Section Newsletters

Articles From 1999

Taking business interest personally By Malcolm L. Morris Business Advice and Financial Planning, November 1999 For years, paying interest was made less painful by the fact it was deductible from income for tax purposes.
Tax board’s “token assessment” of a building under construction is proper By Joanne P. Elliott State and Local Taxation, August 1999 Issue: Did the Property Tax Appeal Board properly assess a new, partially completed building, even though the building was not occupied until a year later?
Tax deed trap rescue for redemptors By Frederick R. Dempsey Real Estate Law, January 1999 Mortgage lenders, property owners and--not infrequently--their legal counsel, have long considered the Property Tax Code provisions governing tax deed procedures to be fraught with peril--and with good reason.
Taxpayers making “voluntary” installment agreement payments cannot designate to which liabilities the payments will apply By James S. Zmuda Federal Taxation, June 1999 Opportunities to defer or reduce the collection of tax payments by the Internal Revenue Service ("IRS") include bankruptcy1 and offers in compromise.2 Another approach is the installment agreement.
Tenancy by the entirety By Myles Jacobs Real Estate Law, January 1999 At the real estate update seminar this year there were some questions asked regarding tenancy by the entirety, its creation and what would be the effect on how title was held if the estate was not properly created.
Three year index 1996-1999 By Kalli Fink Alternative Dispute Resolution, June 1999 ABA Resolution 112 Passes" Vol. 4, No. 3
The times, they are a-changin’: time changes in the Trademark Law Treaty Implementation Act of 1998 By Marc E. Fineman Intellectual Property, November 1999 On September 28, 1999, the United States Patent and Trademark Office published a Final Rule implementing the Trademark Law Treaty Implementation Act of 1998 (TLTIA), Pub. L. No. 105-330, 112 Stat. 3064 (15 U.S.C. 1051).
Timing is everything By Bernard Wysocki General Practice, Solo, and Small Firm, October 1999 Recently the 5th District Appellate Court held that a Circuit Court properly denied a plaintiff's motion to rescind a settlement agreement between the plaintiff and his employer in which the plaintiff and employer satisfied an employer's lien against the proceeds of a plaintiff's legal malpractice suit.
To get the job done By David Spagat General Practice, Solo, and Small Firm, January 1999 You are an environmentalist. Your group has very important legislation to be proposed to Congress.
To our readers Employee Benefits, October 1999 The first issue of the 1999-2000 edition of the Employee Benefits Newsletter addresses the topic of IRS compliance programs.
To our readers Employee Benefits, September 1999 The theme of this issue of the Employee Benefits Newsletter addresses the topic of employee benefits litigation.
To our readers Employee Benefits, May 1999 The second of our four "theme" issues addresses the topic of health care continuation rights under the Consolidated Omnibus Budget Reconciliation Act of 1985 ("COBRA").
To our readers Employee Benefits, May 1999 The third of our four "theme" issues addresses the topic of employee benefits in business transactions, such as mergers, acquisitions and divestitures.
To our readers Employee Benefits, April 1999 The second of our four "theme" issues addresses the topic of health care continuation rights under the Consolidated Omnibus Budget Reconciliation Act of 1985 ("COBRA").
Tobacco and older persons: of studies and settlements Elder Law, November 1999 For a generation that was raised on the idea of smoking cigarettes, pipes and cigars as a basic activity of adulthood, the change in society's attitude over the last fifteen years must be disconcerting.
Top 10 tips for the new general practitioner By Michael A. Hall General Practice, Solo, and Small Firm, March 1999 Those of us from general practice firms have a distinct advantage over our colleagues who concentrate in one or two areas of the law; namely, they need us more often than we need them
Trade associations, associate members and unrelated business income By David R. Reid Federal Taxation, April 1999 Business Leagues, Chambers of Commerce, Real Estate Boards, Boards of Trade, or Professional Football Leagues not organized for profit and no part of the net earnings of which inures to the benefit of any private shareholders or individuals are exempt from federal income tax pursuant to IRC section 501(c)(6).
Trademark Law Treaty changes Lanham applications Intellectual Property, June 1999 The Trademark Law Treaty Implementation Act (Pub. L. 105-330) was signed by President Clinton October 30, 1998.
Trademark Law Treaty Implementation Act of 1998: changes to the rules of practice By Joseph T. Nabor Intellectual Property, November 1999 As a result of the enactment of the Trademark Law Treaty Implementation Act of 1988, the Trademark Branch of the PTO has undertaken a rather extensive review of its Rules of Practice.
Transportation law update By William D. Brejcha Energy, Utilities, Telecommunications, and Transportation, January 1999 In the update for this issue, we will again address recent rulings and decisions which impact on our transportation clients generally.
Transportation law updates By William D. Brejcha Energy, Utilities, Telecommunications, and Transportation, May 1999 The Illinois Supreme Court has ruled that employers are bound by the terms and provisions of their employment policies and are barred from making unilateral changes to existing employee rights established by those policies.
Trends in real estate commissions: Podolsky & Associates, L.P. v. Discipio, 297 Ill. App. 3d 1014, 697 N.E. 2d 840 (1st Dist. 1998) By Deanne Fortna Jones Real Estate Law, February 1999 In a case of first impression, the Illinois appellate court held that a seller can avoid paying brokerage commissions by waiting until the expiration of an exclusive brokerage listing agreement to sell listed property to a buyer not procured by the broker, but known to the seller prior to the agreement's termination, providing the seller's actions are in good faith.
Trial and error By Peter R. Coladarci Tort Law, May 1999 The following is a trial memorandum filed in a case I tried last month in Lake County.
Trial objections at a glance General Practice, Solo, and Small Firm, January 1999 Asks Juror to Prejudice Evidence
The twelve worst mistakes in preparing pension orders Elder Law, November 1999 This is adapted from Divorce: A Time for Caution, An Introduction to the 12 Worst Mistakes Lawyers Make in Preparing Pension Orders, by WISER (Women's Institute for a Secure Retirement), 1201 Pennsylvania Ave, NW Suite 619, Washington, DC 20004.
Underinsured motorist coverage: definitions: hit and run Insurance Law, October 1999 Insured not required to make reasonable efforts to ascertain identity of hit-and-run driver in order to recover uninsured motorist benefits.
Underinsured motorist coverage: definitions: Insured Insurance Law, October 1999 Pekin Insurance Company (Pekin) issued an automobile policy to two partners doing business as Freedom Heating.
Underinsured motorist coverage: definitions: non-owned auto Insurance Law, December 1999 Tammy Benson, an employee of Corvette Clinic, Inc., was involved in an accident while performing an errand for Corvette in a vehicle owned by her mother.
Underinsured motorist coverage: exhaustion clause Insurance Law, June 1999 John Hinde was injured in an accident when he was struck by a vehicle operated by Timothy Estrada.
Underinsured motorist coverage: setoff Insurance Law, June 1999 Kirk Roberts was seriously injured in an accident while driving a truck in the course of his employment. The driver of the other vehicle paid the limits of his insurance policy to Roberts.