuant to the Policy and Procedures for Election approved by the ISBA Assembly, in those instances where there are more candidates than positions to be filed, nominees are listed on the ballot by the date of filing.  Where two or more people filed on the same day, ballot positions were determined by lot.  Ballot positions are listed next to the candidates’ names.)For Third Vice-President – 1 to be electedVincent F. Cornelius, Wheaton     (1)Carl R. Draper, Springfield           (2)For Board of Governors – Cook County – 4 to be elected

The Illinois State Bar Association’s Lawyer Finder Service provides referrals to local lawyers Mondays through Fridays. The Service makes referrals in a number of areas of law. For the month of February 2013, ISBA helped people in need of legal services find lawyers in the following areas: Administrative Law – 10 Animal Law - 4 Bankruptcy - 11 Business Law - 9 Civil Disputes - 37 Civil Rights - 21 Collection – 23