Articles From 2020

FAQs: What Do They Mean? A Look at IRS Sub-Regulatory Guidance and Substantial Authority Through the Lens of Coronavirus Relief By James Creech Federal Taxation, June 2020 Virtually all of the guidance on the three spending bills recently passed by Congress were in the form of FAQs, leading many to ask whether tax practitioners can use them to take a legal position.
Farm Bankruptcy: The Non-Dischargeability of Debts as a Result of False Representations By Jeffrey A. Mollet Agricultural Law, February 2020 The recent case of In re Kurtz once again addressed the issue of the dischargeability of debts in a farm bankruptcy.
Farm Leases for Today’s Agriculture By Jeffrey A. Mollet Agricultural Law, October 2020 As farms have grown, technology has become more prevalent, and farmland owners no longer reside on or are intimately connected with the farm, written leases have become far more common and prevalent in the agriculture space.
The Fear Factor By Judith Miller Women and the Law, May 2020 A review of the book 'Untangling Fear in Lawyering: A Four-Step Journey Toward Powerful Advocacy.'
Federal Court Finds ERISA Does Not Preempt State Auto-Enrollment Individual Retirement Program By Marie E. Casciari Employee Benefits, May 2020 A look at preemption issues arising out of the Illinois Secure Choice Retirement Savings Program.
The Federal False Claims Act: A Primer By Stanley N. Wasser Federal Civil Practice, September 2020 An overview of the False Claims Act, which addresses all fraudulent attempts to cause the federal government to pay out monies.
Federal Presuit Information Preservation Orders By Jeffrey A. Parness Federal Civil Practice, December 2020 Federal civil procedure laws allowing presuit information preservation orders by courts should be expanded in order to promote greater compliance with current substantive and procedural laws on the duties of preserving civil litigation information. 
A Few Interesting Practice Issues That You May Not Regularly Deal With By Stanley N. Wasser Commercial Banking, Collections, and Bankruptcy, May 2020 A look at how to handle issues you may not come across regularly in your federal civil practice.
A Few Interesting Practice Issues That You May Not Regularly Deal With By Stanley N. Wasser Federal Civil Practice, March 2020 A look at how to handle issues you may not come across regularly in your federal civil practice.
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FICO DROPUF: An Acronym for Deposing Doctors By Bruno R. Marasso Young Lawyers Division, January 2020 An outline of the important topics to explore when deposing a doctor, which can often present interesting power dynamics.
‘Financial Disability’ and the Suspension of the Statute of Limitation on Refund Claims By Nancy Franks-Straus Federal Taxation, December 2020 Although Congress intended to provide relief to taxpayers suffering from a significant mental or physical disability through the enactment of IRC § 6511(h), the strict interpretation given by the courts as to the authority of someone to act on taxpayer’s behalf has limited the application of the statute and thus limited the relief actually available to disabled taxpayers.
The First Amendment and Disorderly Conduct By Robert Deters Criminal Justice, December 2020 The Illinois Supreme Court recently looked at whether pure speech alone can be criminal in People v. Swenson.
Five Issues to Consider When Using Survey Data to Support Employment Litigation: How ‘Mental Math’ Can Cause Survey Fatigue and Lead to Errors By Kristen Backor & Abby Turner Labor and Employment Law, October 2020 Five considerations that should be taken into account when drafting any survey.
Five Tax Concepts Family Law Attorneys Should Know By Kimberly S. Krieg & Stephanie L. Tang Young Lawyers Division, June 2020 An analysis of the five tax concepts that all attorneys, in particular family law attorneys, should familiarize themselves with when negotiating cases.
A Flaming Flannel Shirt Gets Extinguished by Illinois Premises Liability Precedent By Andrew B. Carroll & Andrea L. Collins Civil Practice and Procedure, June 2020 In Smith v. The Purple Frog, Inc. d/b/a Pottsie’s Place, the apellate court upheld longstanding premises liability precedent concerning open and obvious conditions and an owner’s duty to warn.
Flinn Report Summary – August 2, 2019 through November 22, 2019 By Joseph P. O’Keefe Trusts and Estates, March 2020 A summary of regulatory decisions of Illinois agencies reported in the Flinn Report that are related to trust and estate practices.
Flinn Report Summary – February 14, 2020 through April 24, 2020 By Joseph P. O’Keefe Trusts and Estates, October 2020 A summary of regulatory decisions of Illinois agencies reported in the Flinn Report.
Flushing the ‘Out of Office’ Flood By Sofia Zneimer Legal Technology, Standing Committee on, January 2020 A how-to for setting up email rules that will help you more efficiently manage your inbox.
Follow-Up Interview With the Honorable Martin Mengarelli By Hon. Martin Mengarelli Child Law, October 2020 Hon. Martin Mengarelli reflects on his tenure as a juvenile judge and offers his thoughts on the juvenile justice system.
Follow-Up to Tax Valuation Procedures During COVID-19 By Timothy Moran State and Local Taxation, August 2020 A summary of the changes to the procedures set forth in Administrative Order 2020-4.
Food & Supplements Update By Lynne Ostfeld Agricultural Law, March 2020 A summary of topics discussed at the 2019 ABA Food and Supplements Subcommittee's annual conference.
For Everyone’s Sake: Get Terms of Commercial Credit in Writing By James Richard Myers & Ariana E. Thurnau Commercial Banking, Collections, and Bankruptcy, August 2020 Although we may long for a world where such is not the case, oral agreements to extend or modify commercial credit terms are not legally enforceable in Illinois.
Form 1040’s New Virtual Currency Question: What You Need to Know By James Creech Federal Taxation, March 2020 A look at the new question on the 2019 Form 1040 Schedule 1 that may take taxpayers and tax return preparers by surprise.
Former Condo Association Board Director Owes Attorneys’ Fees and a Lot More By Michael J. Maslanka Real Estate Law, May 2020 A summary of Spiegel v. Kim, in which a condo association sued the former director for all kinds of misfeasance and malfeasance while he was allegedly acting under the auspices of being a member of the board of directors of the association.
Formula General Powers of Appointment to the Rescue By Robert J. Kolasa Trusts and Estates, June 2020 Because of the high exclusion, many credit shelter trusts won't save estate taxes, yet will undesirably deprive the family of stepped-up basis at the death of the surviving spouse. 
Fossil Fuels and the California Blackouts By Seth Whitehead Mineral Law, September 2020 Environmental groups continue to aggressively pressure lawmakers at the state and national levels to mandate a rapid transition to 100 percent renewable electricity generation and an all-electric vehicle fleet.
Four Ethical Questions for Operating a Virtual Law Office By Mark C. Palmer Elder Law, May 2020 As the situation surrounding COVID-19 evolves, and thereafter as we start to settle on the new normal of the legal profession, hosting a full or partial practice out of a virtual law office is an apparent reality.
Four Ethical Questions for Operating a Virtual Law Office By Mark C. Palmer Legal Technology, Standing Committee on, April 2020 As the situation surrounding COVID-19 evolves, and thereafter as we start to settle on the new normal of the legal profession, hosting a full or partial practice out of a virtual law office is an apparent reality.
Four Members of Women & the Law Accepted to Leadership Academy By Deanna Hoyt Women and the Law, February 2020 The Women & the Law Committee has four members participating in the ISBA Leadership Academy, which kicked off in December 2019.
Four Tips for More Effective Use of Microsoft Word By Matthew Loar Legal Technology, Standing Committee on, April 2020 Quick tips to help you get more out of your word processor.