Intangible holding companies under increased fire by state taxing agenciesBy Stanley R. KaminskiState and Local Taxation, December 2007Massachusetts has now joined the growing list of states asserting taxable nexus (i.e., jurisdiction) over Intangible Holding Companies (“IHCs”). See, Geoffrey, Inc. v. Commissioner of Revenue, Mass. App. Tax Board, C271816 (July 24, 2007).
Intellectual property law for the general practice attorneyBy Preston H. Smirman & David A. BurnsLabor and Employment Law, March 2007While the topic of IP law may seem intimidating, the intended purpose of this article is to “demystify” this area of the law.
Internal Revenue Service liaison updateBy Thomas F. ArendsFederal Taxation, March 2007The editorial staff of the Newsletter would like to inform members of the Section that Mr. Thomas Arends of the Council currently serves as liaison for the Section to the Internal Revenue Service.
International ADR happeningsBy Steve MroczkowskiAlternative Dispute Resolution, March 2007The United Nations’ highest court exonerated Serbia of direct responsibility for genocide in Bosnia in the early 1990s but ruled that Serbia failed to prevent the genocidal slaughter of Bosnian Muslims at Srebrenica.
International happeningsBy Steve MroczkowskiAlternative Dispute Resolution, February 2007The International Centre for Dispute Resolution, the international division of the American Arbitration Association, hosted a delegation of representatives from the Inter-American Commercial Arbitration Commission (IACAC) and members of the American Chambers of Commerce (AMCHAMs) of Latin America (AACCLA).
Interviewing children, Part IIBy Kathryn BischoffChild Law, September 2007This article is part two of a two-part series begun last year containing practical tips for interviewing children.
Inverse condemnation in the Illinois courtsBy John H. BrechinLocal Government Law, June 2007Inverse condemnation refers to a claim by a property owner that government through its regulations has substantially reduced the value of the owner’s property.
An invitation to all to take a “Darrow Day”By Sandra CrawfordWomen and the Law, January 2007What, you may ask, is a “Darrow Day?” It is not delaying or deferring living a full, rewarding, joyful life while we put “more grain in the barn”
IPI notes and comments: Dicta or Law?By Susan M. BrazasCivil Practice and Procedure, January 2007Many trial attorneys can attest to the uphill battle faced by anyone proposing departure from IPI, the Illinois Pattern Jury Instructions.
IRS Collection Financial StandardsFederal Taxation, October 2007Effective October 1, 2007, the IRS Collection Financial Standards for use in calculating repayment of delinquent taxes have been revised.
IRS Extends Section 409A Transition Relief and Deadlines to December 31, 2008By Brian M. Pinheiro & Jacquelyn M. GrayCorporate Law Departments, November 2007On October 22, 2007, the Internal Revenue Service issued Notice 2007-86, which provides relief through 2008 for amending nonqualified deferred compensation plans to comply with the final regulations issued under Section 409A of the Internal Revenue Code, and a much-needed extension of certain transition relief through 2008.
IRS Stakeholder LiaisonFederal Taxation, October 2007Information of interest to tax practitioners.
IRS still not charitably driven when clients steer IRAs to trustsBy Michael CyrsTrusts and Estates, March 2007The Internal Revenue Service is still a miser when it comes to trusts and individual retirement accounts. In a recent internal legal memorandum (Internal Legal Memorandum 200644020 “ILM”) the Internal Revenue Service (“Service”) concluded that a transfer of an individual retirement account (“IRA”) to charity to satisfy a legacy from a trust was taxable to the trust as income in respect of the decedent under Internal Revenue Code Section 691(a)(2).
Is a treating physician required to be disclosed as an expert testimony in DUI prosecution?By J. Brick Van Der SnickTraffic Laws and Courts, January 2007In the People v. Paul Cortez, the Illinois Appellate District held the testimony of the emergency room treating physician was not required to be disclosed as an expert testimony in the prosecution for DUI pursuant to Supreme Court Rule 412.
ISBA / YLD 3RD ANNUAL GOLF CLASSICYoung Lawyers Division, February 2007We are pleased to announce that the ISBA/YLD 3rd Annual Golf Classic to benefit the Illinois Bar Foundation YLD’s Children’s Assistance Fund will be held on Monday, July 23, 2007 at Indian Lakes Resort in Bloomingdale, Illinois.
ISBA Ethics Advisory Opinion 94-1Real Estate Law, November 2007This opinion is also available at http://www.isba.org/sites/default/files/ethicsopinions/94-01.pdf.
ISBA Human Rights Section Council member wins case for victims of Dictator Alberto FujimoriBy Sean O’BrienHuman and Civil Rights, March 2007A team of Notre Dame law professors and LL.M students has won an important case before the Inter-American Court of Human Rights, establishing Peru’s responsibility for human rights violations during the dictatorship of former President Alberto Fujimori.
ISBA Task Force on DiversityBy E. Lynn GraysonRacial and Ethnic Minorities and the Law, December 2007On October 30, 2007, the Task Force on Diversity held its first organizational meeting in Chicago.
JCAR insists on its own system of statutory citationBy Marc Christopher LoroAdministrative Law, April 2007
This article relates the frustrating journey of the author's disagreement with JCAR, examines (or speculates on) the legal basis for JCAR’s system of statutory citation, and suggests some solutions to this conflict.
