A note from the co-editorState and Local Taxation, May 2005Associate Editor Julie-April Montgomery wrote the first article in this edition of Tax Trends, entitled "The Administrative Process for Protesting Tax Assessments and Refund Denials
A note from the co-editorBy Mary Ann ConnellyState and Local Taxation, April 2005A message from Co-Editor Mary Ann Connelly.
A note from the co-editorBy Mary Ann ConnellyState and Local Taxation, March 2005This edition of Tax Trends features an article entitled "The Streamlined Sales Tax Amnesty: To Wait or Not to Wait, That is the Question" written by Associate Editor Stanley Kaminski.
A note from the co-editorBy Mary Ann ConnellyState and Local Taxation, February 2005This edition of Tax Trends features 2003-2004 State and Tax legislation summary, part two.
A note from the co-editorBy Mary Ann ConnellyState and Local Taxation, January 2005This edition of Tax Trends features three recent court decisions. The first case is a recent circuit court decision where the Illinois State Chamber of Commence challenged the surcharge imposed on Employers' Workers Compensation Insurance Premiums by Public Act 93-0032 as unconstitutional.
A note from the editorBy Mary Ann ConnellyState and Local Taxation, December 2005Happy Holidays! This edition of Tax Trends features an interesting summary by Associate Editor, Matthew A. Flamm, about recent cases that discuss the timing of contesting tax deed cases and the strict compliance of the statute pertaining to tax sale notices.
A note from the editorBy Mary Ann ConnellyState and Local Taxation, October 2005This edition of Tax Trends features an article by Timothy Moran, Section Council Member, which examines the Illinois Supreme Court Rule 790 that mandates continuing legal education for attorneys, licensed to practice law in Illinois.
A note from the editorBy Mary Ann ConnellyState and Local Taxation, September 2005This edition of Tax Trends features an article written by Julie-April Montgomery entitled "When Stepping Up to Pay Your Taxes Pays Off (Amnesty and Voluntary Disclosure Programs)."
Nursing assistant aided by CommissionBy Cameron B. ClarkWorkers’ Compensation Law, June 2005In Kishwaukee Community Hospital v. Industrial Commission, 2005 WL 603095 (Ill.App. 2nd Dist., 2005), the Illinois Appellate Court, in a decision delivered by Justice Goldenhersh, addressed the issues of notice, medical causal connection, the admissibility of claimant's treating physician's deposition testimony, and claimant's entitlement to temporary total disability benefits.
Ombudsmen: Part 1By Kristi HornickelAlternative Dispute Resolution, October 2005After a rousing speech in Southern Illinois earlier this year by President Bush, most Americans were ready to jump on the Alternative Dispute Resolution bandwagon, on their way to less-crowded dockets and tort reform for all.
Ombudsmen: Part IIBy Kristi HornickelAlternative Dispute Resolution, December 2005The first article in this series established that the purpose of an Ombudsman is to provide individuals with a neutral, unbiased, and confidential resource through which they can voice their concerns without the fear of retribution.
Open & obvious—Or have you forgotten?By Karen McNulty Enright & Ruth DegnanTort Law, November 2005The First District Appellate Court recently provided an instructive and comprehensive decision on the distraction exception to the open and obvious doctrine in Clifford v. Wharton Business Group.
Opinion witness disclosure under Supreme Court Rule 213By Russell W. HartiganFamily Law, September 2005In 2002, Rule 213(f) underwent a dramatic change in the manner in which trial witnesses are disclosed. Prior to the amendment, parties were required merely to provide minimal information upon request of opposing counsel.
Opinion witness disclosure under Supreme Court Rule 213By Russell W. HartiganCivil Practice and Procedure, April 2005In 2002, Rule 213(f) underwent a dramatic change in the manner in which trial witnesses are disclosed. Prior to the amendment, parties were required merely to provide minimal information upon request of opposing counsel. Furthermore, Rule 213(f) typically applied to lay witnesses.
Oppression and alternative remedies-Is the forced buy-out under 12.56(f) wise policy?By Charles W. MurdockBusiness and Securities Law, April 2005The 1983 Illinois Business Corporation Act ("BCA") as enacted, provided, in section 12.55 (805 ILCS 5/12.55), three alternative remedies in lieu of dissolving the corporation that a court could order in a deadlock or oppression or waste of assets situation.
Oracle beats the government’s Section 7 caseBy John L. ConlonApril 2005The Department of Justice's Antitrust Division and 10 states (collectively, the "government") lost in their effort to have Oracle Corporation enjoined from acquiring PeopleSoft, Inc. because such an acquisition allegedly would violate §7 of the Clayton Act. U.S. v. Oracle Corp., 331 F. Supp. 2d 1098 (N.D. Cal. 2004).
Orders to mediate are not appealableBy Deborah S. BussertAlternative Dispute Resolution, May 2005In a short and concise opinion, Short Brothers Construction, Inc. v. Korte & Luitjohan Contractors, Inc., et al., No. 02-L-61 (Fifth District April 12, 2005), the Illinois Appellate Court for the Fifth District recently held that a mediation order entered by a circuit court judge is not appealable under Supreme Court Rule 307.
Other federal developmentsEducation Law, June 2005Thanks to Rocky Martinez and the staff at the Illinois Student Assistance Commission for contributing the following items:
Other recent developments and casesBy David A. BerekTrusts and Estates, March 2005The Service issued Proposed Regulations under section 2702, 69 Fed. Reg. 44476 (2004), consistent with the holdings in Walton v. Commissioner, 115 T.C. 589 (2000), acq., Notice 2003-72, 2003-44 I.R.B. 964 (Nov. 3, 2003), and Schott v. Commissioner, T.C. Memo 2001-110, rev'd and remanded 319 F.3d 1203 (9th Cir. 2003).
Overcoming some common barriers to settlementBy Champ W. DavisAlternative Dispute Resolution, May 2005There are many roadblocks to the settlement of a legal dispute. Some are created by the lawyers and clients and arise from the tactics chosen by the negotiators or from the different perceptions each side has as to the value of its claims or defenses.
Pandemic flu—A rights shamblesBy Amy GajdaHuman and Civil Rights, December 2005If the experts are right and a flu epidemic hits this year or next year or some year soon, life as we know it in the United States will likely change for awhile.
Penalties denied: Armour Swift-Eckrich v. Industrial CommissionBy Carol A. CesarettiWorkers’ Compensation Law, August 2005On January 15, 1998, claimant, James Williams, suffered repetitive trauma injuries to both of his arms while in the course of his employment with Armour Swift-Eckrich ("Armour").
The pendulum has swung: The upside-down world of the law of maintenance in IllinoisBy Steven N. PeskindFamily Law, December 2005Prior to the legislature’s amendments to our maintenance statute (750 ILCS 5/504) in 1993, the policy of the legislature was to assist a financially dependent spouse primarily through the division of the assets as opposed to awards of maintenance.
