Section Newsletters

Articles From 2012

IRS and Tax Court penalize corporate taxpayer for using in-house professional tax return preparer By Philip D. Speicher Federal Taxation, February 2012 In the recent case of Seven W. Enterprises, Inc., & Subsidiaries, et. al. v. Comm’r, the Tax Court affirmed accuracy-related penalties proposed against a corporate taxpayer even though the taxpayer relied on the advice of an employee who is both a CPA and licensed tax attorney.
IRS Announces Inflation Adjustments for 2013 Trusts and Estates, November 2012 The IRS recently released various inflation-adjustments for 2013.
IRS e-mail subscriptions—The good, the bad, and the inbox fillers By James Creech Federal Taxation, February 2012 The author's list of the best and worst IRS newsletters available for e-mail subscription.
IRS proposes new regulations under Code § 2032—Alternate Valuation for Estate Tax Purposes By Hugh F. Drake Business Advice and Financial Planning, May 2012 Under the IRS' recent revisions, post-mortem changes will affect the federal estate tax value of assets only if they are attributable to 1) economic or market conditions or 2) uncompensated theft or casualty losses that are not deducted under Code §2054.
Is a custody judgment really “final” under Supreme Court Rule 304(b)? By Robin R. Miller & Elizabeth Sietsema Family Law, April 2012 Supreme Court Rule 922, which requires a final Custody Judgment within 18 months, conflicts directly with the so-called “absolute” right to voluntarily dismiss a lawsuit under 735 ILCS 5/2-1009.
Is a duty owed? Adjoining landowners, passers-by, falling limbs and trees By Patrick M. Kinnally Civil Practice and Procedure, September 2012 The Appellate Court in Stackhouse v. Royce Realty and Management had little problem in assessing whether a tree falling on a person was reasonably foreseeable.
Is an elected official an employee? By Paul N. Keller & Donald W. Anderson Local Government Law, January 2012 There is no “one-size-fits-all” answer to the question of elected official as employee—An individual elected official is not an employee for purposes of FLSA, IPLRA, Title VII of the Civil Rights Act, ADEA, the Illinois Human Rights Act, and the Unemployment Insurance Act, but may opt into IMRF, and is an employee for purposes of the Tort Immunity Act.
Is information on privately-owned electronic devices subject to FOIA?—What Public Access Binding Opinion No. 11-006 means to you and your government clients By John Redlingshafer Government Lawyers, January 2012 Opinion 11-006 of the Illinois Attorney General’s Public Access Bureau firmly establishes that electronic communications, whether shared on publicly or privately-owned devices, can be considered “public records” and therefore, may be subject to FOIA.
Is obesity a disability? An analysis of obesity under the ADAAA By Susan A. Garver Labor and Employment Law, December 2012 The Americans with Disabilities Act Amendment Act was enacted in 2008. Prior to the Amendments, the ADA specifically did not cover obesity, only morbid obesity. The Amendments Act is purposefully silent on whether obesity is covered as a disability. This leaves much room for interpretation on whether obesity is a disability for the purposes of the ADA and the ADA Amendments Act.
Is reform a reality for women in Saudi Arabia? By Cindy G. Buys & Stephanie Macuiba International and Immigration Law, July 2012 This article provides some background on the Saudi Arabian political and legal systems and on the possibilities for future reforms to expand women’s rights.
Is reform a reality for women in Saudi Arabia? By Cindy G. Buys & Stephanie Macuiba Women and the Law, June 2012 This article provides some background on the Saudi Arabian political and legal systems and on the possibilities for future reforms to expand women’s rights.
Is the use of facial recognition software an invasion of your privacy rights? By Peter LaSorsa Human and Civil Rights, October 2012 Individuals own their facial profile and at least in Illinois they are afforded some protections.
ISBA and ABA on the Hill By Hon. Ann Breen-Greco Administrative Law, June 2012 A recap of ABA Day on the Hill, to which the ISBA always sends a delegation.
ISBA E-mail Discussion Groups as source for practice development International and Immigration Law, September 2012 At one time or another, it seems every lawyer comes in contact with an international and/or immigration law issue in their practice. The ISBA E-mail Discussion Groups-- free to ISBA members-- offer a look at just how frequently these questions arise.
ISBA Federal Tax Conference review Federal Taxation, November 2012 A summary of the ISBA's Federal Taxation annual Conference, which took place just last week.
ISBA Federal Tax Section Council goes to Washington By James Creech Federal Taxation, September 2012 On May 9th and 10th, 2012 the Federal Taxation Section Council made its annual trip to DC to advise our nation’s leaders on tax issues.
ISBA invests in the Pipeline By Andrew Fox Diversity Leadership Council, June 2012 The ISBA/JTBF Law & Leadership Institute is a statewide initiative to assist students from minority, ethnic, and other groups who are currently underrepresented in the legal professions achieve academic success and aspire to a career in the law.
The ISBA needs you to help fight hunger By Angelica W. Wawrzynek Real Estate Law, December 2012 Learn more about Feeding Illinois, the ISBA's important hunger-fighting initiative.
The ISBA needs you to help fight hunger By Angelica W. Wawrzynek Young Lawyers Division, December 2012 Learn more about Feeding Illinois, the ISBA's important hunger-fighting initiative.
ISBA President challenges Illinois lawyers to fight hunger Health Care Law, December 2012 ISBA President John Thies invites all law firms and legal organizations statewide to participate in a food and fundraising drive during the final two weeks in February 2013.
ISBA President challenges Illinois lawyers to fight hunger Federal Taxation, November 2012 ISBA President John Thies invites all law firms and legal organizations statewide to participate in a food and fundraising drive during the final two weeks in February 2013.
ISBA President challenges Illinois lawyers to fight hunger By John E. Thies Alternative Dispute Resolution, November 2012 ISBA President John Thies invites all law firms and legal organizations statewide to participate in a food and fundraising drive during the final two weeks in February 2013.
ISBA President challenges Illinois lawyers to fight hunger Civil Practice and Procedure, October 2012 ISBA President John Thies invites all law firms and legal organizations statewide to participate in a food and fundraising drive during the final two weeks in February 2013.
ISBA President challenges Illinois lawyers to fight hunger Animal Law, October 2012 ISBA President John Thies invites all law firms and legal organizations statewide to participate in a food and fundraising drive during the final two weeks in February 2013.
ISBA President challenges Illinois lawyers to fight hunger Government Lawyers, October 2012 ISBA President John Thies invites all law firms and legal organizations statewide to participate in a food and fundraising drive during the final two weeks in February 2013.
ISBA President challenges Illinois lawyers to fight hunger Environmental and Natural Resources Law, October 2012 ISBA President John Thies invites all law firms and legal organizations statewide to participate in a food and fundraising drive during the final two weeks in February 2013.
ISBA President challenges Illinois lawyers to fight hunger Real Estate Law, September 2012 ISBA President John Thies invites all law firms and legal organizations statewide to participate in a food and fundraising drive during the final two weeks in February 2013.
ISBA Section on International and Immigration Law sponsors “Careers in International and Immigration Law” panels at Chicago-area law schools By Tejas Shah International and Immigration Law, January 2012 A summary of the recent panels, "Careers in International and Immigration Law," held at three law schools in Chicago and sponsored by the ISBA's International & Immigration Law Section.
ISBA YLD’s 14th Annual Holiday Party at the Cubby Bear By Anna P. Krolikowska Young Lawyers Division, February 2012 Just how much money did the 2011 Holiday Party raise for the Children's Assistance Foundation? Read on to find out.
ISBA/JTBF Law and Leadership Institute: Inspiring Leaders—Changing lives Racial and Ethnic Minorities and the Law, April 2012 Law school admissions show a disturbing trend: although students of color have near-parity with white students’ GPAs and LSAT scores, the percentage and number of minority students (especially African-American and Latino students) admitted to law schools has declined significantly since 1993.