April 2025 Rural Practice Newsletter

By Angel Wawrzynek

A message from the chair regarding recent section council activity.

By Matthew Benson

The purpose of this article is to provide a list of “red flags:” the phrases that problematic or regrettable clients say or make reference to in initial consultations, so that they can be spotted early and encouraged to find counsel more suited to their disposition. If a client exhibits any of the following, it might be wise to question the wisdom of allowing them to hire you. 

By Nancy Chausow Shafer

This article discusses allocation of the dependent tax exemption and designation of the majority-time parent—two tax-related choices often misunderstood and used incorrectly.

By Richard L. Turner Jr.

In analysis of Capsel v. Burwell, 2024 IL App (3d) 230170. In this case, the truth and accuracy of the officer’s report could not be established in that he did not witness the collision and could not identify who provided the statements. The officer’s testimony lacked the necessary foundation and was inadmissible under the past recollection recorded exception, or any other exception, to the hearsay rule. The appellate court then found that the trial court’s act of admitting the statements in the report into evidence constituted reversible error meriting a new trial.