Recent caseAdministrative Law, October 2002The D.C. Circuit Court of Appeals recently issued a per curiam 27-page slip opinion dealing with confusing questions relating to the permissible retroactivity of administrative regulations.
Recent case summaryBy Louise CalvertState and Local Taxation, February 2002The First District Appellate Court held that the plaintiff, Schawk, Inc., was not engaged in manufacturing and thus was not entitled to the investment tax credit pursuant to section 201(e) of the Illinois Income Tax Act. Schawk, a digital imaging prepress service provider, produces and sells color separated film used by its customers to print packaging materials for consumer products.
Recent casesDecember 2002This opinion consolidates several cases arising out of an alleged conspiracy to fix the price of copper futures at artificially high levels on the international exchange markets in violation of Section 1 of the Sherman Act.
Recent casesBy James J. AhernTraffic Laws and Courts, November 2002Prior to January 1, 2001, the Illinois Department of Public Health (now Department of State Police) had the responsibility to promulgate rules relating to the chemical analysis of a person's blood, breath or urine.
Recent casesOctober 2002Plaintiff, manufacturer of purified bottled water sold around Lubbock, Texas, brought suit seeking damages based on: (1) Clayton Act § 3; (2) the parallel provision in the Texas Free Enterprise and Antitrust Act; and (3) state law claims of tortious interference with existing and prospective business relations.
Recent casesBy James J. AhernTraffic Laws and Courts, July 2002Section 110-7 of the Code of Criminal Procedures, 725 ILCS 5/110-7, provides that, when a defendant posts a bail bond deposit, he must acknowledge that his bail may be used "to pay costs, attorney's fees, fines, or other purposes authorized by the court.
Recent casesElder Law, May 2002A recent Fifth District Appellate Court case upheld an Administrative Law Judge's finding that an employee of a nursing home abused a resident by teasing her.
Recent casesBy Susan M. ChristiansenElder Law, January 2002The question of whether an individual filing an action for injuries suffered in a nursing home under the Nursing Home Care Act, 210 ILCS 45/1-101 et seq., must file an affidavit as required by the Healing Art Malpractice Act, 735 ILCS 5/2-0622(a), has been answered in the negative by the Illinois Appellate Court, Fourth District, in Eads v. Heritage Enters., Inc., 2001 WL 1145161 (Ill. App. Ct. 2001) in an opinion authored by Justice Myerscough.
Recent concern regarding cyber-fraud and its impact on businessesBy Ethel SpyratosBusiness and Securities Law, May 2002Information technology pervades many aspects of our daily lives. We use it to ship goods, pay bills, buy consumer goods, communicate and receive water and electricity at our homes
Recent court decisionBy Timothy E. MoranState and Local Taxation, October 2002On August 20, 2002 the Appellate Court ruled that the Illinois Property Tax Appeal Board (PTAB) cannot apply the median levels of assessment as determined by sales-ratio studies of the Illinois Department of Revenue (DOR) to commercial, industrial and vacant property in Cook County, and must instead utilize the provisions of the Cook County Real Property Assessment Classification Ordinance.
Recent court decisionsBy Stanley R. KaminskiState and Local Taxation, September 2002In a not-so-surprising decision, the appellate court in U.S.G. affirmed the trial court in holding that the Chicago "litter tax" violated the Uniformity Clause of the Illinois Constitution.
Recent decisionsBy James K. SayTrusts and Estates, September 2002In re Estate of John R. Lundahl, Docket No. 2-01-0508, 2002 Ill. App. ___, July, 2002. A claimant to the estate, Elizabeth Gabel, had pursued payment arising from a 1990 agreed order.
Recent decisionsBy Mark E. ZumdahlTrusts and Estates, June 2002Hurst v. Hurst, decided by the Fourth District Appellate Court under Case No. 4-01-0528, gives us a little bit of everything. Chuck Hurst died in June, 1998. He had two children by his prior marriage, Lori and Todd.
Recent decisionsBy James K. SayTrusts and Estates, April 2002The Society of Lloyd's v. Estate of John William McMurray & Harris Trust and Savings Bank, ___ F. 3rd ___, No. 01-1965, 7th Cir, December 11, 2001. McMurray was one of the individual underwriting members of Lloyd's, also known as "Names."
Recent decisions of interestBy Michael T. JurusikLocal Government Law, September 2002Whether requiring church to install sprinkler system is a violation of the State Constitution guaranteeing freedom of worship and liberty of conscience.
Recent decisions of interest in the Central and Southern DistrictsBy Shari R. RhodeFederal Civil Practice, April 2002In Caraker and Caraker v. Sandoz Pharmaceuticals Coro & Sandoz (96-CV-4113), Judge Gilbert issued an opinion granting defendants' motion to exclude the plaintiff's expert causation testimony after a two-day Daubert hearing.
Recent developments in estate and gift taxBy Michael L. EnglishTrusts and Estates, November 2002The tax court, in Christine M. Hackl, 118 T.C. No.14, ruled that gifts of ownership interests in a limited liability company did not qualify for the section 2503(b) annual gift tax exclusion where the ownership interests failed to confer substantial present economic benefits to the recipients.
Recent developments in estate and gift taxBy Michael L. EnglishTrusts and Estates, April 2002The Chief Counsel's Office in Legal Memorandum 200141013 addressed the issue of a refund of estimated estate tax paid with a request for an extension of time to file a federal estate tax return.
Recent developments in Illinois abandoned propertyBy Stan CichowskiState and Local Taxation, June 2002Several important changes have recently been made to the content and administration of the unclaimed property laws in Illinois.
Recent developments in the law of agricultural biotechnologyBy Donald L. UchtmannAgricultural Law, November 2002This article highlights selected topics from "Legal Issues in Biotechnology: A Farmer's Perspective" presented by the author on April 29, 2002 as part of Law of the Prairie, a continuing legal education program of the Illinois State Bar Association.
Recent Illinois decisions of interestBy Violeta I. BalanInternational and Immigration Law, January 2002No time limit to register foreign judgments: The First District holds that the statute of limitations to enforce a judgment does not apply to the registration of foreign judgments--Pinilla v. Harza Engineering Co., 324 Ill.App.3d 803, 755 N.E.2d 23, 257 Ill. Dec. 921, (1st Dist. July 25, 2001)
Recent Illinois unitary income tax casesBy John B. TruskowskiState and Local Taxation, February 2002Illinois imposes its income tax on a unitary basis. This means that all members of a unitary business group are treated as one taxpayer, and must file a combined return. 35 ILCS §§ 5/304(e0 and 5/502(e).
Recent law review articles on elder law issuesElder Law, June 2002Elder lawyers get much of their information on developments in the law from bar journals, advance sheets, CLE course books, Web sites and (not to be overlooked) newsletters.
Recent section council activitiesAdministrative Law, October 2002A brief presentation was made by Gilda Hudson Winfield on behalf of the Illinois Bar Foundation.