April 2015 Newsbriefs NWSBA Remembers Michael Meschino
It seems like the blink of an eye when I first the NWSBA. One does met Mike Meschino. I was attending my very first gain a much deeper ap- NWSBA Board meeting, having just been appointed preciation of the nature the Association Attorney. Somehow the discussion en- of someone while work- sued about the attorneys in Pakistan who had recently ing closely together to taken to the streets to protest President Musharraf’s further common goals. usurpation of constitutional authority. Mike Meschino I daresay that Mike’s proceeded to express his thoughts and opinions on the passion for and com- matter in an incredibly animated fashion. What struck mitment to the NWSBA me was just how passionate he was and how it did was infectious and for not seem to bother him if he offended someone in the that I am grateful. process. That first impression stayed with me to this Mike was a day – Mike’s passion and animation in expressing his treasure trove of his- views. torical anecdotes of the Over the ensuing years, my affection and NWSBA and its wide respect grew, as I joined Mike on the Board of Gov- array of colorful leaders over the years, giving great ernors and then, later, the Executive Committee of background and putting in context some of our il- the NWSBA. I not only learned of Mike’s sustaining lustrious (and sometimes not so illustrious) past. You contributions to the NWSBA, I began to appreciate a can let your imagination run wild as to how such an richer texture of his more dominant traits and charac- animated story teller explained his take on the his- teristics – courage, tenacity, living life to the fullest tory of the NWSBA. I always found Mike incredibly extent, and an incredibly generous spirit. The Execu- entertaining. tive Committee of the NWSBA, like most organiza- Probably the greatest impact Mike had over tions and associations in which I have had the fortune the years was his shepherding of Newsbriefs as the of being involved, is oftentimes comprised of a tight Editor-in-Chief. More than anyone else, Mike Me- knit group of leaders who roll up their sleeves to work schino made our monthly legal periodical a serious together, putting aside their own personal differences, read especially for local and general practitioners. to further the goals of the association. It really is a Mike took a tremendous amount of pride in both writ- fascinating dynamic as each year a new officer comes ing and editing this publication each and every month. aboard and the Newsbriefs itself remains one of Mike Meschino’s outgoing presi- greatest legacies to our association. In typical Mike Issue Features: dent rolls off (or Meschino fashion he did not hesitate expressing his fades away, as views of where, how, and why a particular trial court President’s Page 3 General Doug- or appellate court erred in rendering their opinions. las MacArthur Notwithstanding the fact that Mike was not the one Table of Contents 5 would say). As wearing the black robe, oftentimes his columns and Mike was my editorial commentary made some compelling argu- Board Meeting 24 immediate pre- ments. One could certainly argue that sometimes Highlights decessor, I had a Mike threw caution to the wind in expressing his bird’s eye view opinions without due respect for the judiciary but it Bulletin Board 27 to witness how certainly made for a good read. he performed Calendar 28 his duties and the value of his Continued on Page 3 contributions to Newsbriefs15ISBA001_Dividend_Ad_NW-SUBURBAN-BAR_8-5x11_4C.pdf - 2 1 2/12/15 9:18 PM
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Many of us oftentimes get carried away in the moment by what we see as the over- whelming force of our argument and positions. Mike was certainly guilty of that at times – probably more times than he cared to remember. Regardless, for the most part the members of our bench and bar understandably give us great latitude when we get carried away and I can imagine that deep down Mike appreciated the latitude he was afforded when he allowed his passionate appeals to get the best of him in the courtroom. My distinct impression is that even if one did not agree with Mike in what he said or how he expressed himself, no one ever doubted Mike’s zealous commitment to protecting and fighting for his clients, as well as Mike’s sustained commitment to the NWSBA. Mike earned the respect of his peers. As I attended Mike’s memorial service, I was struck by how small a slice of Mike’s life I was exposed. The pastor of Our Lady of Wayside spoke of how he so much enjoyed talking to Mike after mass and Mike’s involvement in their parish, coaching his children in soccer, bicycling, and playing soccer with neighborhood fathers. Mike’s old grade school friend Mark Puccio spoke fondly of his memories of Mike, how early in life Mike wanted to be a lawyer to fight for people and how passionate Mike was about everything he did. Mike’s law partner, Louis Capozzoli, spoke of their years together fighting the good fight. Mike, like many of us, thoroughly loved the practice of law, having built a successful law practice, fighting for his clients, thriving on his ability to persuade judges and juries to side with him, ever cognizant that the well-being and best interests of his clients oftentimes rested on his strong shoulders, his ability to persuade others to agree with him and his sheer perseverance. He never shrank from battle. I know from my conversations with Neil Good, Mike’s immediate predecessor as President of the NWSBA, that Neil is heartbroken, losing one of his dearest friends. Among my most cherished memories of Mike was witnessing the bonds of friendship between Mike and Neil Good, and especially how this bond of friendship endured through some turbulent times for the NWSBA. I truly believe that one of the most awe- some blessings we receive in life is the gift of friendship. Mike Meschino was blessed and blessed others with his true friendship. As is so often the case with so many things in life what seems urgent or monumental at the time, in retrospect, is of nowhere near the significance we initially thought it was. In any case, I for one am in- credibly grateful to have witnessed the enduring bond of friendship between Neil and Mike and to have served the NSWBA with Mike as my immediate predecessor. As I read in today’s news the Chinese Communist Party appears to be claiming decision making power over the reincarnation of the Dalai Lama, I can’t help picturing how Mike Meschino would passionately give his animated take on this entire situation – and wishing I was able to witness Mike’s theatrics. Mike’s beautiful wife Kelly, and their four children, Alyssa, Victoria, Anthony, and Alexis, although devastated by their sudden loss, are and will continue to be Mike’s most enduring legacy. The love of their family and for each other was palpable. I know in my heart that this love will sustain them as they continue on their journey of life. I truly believe the heart of Mike will continue to thrive in each of them, and what a wonderful legacy to leave. The memorial program the family prepared carried a beautiful adaptation of Bes- sie Anderson on the true meaning of success, which I believe is an entirely fitting tribute to the life of Michael Meschino: That Man is a Success “Who has lived well, Laughed often and loved much; Who has gained the respect Of intelligent women and men And the love of Children; Who never lacks appreciation Of Earth’s beauty Or fails to express it; Who follows his dreams And pursues excellence in each task; And who brings out the best in others And gives only the best of himself.” Newsbriefs - 4 THANK YOU! The NWSBA and the co-chairs of the Pro-Bono Attorneys who staff the Pro Bono desk assist pro-se Committee want to extend an extremely grateful litigants in a wide variety of matters – the desk is thank you to those attorneys that volunteered their open from 1:00 p.m. through 3:00 p.m. on Friday time at the Third District Municipal courthouse in afternoons outside courtroom 206. The Paternity March. The NWSBA could not run these voluntary Facilitators and Court Facilitator Attorneys assist community outreach programs without the gener- pro-se litigants and judges in Domestic Relations ous time given by NWSBA attorneys. The follow- cases and attorneys volunteer their time on Thurs- ing NWSBA attorneys staffed the Pro Bono Desk, days from 9:00 a.m. to 12:00 p.m. and served as paternity and/or court facilitators The NWSBA Pro Bono Committee is also tasked during the month of March: with overseeing the Legal Self Help Center located at the Rolling Meadows courthouse. The Legal Pro Bono Attorneys: Self Help Center is currently facing a staffing Fedor Kozlov shortage, so if you, or anyone you know, would Sheila Genson be interested in volunteering their time to staff the Brad Chelin Legal Self Help Center on a Thursday or Friday Barry Lewis morning, please contact Ron Wittmeyer or Lance Ziebell. Happy Spring because it’s right around the Paternity Facilitators: corner!! Sandra Stermer Coscino Fedor Kozlov Gary Brunke Again, thank you for your service, Andrew Kwalwaser Pro Bono Committee Co-Chairs:
Ronald F. Wittmeyer, Jr. Court Facilitators: Law Offices of R.F. Wittmeyer, Ltd. Joel Weiner (three times!!) Phone: 847-577-1123 Kelly Petersen
Gary Brunke Lance C. Ziebell Patti Levinson Lavelle Law, Ltd. Shawna Stassen Phone: 847-705-7555 Sandra Stermer Coscino Newsbriefs - 5 Table of Contents Newsbriefs
Title Page Published by: NWSBA
“NWSBA Remembers Michael Meschino” 1 Editor: Scott Zambo Production Editor: Julie Barth President’s Page 3 Deadline to submit: Volunteer Thank You! 4 15th of the month Mike Meschino’s Parting Thoughts as President 6 Advertising Rates: Call 847-221-2601 2015 Law Day 7
Debtor Creditor CLE Registration 8 Northwest Suburban Bar Association Executive Committee Judges’ Night Invitation & Registration 9 President: William F. Kelley IRS Practice & Procedures 10 First VP: Ronald F. Wittmeyer Real Estate CLE Registration 13 Second VP: Nichole M. Waltz “On This Day...” 14 Treasurer: Jay A. Andrew LAP Article 15 Secretary: Michael Rothmann 2015 Golf Outing Registration 16 Executive Director: Julie Barth 2015 Golf Outing Sponsorships 17 Board of Governors 2015 Annual Wine Tasting & Bags Registration 19 Kenneth C. Apicella Robert Boszko New & Noteworthy 20 Anna Markley Bush Miriam E. Cooper Nominating Committee Recommendations 21 Joette Doran Board Meeting Highlights 22 Allen S. Gabe Colin Gilbert Office Updates 23 Scott Kuntz Michael Lightfoot Pub Trawler 24 Gary Newland Nicholas Richardson Bulletin Board 25 Joseph Vito Calendar 26 Immediate Past President: Michael A. Meschino Association Attorney: Matthew Kelley Need Help? Call Parliamentarian: Lance Ziebell 1-800-LAP-1233 Lawyers Assistance Program Newsbriefs - 6 Mike Meschino’s Parting Thoughts as NWSBA President Over the years, Mike wrote many pages for New- and early 70s. They appeared several times with the then briefs, whether it was his regular “Family Matters” nascent band known as Styx and the pride of Palatine, Il- column, his “President’s Page” or his “Did You linois, and St. Viator’s High School, Theodore Nugent and Know”, “Letters to the Editor”, and “Editor’s Rant”. The Amboy Dukes. The Deep End was a teen bar (at that time, Park Ridge, Illinois was completely dry). However, the Mike’s final President’s page was written in June, music generated from these artists was original and, for the 2014 as his presidency came to an end. We think it most part, very entertaining. is fitting to reprint a portion of his column that sum- marizes his long committment to the Bar and his love REO Speedwagon had some hits in the 70s but only really of music. took off after Kevin Cronin, of Evanston, Illinois, and the pride of Brother Rice High School, joined the band in 1972 “This is my last President’s Page and my last column as its lead singer. There are certain songs that a great band of any kind for Newsbriefs. makes that are unforgettable. In looking back on my It is with great sadness that we have reported REO Speedwagon’s unforget- table songs are “Keep on sixteen years as an active the passing of Michael Meschino on March 11, 2015. member, (which commenced Loving You”, “Roll With the in the Summer of 1998 when As all of you are aware, Mike served as Editor-In- Changes” and “Time for me I was appointed Association Chief of the Newsbriefs from July, 2007 to June, to Fly”. The most current of Attorney and Golf Commit- 2013. In 2013, shortly before his tenure as President, those songs, “Roll With the Changes”, is almost 30 years tee Chairman), through my Mike asked me to take over as Editor of the News- membership on the Board old and seems to be timeless. of Directors and making my briefs. It was an honor to accept this position and Both of my daughters, while way up through the Execu- carry on the tradition of excellence that Mike built driving back and forth from tive Committee, this Associ- for Newsbriefs. I inherited the best bar association college, acknowledged how great it was to hear that song ation is now much stronger publication in the area because of Mike’s uncom- in community relations and come on the radio. They had respect among Bar Asso- promising dedication to producing a quality product no idea that the song was ciations than in any time I and his tenacity in achieving that goal. Mike turned older than they were. can remember. I leave as what could have been just a bar publication printing President of the Northwest The next band that had its gen- Suburban Bar Association, recycled articles into a publication that is at the fore- esis in the 1980s was the Cali- after 16 years of service in front of the practice of law. Mike worked passionately fornia band known as Guns N’ various capacities, with the for Newsbriefs and the NWSBA; taking on causes Roses. Guns N’ Roses almost seem like a natural progres- Association in a financially that were oftentimes very unpopular outside of sound condition.” sion from Led Zeppelin. Slash, the northwest suburbs. Mike entrusted me to the lead guitarist for Guns continue what he helped build, and for that I am N’ Roses, is a masterful show He continued with the forever grateful. Mike was a trusted colleague, man. However, Guns N’ Roses improved on the Led Zeppelin following..... peer, and friend to us all and he will be deeply model by having two other missed. guitarists as part of the band. 1980s Rock and Thereafter Because of this, when you went Scott Zambo to see Guns N’ Roses you were never disappointed with the “Anyone who is a regular Editor reader of this column must sound of the music. (This was believe that I thought that rock and roll died when Jim never true for anybody who Morrison was found dead in a bath tub in Paris, France on attended a Led Zeppelin concert. Since the band’s record- July 3, 1971. The answer to that is “yes and no”. First and ings were based upon the many tracks that Jimmy Page laid foremost, I thought that the era that started with the Beatles down on his guitar for the band, it was impossible for them and ended with Morrison’s death in 1971 was the greatest to come even close to reproducing that sound in concert. period of time for rock music. With the exception of U2 and Page refused to have extra guitarists travel with the band.) David Bowie, I have not chosen many groups from after The first four minutes and twenty-nine seconds of the band’s 1971 to appear in the column. However, I must admit that hit “Sweet Child O’ Mine” is one of the best songs in rock some of the groups that either received their greatest suc- history. That song along with their hit “Paradise City” is cess in the 1980s or a little bit after, or reached their zenith more than enough reason to have elevated this band to the in the 1980s were very good. Rock and Roll Hall of Fame. Sadly, their lead singer, Axl Rose, (born in LaFayette, Indiana) refused to play with the The first of these bands that I would like to focus on is REO band during the induction ceremony. However, Slash re- Speedwagon. REO Speedwagon was formed at the Uni- cruited a new lead singer who looked and sounded like Mr. versity of Illinois in Champaign in 1966. The group played Rose and the band’s performance that night was flawless. locally for many years in the Chicagoland area and shared a venue at the Deep End in Park Ridge during the late 60s Continued on Page 12 Newsbriefs - 7 Law Day 2015: Magna Carta: Symbol of Freedom Under Law Law Day is also fielded questions on an array of topics, including a national day the rewards and challenges of being a lawyer, work- for celebrat- ing with clients, and furthering justice as an officer of ing how law the court. and the legal The audience learned how the law underlies process con- almost every area of interest, from science to sports tribute to the to civil rights, and how what happens in court can freedoms that resonate far beyond the courthouse. The panelists NWSBA Law Day Chair, Miriam Cooper, welcomes students from Township High all Americans also contrasted different types of practice, noting that School Districts 211, 214, and 220 to the share. Presi- attorneys can provide invaluable services for clients Rolling Meadows Courthouse. dent Dwight without ever entering the courtroom. Eisenhower established the first Law Day in 1958 to mark the nation’s commitment to the rule of law. The theme for Law Day 2015, selected by the American NWSBA Immedi- ate Past Presi- Bar Association, is “Magna Carta: Symbol of Free- dent, Michael dom Under Law,” recognizing the 800th anniversary Meschino, discusses the of a legal document that still shapes the world today. rewards and chal- To celebrate Law Day 2015, the Northwest lenges of being a Suburban Bar Association invited high school stu- lawyer. dents from Township High School Districts 211, 214, and 220 to the Rolling Meadows Courthouse to learn about the Most importantly, the panelists emphasized Third Circuit that the high school audience represented a rising Court and generation of Americans who would establish busi- careers in the nesses, start families, sign contracts, buy houses, and law. plan for their futures––all with the help of attorneys, Law or even by becoming attorneys themselves. Day 2015 This annual event is chaired by NWSBA and was an apt District 214 board member, Miriam Cooper. The pro- The theme for Law Day 2015, selected by celebration of the American Bar Association, is “Magna gram also featured The Honorable William O. Maki, Magna Carta, Carta: Symbol of Freedom Under Law”. presiding judge for the Third Municipal Courthouse a document in Rolling Meadows, and a panel of attorneys that echoed in the living body of laws that govern our own included Donald Cosley, David Corbett, Monica Gur- country today. The panelists discussed their different giolo, Andrew Kwalwaser, Shawn McKenna, Michael areas of practice, including family law, criminal law, Meschino, and Ronald Wittmeyer. real estate, and personal injury, and talked about their unique journeys to the legal profession. The attorneys Newsbriefs - 8
N ORTHWEST S UBURBAN B AR A SSOCIATION
3 Gen Debtor/Creditor CLE 1CREDITS Prof. 3 General Scott Kuntz, Chair
April 9, 2015 5:45 PM - 9:00 PM Recent Statutory Changes and Case Law Affecting Foreclosure, Debt Collection and Post-Judgment Forest View Education Cen- Procedures ter Stephen Daday, Klein, Daday, Aretos & O’Donoghue, LLC 2121 S. Goebbert Road Scott C. Kuntz, Kuntz & Kuntz Arlington Heights, IL Nuts and Bolts of Prosecuting Forcible Entry Parking Lot B Entrance #1 located off and Detainer Suits Goebbert Road Timothy Barnes, Guthrie & Grady
$50 – Members Student Loans? Forget Bankruptcy and $100 – Non-Members Try Administrative Remedies After April 2nd: Daniel K. Robin, Daniel K. Robin, Ltd. $60 Members, $110 Non-Members
Seminar will begin promptly Rescuing the Troubled Chapter 13 Bankruptcy Case at 5:45 PM and will include Glenn Stearns, U.S. Bankruptcy Trustee digital materials and a light dinner Nuts and Bolts of Post-Judgment Proceedings- Garnishments and Citations To receive full credit, Daniel A. Wolf, Schwartz Wolf & Bernstein LLP attendees MUST be checked in
by 5:45 pm. NWSBA is going “Green”. All registered/paid attendees will receive the seminar booklet in PDF format prior to the seminar via Email. Attendees can choose to print the booklet or reference This program is appropriate for the document from their smart phone or electronic device. A very limited supply of hardcopy booklets will be available that evening for $10 each. ALL LEVELS
N ORTHWEST SUBURBAN Name______ARDC #______B AR ASSOCIATION Address ______Northwest Suburban Bar Association 800 E. Northwest Highway City/State/Zip______Suite 502 Palatine, IL 60074 Phone ______Email______
Phone: 847-221-2601 Method of Payment: ______Visa _____ MasterCard _____ Check Fax: 847-221-2844
Email: [email protected] ______Credit Card # Expiration Date ______Billing Address for Credit Card 3-Digit Code on Back Debtor Creditor 4/9/15 Newsbriefs - 9
The Northwest Suburban Bar Association cordially invites you to Judges’ Night 2015 Thursday, May 7, 2015 NEW VENUE Cafe La Cave NEW VENUE 2777 Mannheim Road Des Plaines, IL
5:00 PM Cocktails & Hors D’oeuvres 6:30 PM Cocktails & Dinner
The Hon. Bridget Hughes The Recipient of the 2015 Recipient of the 2015 Honorable Timothy C. Evans Scholarship Public Service Award Will be Honored RSVP by April 30, 2015 $150 - Members $200 - Non-members Includes Open Bar Throughout the Evening (After April 30th: $170 - Members; $220 - Non-Members)
Judges are guests of the NWSBA and will be sent individual invitations
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ENTREE CHOICE: Circle One: Filet/Chicken Duo - Salmon - Vegetarian Newsbriefs - 10 IRS Practice and Procedures By: Joshua Nesser, Lavelle Law, Ltd. amount paid from the estate’s gross income; (2) it Estate Deduction for Charitable Contributions – must be made pursuant to the terms of a governing Estate of Belmont v. IRS, 144 T.C. No. 6 (U.S. Tax instrument (in this case, the will); and (3) it must be Court 2015) “permanently set aside” for payment. For an amount to be deemed to have been “permanently set aside” Why This Case is Important: While many taxpay- for a charitable contribution, the estate must dem- ers are aware of the income tax deduction related to onstrate that the possibility that the amount in ques- charitable contributions that is available to individu- tion will not be used to make such contribution “is als, they may not be aware of the analogous deduc- so remote as to be negligible.” In this case, the IRS tion available to estates with respect to their income argued that the funds for the contribution had not tax returns and the different rules used to determine been permanently set aside, because the possibility when this deduction is permitted. This case details that such funds would be used to fund the litigation those rules. against the decedent’s brother was not so remote as to be negligible. With the estate having no income pro- Facts ducing assets and little cash in excess of the amount to be contributed to charity and with the estate know- In Belmont, the decedent passed away in 2007. In her ing of the existence of the litigation prior to filing the will, she left a sum of money to her brother, David, return in question, the Court agreed with the IRS. It and the remainder of her property to a charitable held that there was more than a remote possibility organization. After the decedent’s death, the estate that the estate would have to use the earmarked funds received a pension distribution of $243,463. Ten per- to fund the litigation. Accordingly, the deduction was cent of this payment was withheld for federal tax and disallowed. the remainder was deposited into the estate’s check- ing account. The estate did not have any income- Exclusion from Income of Damages for Pain and producing assets. On the estate’s 2007 income tax Suffering – Perez v. C.I.R., 144 T.C. No. 4 return, filed in 2008, it reported the pension distribu- (U.S. Tax Court 2015) tion as its primary source of income. In addition to certain relatively small deductions, the estate reported Why This Case is Important: In this case, the taxpayer a $219,580 charitable contribution deduction, which received contractual payments for donating her eggs was roughly equal to the pension distribution less tax to infertile couples. The taxpayer did not report these withholding. Also in 2008, prior to the return in ques- payments as taxable income based on the position tion being filed, the decedent’s brother commenced that they were non-taxable damages paid to compen- litigation against the estate to assert a claim against a sate her for pain and suffering. The Court provides piece of real property owned by the decedent, which a thorough analysis of when payments for pain and had been sold by the estate. This litigation was not suffering can be excluded from taxable income. resolved until 2011, when a lower court entered judg- ment in favor of the brother, which judgment was Facts upheld on appeal. The IRS disallowed the estate’s charitable contribution deduction on the basis that In Perez, through Donor Source International, LLC, the amount of the deduction was not “permanently the taxpayer entered into contracts with two infertile set aside” for payment to the charity and therefore couples to “donate” her eggs to them. Prior to moving not deductible and issued a notice of deficiency. The forward with this process, the taxpayer entered into estate disagreed and filed a petition with the U.S. Tax separate written agreements with Donor Source as Court. well as the potential parents. These agreements stated that the taxpayer would receive a fee for her “time, Law and Conclusion effort, inconvenience, pain, and suffering” in donat- ing her eggs. The contracts required her to complete Unlike deductions for charitable contributions by the medical process to receive the fees, but payment individuals, contributions by estates are governed by was not contingent on the taxpayer producing usable Section 642 of the Internal Revenue Code and related eggs. After executing the agreements, the taxpayer regulations. This section permits an estate to take a underwent a series of intrusive medical examinations current deduction from income tax for a charitable deduction even if that contribution will not be made and procedures, culminating in eggs successfully be- until sometime in the future. For an estate to claim a ing harvested from her. In 2009 she received a total deduction for an unpaid contribution, the contribu- tion must meet three requirements: (1) it must be an Continued on Next Page Newsbriefs - 11 Continued From Previous Page Facts of $20,000 in fees from her donations and was issued In Kanofsky, the IRS issued notices of deficiency to a 1099 from Donor Source reporting the payment the taxpayer with respect to his 2006 and 2007 fed- of these fees to her. Based on her own research, the eral income tax returns and he petitioned the Court taxpayer determined that the fees constituted compen- in dispute of those notices. After the Court sustained sation only for her pain and suffering and therefore the deficiencies, the taxpayer appealed and the deci- were not taxable. Accordingly, she did not include the sion was affirmed. The taxpayer then appealed to income on her 2009 income tax return. The IRS dis- the U.S. Supreme Court, which denied his request agreed and issued a notice of deficiency. The taxpayer for a hearing. In the Tax Court case, where the tax- filed a petition with the U.S. Tax Court. payer did not argue against the basis of the notices of deficiency but instead relied on arguments related Law and Conclusion to public corruption and other non-related issues, the Court determined that the taxpayer was making All income received from any source is taxable unless frivolous and/or groundless arguments and assessed such income is excluded from taxation by the Inter- a penalty of $10,000. It warned him not to continue nal Revenue Code. Section 104(a)(2) of the Internal making those arguments. After this litigation, the IRS Revenue Code and related regulations exclude from issued the taxpayer a final notice of intent to levy in taxable income all amounts paid to compensate the an effort to collect his tax liabilities. In response, the recipient for “damages” on account of personal physi- taxpayer filed a request for a collection due process cal injuries or physical sickness. Related regulations hearing. However, after that hearing was assigned to clarify that, for a taxpayer to exclude income under an IRS appeals officer, the taxpayer made no effort to this section, the underlying cause of action giving communicate with that officer towards a resolution rise to the recovery must be based on tort or tort-type and did not take any of the steps required to reach rights and the payment had to be received on account a resolution. The appeals officer issued a notice of of personal injuries or sickness. Essentially, payments determination upholding the IRS’s right to levy and can only be excluded under this section if received in the taxpayer again filed a petition with the Court. The litigation or in settlement of pos- sible litigation. IRS filed a motion for summary judgment and again The taxpayer argued that, by limiting the definition asked the Court to assert a penalty against the tax- of “damages” to include only payments received as payer for making frivolous arguments. part of litigation or pending litigation, the regulations misinterpreted the statute and were invalid. Because Law and Conclusion it found that the regulations was not arbitrary or capricious in substance or manifestly contrary to the Section 6673(a)(1) of the Internal Revenue Code au- statute, the Court did not invalidate the regulations. thorizes the Tax Court to require a taxpayer to pay a Moreover, the Court held that payments received to penalty of up to $25,000 if it appears that the taxpayer compensate the recipient for future pain and suffering has instituted or maintained proceedings primarily to (meaning the recipient is consenting to undergo such delay collection or if the taxpayer’s position is frivo- pain and suffering) cannot be excluded under Section lous or groundless. In this case, the taxpayer previ- 104(a)(2) . Accordingly, the Court found in favor of ously made arguments deemed frivolous and was the IRS. warned not to make those arguments again, a warning he advised the Court he understood. Still, in response Penalty for Frivolous Tax Court Arguments – to the IRS’s motion for summary judgment, the Kanofsky v. C.I.R., T.C. Memo 2015-34 taxpayer made the exact same baseless and irrelevant (U.S. Tax Court 2015) arguments he made in the original litigation. Accord- ingly, the Court determined that the taxpayer’s sole Why This Case is Important: Some taxpayers may purpose was to delay collection and asserted a penalty believe that filing a petition with the U.S. Tax Court against him of $20,000. for no other reason but to delay and frustrate collec- tion by the IRS is proper. As this case demonstrates, the Tax Court should not be used to make frivolous The NWSBA Federal Tax Committee meets the second arguments, and doing so can result in the assessment Wednesday of every month, except during the summer, of substantial penalties. from 12:15 p.m. to 1:15 p.m. The location is t/b/d. Please feel free to contact the committee chair Tim Hughes with any questions at 847.705-9698 or thughes@lavellelaw. com. Newsbriefs - 12 Continued From Page 6 In the late 1980s, Nirvana established itself as the definitive band from the Seattle grunge scene. Most rock historians Mike’s dear claim that Nirvana actually saved rock for a new genera- friend Neil Good tion. In 1991 the band produced the album “Nevermind” which included its first single “Smells Like Teen Spirit”. (left) presents him “Nevermind” would eventually sell over seven million cop- with the presiden- ies in the United States and over 30 million worldwide cop- tial gavel during ies. In November of 1993, Nirvana recorded a performance Mike’s Installa- for the television program “MTV Unplugged”. It was a tion as president memorable session and most of America was introduced to Cobain’s voice and the haunting lyrics of “All Apologies”. of the NWSBA in June, 2013. Tragically, Kurt Cobain’s heroin addiction resurfaced in early 1994 after he was found unconscious on the morn- ing of March 4, 1994, by his wife, Courtney Love, in a The next band from this period of time is Journey. Journey hotel room. Cobain then entered drug rehabilitation in late actually was formed in 1973 in San Francisco, California. March of 1994. However, less than a week into rehabilita- Their greatest hits came in the early 80s. The song every- tion, Cobain climbed over a wall and took a plane back to one will remember the band for is the 1981 hit “Don’t Stop Seattle. A week later, on April 8, 1994, Cobain was found Believin’”. This was the favorite song of White Sox catcher, dead of a possible self-inflicted shotgun wound to his head A.J. Pierzynski, who used it as a theme song for the White at his Seattle home. The band then went on without him and Sox during their run to the World Series Championship in the royalties that came in from the albums kept piling up. 2005. In a well-publicized law suit between the remaining band members and Ms. Love, a settlement was reached. Consid- Chicago fans were treated to the celebrations inside the White Sox locker room which featured a hooked nose, ering that the band sold over 75 million albums worldwide, small, long haired man by the name of Steve Perry who was the settlement had to be satisfying for both sides. the lead singer for Journey. He looked as out of place as a pink flamingo in the White Sox locker room. Cobain joined the long list of rock’s self-inflicted tragedies such as Jimi Hendrix (heroin overdose); Janice Joplin The band’s string of hits started in 1977 after Journey hired (overdose of multiple drugs); and Jim Morrison (alcohol Steve Perry as their new lead singer. Their biggest hits poisoning). came in the 80s. Songs such as “Open Arms” and “Faith- fully” were staples on the FM dial during the 1980s. In These rock stars live on, presumably forever, in the music 2009, i-Tunes reported that the song “Don’t Stop Believin’” that we listen to on an almost daily basis.” was the number one downloaded song that year. The song lives on in Detroit as the favorite song of the Red Wings crowd any time the Red Wings score a goal.
Bon Jovi was an American rock band formed in New Mike with Louie Jersey in 1983. The band is named for the lead singer Capozzoli, former whose real name is John Francis Bongiovi, Jr. Bon Jovi law partner been involved in innovation in the music industry from its and friend since formation. Their song “Living on a Prayer”, released in childhood, at 1986 was considered the best song of the 1980s by Rolling the NWSBA golf Stone Magazine. In September of 1989, Jon Bon Jovi and Richie Sambora,(the lead guitarist), performed “Living outing . on a Prayer” and “Wanted Dead or Alive” with acoustic guitars on the 1989 MTV Video Music Awards. It is gener- ally conceded and acknowledged that this was the spark that led to the MTV Unplugged series and the popularity of the unplugged movement in popular rock music. The 1990s were very good years for the band and their album “Cross- roads” became the best selling album of 1994. The band took a hiatus in 1996 until June of 1999 when they reunited. In June of 2000, the band released “Crush”. The single from that album “It’s My Life” was the groups most suc- cessful single. The line written by Jon Bon Jovi, “Frankie said he did it my way” was one New Jersey heart-throb and Michael A. Meschino teen idol paying homage to the greatest of all New Jersey heart-throbs and teen idols, Frank Sinatra. 1955 - 2015
The final band that I want to talk about is Nirvana which was formed in Seattle, Washington and featured singer/ guitarist Kurt Cobain as the driving force behind this band. Newsbriefs - 13 N ORTHWEST S UBURBAN B AR A SSOCIATION
3 Gen Real Estate CLE 1CREDITS Prof. 2 General Co-Chairs - John B. Sprenzel, Thomas W. Winkler, Matthew J. O’Connor April 23, 2015 Recent Changes in Residential Real Estate: 11:45 AM - 2:00 PM How They Will Impact Your Client’s
Westwood Tavern & Tap Transaction From Contract to Consummation 1385 North Meacham Schaumburg, IL 60173 Ralph J. Schumann
Law Offices of Ralph Schuman $50 –Members $100 –Non-Members After April 16, 2015: $60 Members & $110 Non-Members Commercial Due Diligence:
What You Don’t Know Can Hurt You Seminar will begin promptly at R. Kymm Harp, Shareholder & 12:00 PM and will include digital materials and lunch David P Resnick, Partner Robbins, Salomon & Patt, Ltd. To receive full credit, attendees MUST be checked in by 12:00 pm. Sponsored By:
This program is appropriate for ALL LEVELS Two Professional Responsibility MCLE Credits Upon Approval From The Illinois Supreme Court’s Commission on Professionalism
NWSBA is going “Green”. All registered/paid attendees will receive the seminar booklet in PDF RSVP by 4/16/15 format prior to the seminar via Email. Attendees can choose to print the booklet or reference To avoid late registration fees the document from their smart phone or electronic device. A very limited supply of hardcopy booklets will be available at the event for $10 each.hse will provide 4 hours of Profes-
sional Responsibility Credit N ORTHWEST SUBURBAN Name______ARDC #______B AR ASSOCIATION Northwest Suburban Bar Association Address ______800 E. Northwest Highway Suite 502 City/State/Zip______Palatine, IL 60074 Phone ______Email______Phone: 847-221-2601 Fax: 847-221-2844 Method of Payment: ______Visa _____ MasterCard _____ Check Email: [email protected] ______Credit Card # Expiration Date ______Billing Address for Credit Card 3-Digit Code on Back Real Estate 4/23/15 Newsbriefs - 14 On This Day.... By: Robert Stoller
For nine months, from June, 1864 to April, with furnishings that included several chairs, at least 1865 armies under Lt. General Ulysses S. Grant two tables, a sofa and a large secretary. Lee seated besieged Petersburg and Richmond, VA., last strong- himself, and, along with Babcock and Marshall, wait- holds of General Robert E. Lee’s soldiers and the ed for Grant. Shortly after 1:30 pm, Grant arrived Confederate government. Union victory in the Battle with a small cavalcade of officers including Generals of Five Forks on April 1, 1865 compelled Lee to Phillip Sheridan, Edward Ord and Captain Robert evacuate his position to save his army. The next day Todd Lincoln, the President’s son and a junior mem- the Confederates marched away from Petersburg ber of Grant’s staff. Sheridan penned a memorable and Richmond and headed west, intending to obtain description of the two great antagonists in McLean’s rations at Amelia Court House, then proceed south parlor. “General Lee was dressed in a new uniform down the railroad to Danville, VA. and ultimately join and wore a handsome sword. His tall, commanding forces with General Joseph E. Johnston’s forces in form thus set off contrasted strongly with the short North Carolina. figure of General Grant, clothed as he was in a soiled suit, without sword or other insignia of his posi- Warfare became a matter of rapid movements, tion except a pair of dingy shoulder straps.” Grant with Lee retreating and Grant’s armies pursuing ag- asked an aide for writing materials and rapidly put gressively. For the Confederates, disaster piled upon terms to paper that reflected Lincoln’s thinking about disaster. At Amelia Court House Lee’s hungry and extending mercy to a beaten foe. The key provisions exhausted veterans found no rations waiting; Union stipulated that officers would “give their individual cavalry dashed in upon their wagon trains at every paroles not to take up arms against the Government opportunity, while their rear guard was hard pressed of the United States until properly exchanged and by Federal infantry; at Jetersville, a strong Union each company or regimental commander sign a like force blocked the retreat south; at Saylor’s Creek, parole for the men of their commands. The Arms, the Confederate rear guard was cut off and more Artillery and public property to be parked and stacked than 6,000 men were captured; and at Farmville Lee and turned over to the officer appointed by me to barely beat Grant across the Appomattox River, but receive them. This will not embrace the side Arms the race was so close that the main bridge went unde- of the officers nor their private horses or baggage. stroyed while Grant continued to press hard on Lee’s This done each officer and man will be allowed to heels. By April 8, in camp just east of Appomattox return to their homes and not be disturbed by United Court House, Lee realized that his army was trapped States Authority so long as they observe their parole on three sides. On April 9, Lee sent out flags of truce and the laws in force where they may reside.” Lee and a message to Grant arranging to meet with him to appreciated Grant’s generosity about officers’ arms discuss previously offered surrender terms. and animals and requested that any of his men who owned a horse be allowed to take then for spring Lee instructed his aide Colonel Charles Mar- planting. Grant also agreed to this request. Lee rose shall to locate a house suitable for the meeting. A to leave shortly after 3p.m. He and Grant shook short search led to the home of Wilmer McLean, who hands. Stepping onto to the porch, he returned the in one of history’s small ironies, had owned a farm salute of Federal soldiers in McLean’s yard. Soldiers near the battlefields of First and Second Bull Run(in in both armies reacted swiftly to the news of the sur- the South called the Battles of Manassas) before render. Some Federals began a 100-gun salute, which moving to Appomattox. (The surrender meeting did Grant stopped because the “Confederates were now not take place at the Court House building because our prisoners, and we do not want to exult over their it was Palm Sunday and the building was closed). downfall.” After Lee and Grant left officers removed McLean’s house was a substantial brick structure, certain items from the parlor. General Sheridan paid three stories high with a columned porch across the twenty dollars in gold for the table General Grant front, that stood a short distance west of the court- used at the surrender and presented it to General house on the south side of the Richmond-Lynchburg George A. Custer as gift for Mrs. Elizabeth Custer. Stage Road. Lee and Lt. Colonel Orville E. Babcock, General Ord bought the table General Lee used in the an aide on Grant’s staff, soon made their way through McLean parlor for $40.00. This table is now in the the village to the house, and Lee climbed the front collection of the Chicago History Museum. steps, entered the hall, and turned left into a parlor Newsbriefs - 15 Lawyer’s Assistance Program By: Tony Pacionne, Clinical Director I’m Not Depressed, I Said To Anyone Who Cared Patrick In about a month, my anxiety level dropped and the symptoms of depression began to recede. Now and “I’m not depressed, I said to anyone who cared about since that first episode in 2008, I am nearly cleared of me.” A good few months each year, often in very anxiety, which I now believe drives the depression. early spring or late winter, I would admit that I had some sort of seasonal affective disorder. But depres- The doctor asked me if I would like to do some coun- sion, no. It’s referred to as denial and, maybe like seling. My first reaction was to say no, as I didn’t alcoholism, denial is a key factor when professionals want to admit to anyone else that I had been or was evaluate your case. depressed. But I did agree and spent about four years in weekly talks with a psychologist. She got me to You may not be surprised that those SAD (seasonal express my fears, resentments, anger, and discontent. affective disorder) episodes became lower and more We developed a tool box, one with the tools to deal frequent. Then, in late May 2008, I had what I now with the “ups” that make me anxious. understand was a panic attack. It was real and it was terrible. Even though the episode trigger was nothing Here’s a look into my tool box. I cannot have resent- earth-shaking, my anger and resentments were run- ments. I have to communicate my feelings for people. ning very high. I don’t need to necessarily avoid things that cause me anxiety as much as try to overcome them. When I About one week later on a Sunday afternoon, our wake up in the morning, I don’t think too much on a seven-year-old grandson brought me his bike and project. I simply get up and begin the day. I try not to asked that I put the chain back in place so he could have resentments and make amends quickly, admit- ride it. I said, “Sure,” and took the bike to the garage ting when I was wrong or misguided. to do the work. I couldn’t fix the chain! The crank had lost two bearings and would consequently not allow My sister wrote me a note with this advice, which the chain to remain on the rear sprocket. I just went I’ve tried to adopt in my life. “Counseling sessions nuts – threw up my hands and roughly told the boy I are vital to your well-being. Exercise daily in some couldn’t make the chain on the bike work. way that is not task-oriented. Finally, be advised to begin to live your life.” Into the house I went, having my second panic attack over virtually nothing at all, but was rendered totally I also try to “think happy thoughts” and each day depressed, and discomforted. read and think about a five-step program to practice optimism. Here are the five steps recommended by a On the advice of a long-time member of Alcoholics professional counselor: Anonymous, who was sent to me by my wife for an 1. Become aware of your negative thoughts hour-long discussion, I was told that, “We have to be and question whether they are accurate. more relaxed.” But how? 2. Challenge your negative thinking and see if Monday I called the internal medicine doctor and it can become less extreme and occur less went to see her in the early afternoon. I had previous- often. ly explained to her that I sometimes thought I might 3. Think of an alternative, more positive ex have SAD. She asked whether I had increased my planation of events. intake of Vitamin D. I replied yes, but to little avail 4. Remember that pessimistic thoughts para and it didn’t stop me from having two panic attacks in about a week. The doctor checked me over and wrote lyze us from action; so think about how a prescription for a drug that treats both anxiety and your negative beliefs are stopping you from depression, explaining that it would begin to show obtaining what you want in your life. effects in four to six weeks. I went home and sat in 5. Focus on the present and practice gratitude. the house for most of the next month. I am retired and was at the time. Guess what? My life is so much better much of the My brother-in-law explained the molecular duties of time. Of course I have to do a little refresher training the drug thus: “It slows up the little hair-like things from time to time. My wife helps to point me in the on the nerves that lead to the psychic part of the right direction in that regard. brain. It cuts down the faulty messages getting to the emotional part of the brain.” Alright! Newsbriefs - 16 Northwest Suburban Bar Association Annual Golf Outing In Partnership with the NWSBA Foundation
OFFICIAL SPONSOR OF THE 2015 OUTING:
Wednesday August 19, 2015 NWSBA 11:30 AM - Registration & Lunch Annual 12:30 PM - Shotgun Start Golf Outing 2:00 PM - Bags Tournament 3:30 PM - Wine Tasting 5:30 PM - Dinner & Awards 2015 Schaumburg Golf Club 401 N. Roselle Road Schaumburg, IL 60194 $150.00 per person R.S.V.P. by August 12, 2015
NAME OF GOLFER: ______EMAIL:______@______
I am paying for Myself ($150) I am paying for my foursome ($600)to include the following golfers:
Name & Email Required: ______@______Name & Email Required: ______@______Name & Email Required: ______@______
I would like to attend the NWSBA Golf Outing DINNER ONLY ($50) I would like to attend the WINE TASTING & DINNER ($75) Sign me up for the BAGS TOURNAMENT, WINE TASTING & DINNER ($75) Sign me up for the BAGS TOURNAMENT, only ($10)
______Name Credit Card # MC VISA (circle one) ______Billing Address on Card Exp. Security Code EMAIL (Required)______
Checks and Registration Forms can be mailed to: NWSBA, 800 E. Northwest Highway, Palatine, IL 60074 Newsbriefs - 17 NWSBA The Northwest Suburban Bar Association Annual in Partnership with the NWSBA Foundation Golf Outing 2015 Golf Outing Sponsorship Form
Wednesday, August 19, 2015 2015 Schaumburg Golf Club Please submit this form to the NWSBA office by August 1, 2015
Please check the sponsorship package of your choice.
Package A - $250 per sponsor (one or more per tee or green) Name displayed on a 24”x24” sign at tee or green - Multiple Sponsors per Hole Recognition of Sponsorship During Dinner, in Program Booklet & in Newsbriefs
Package B - $500 per sponsor (exclusive for tee & green of choice) Name displayed on a 24”x24” sign at tee or green - One Sponsor Per Hole Option to have a representative present at hole to meet and greet golfers Opportunity to distribute marketing materials/giveaways Recognition of Sponsorship During Dinner, in Program Booklet & in Newsbriefs
Premier Specialty Hole - $350 per sponsor PLUS cost of materials One sponsor per hole. Contact the Association office for details. Recognition of Sponsorship During Dinner, in Program Booklet & in Newsbriefs
Raffle Prize Donation (Value of $250 or more) Opportunity to draw winning raffle ticket and address attendees Recognition of Sponsorship During Dinner, in Program Booklet & in Newsbriefs
For any sponsors wishing to attend the dinner portion, there will be an additional $50.00 charge per person
Make checks payable to NWSBA, 800 E. Northwest Highway, Suite 502, Palatine, IL 60074 Phone: 847-221-2601 / Fax: 847-221-2844 / Email: [email protected] Sponsor Name:
Contact Name:
Address:
Email Address: Phone: Fax:
OFFICIAL SPONSOR OF THE 2015 OUTING:
Newsbriefs - 18
3 ,000,000 policies in 50 years. Lawyers protectin g consumers. One transaction at a time.
In the midst of celebrating our 50th year, we issued our three millionth policy. Congratulations to homeowners William “Billy” and Jill Thompson of Oglesby, Illinois, and to the ATG attorney-member who issued the policy, Dick Fiocchi (far left) of Bernabei, Balestri & Fiocchi, Spring Valley, Illinois. Congratulating Billy and Jill are ATG President Peter Birnbaum (second from left) and ATG Senior Vice President, Jerry Gorman, far right.
These homeowners and this ATG member represent what we strive for every day: Protecting the investment of every homeowner, and preserving the lawyer’s role in the process. For 50 years.
800.252.0402 | www.atgf.com | [email protected] Newsbriefs - 19
Northwest Suburban Bar Association in Partnership with the NWSBA Foundation
5th Annual Wine Tasting Event
APPETIZERS & WINE SPONSORED BY: If you don’t golf but would still like Bush & Heise to take part in the festivities, consider joining us for an unexpected pairing! Wednesday, August 19, 2015 2:00 PM - Bags Tournament Wine Tasting and 3:30 PM - Wine Tasting 5:30 PM - Dinner Bags Tournament at Schaumburg Golf Club Bags Tournament, Wine Tasting & Dinner Join us for a game of Bags before heading to the $75.00 Per Person Wine Tasting & Dinner Drinks and Prizes Included! Bags Tournament Only $10.00 Per Person
____ BAGS TOURNAMENT ONLY ($10.00)
____ BAGS TOURNAMENT, WINE TASTING & DINNER ($75.00)
NAME: ______
VISA___ MC___ CHECK___
______Credit Card No. 3-Digit Security Code
______Billing Address on Card Exp. Date Mail to: NWSBA 800 E. Northwest Hwy. Suite 502 Palatine, IL 60074 Newsbriefs - 20 New & Noteworthy By: Crystal Bush Please welcome the following new members: graduates outpaces the employment opportunities. What Bradley likes about the profession is simply the BRADLEY KAYE variety in that every day is different. What sets him Bradley is an attorney at Anderson & Associates, P.C. apart as an attorney is his work ethic and attention to He practices in the area of family law which includes detail. divorce and adoption cases, estate administration and the drafting of wills and trusts. He graduated from When not practice law, Bradley enjoys running. He DePaul University in May of 2015. While in Law owns two mutts, which takes up some of his and his school, Bradley was President of the Appellate Moot fiancé’s time. In addition he still enjoys music al- Court Society, was elected to the Order of the Bar- though he probably won’t be attending Lollapalooza risters for his excellence in oral advocacy and brief this year. His favorite cuisine is Indian and the last writing, received the Benjamin Hooks Distinguished good book he read was “A Load of Hooey” by Bob Public Service Award and a CALI Excellence for the Odenkirk. Future Award in E-Discovery. In addition, Bradley worked as a 711 attorney in the Family Law Legal PATRICK ROSS Clinic at DePaul as well as at the Cook County Public Patrick is an associate attorney at The Law Offices Defender’s Office where he represented Juveniles. of Robert J. Ross located in Inverness, IL. Patrick’s practice areas include business and commercial law, Bradley received his undergraduate degree from estate planning and estate administration. Patrick has Purdue University with a major in Communications represented a variety of clients, including businesses, and a Master’s of Arts degree from Columbia Col- governmental units and individuals. Patrick has been lege in Arts Management, Entertainment and Media selected to the Super Lawyers Rising Stars lists for Management. Prior to attending Law School Brad- 2014 and 2015. ley worked for the company that produces the Lol- lapalooza festival. He was involved in all areas of Patrick attended DePaul University College of Law event production from getting the talent to working where he received his J.D., summa cum laude, in with sponsors and with social media. Although he 2008. While at DePaul, Patrick served as business enjoyed the music business, Bradley always had an manager of the DePaul Law Review. He received interest in Law due to having several family members his bachelor’s degree, magna cum laude, from the who are lawyers. University of Notre Dame in 2005 where he majored in English and German. Bradley would advise a newly licensed attorney to be as active as you can when seeking employment. He Patrick is vice chair and a member of the auxiliary credits the advice he received from a law professor to board of Lawyers Lend-a-Hand to Youth Program, his success in this area. The professor suggested that an organization that channels the legal community’s he go on what he called “coffee” interviews where resources to promote best practice mentoring and you meet with practicing attorneys in areas of the law tutoring programs for teens and children in disadvan- that you have an interest in. These coffee interviews taged communities. Patrick is also an active member are really a way of gathering information that can be of the Chicago Bar Association and the Illinois State helpful as you pursue your career, and for Bradley Bar Association. one of the people he met during a coffee interview let him know of an opening with his current employer. Patrick was drawn to the legal profession while work- In today’s competitive market, Bradley believes you ing for his Dad as a law clerk during junior high, high have to be as active as you can in as many organiza- school and college. The job was a good fit for him tions as is reasonable and to try and meet as many because it is one of the few professions that require people as you can, if you want to find a job. This a significant amount of reading comprehension and strategy is one of the reasons Bradley credit to why writing, skills which he excelled at. Patrick started he had no trouble finding employment upon gradua- his legal career working as an associate attorney at tion. Ungaretti & Harris LLP for six years prior to joining his father’s practice earlier this year. Patrick met his One of the things Bradley believes would be helpful wife while at Ungaretti, where she still practices. in the profession is if there were tougher restrictions to getting into law school so that there are not so many lawyers. He believes the number of law school Continued on Page 22 Newsbriefs - 21
2015 NOMINATING COMMITTEE RECOMMENDATIONS
NWSBA BOARD OF GOVERNORS That on January 28, 2015 I, Michael Rothmann, as the Secretary of the Northwest Suburban Bar Association, received the recommendations of the Nominating Com- mittee for the following respective offices:
PRESIDENT: Ronald F. Wittmeyer FIRST VICE-PRESIDENT: Nichole Waltz SECOND VICE-PRESIDENT: Jay A. Andrew TREASURER: Michael Rothmann SECRETARY: Miriam E. Cooper
BOARD OF GOVERNORS: Gary Newland Nick Richardson Lance Ziebell
Consider Newland & Newland for NWSBA FOUNDATION BOARD OF DIRECTORS your clients needing Immigration help. That on January 28, 2015 I, Michael Rothmann, as the Secretary of the Northwest Suburban Bar Association, received the recommendations of the Nominating Com- • All Visa types mittee for the NWSBA Foundation Board of Directors: Steven Daday, Susan Kim, Charles Adler, Lynn • Citizenship Palac, Hon. John Tourtelot (Ret.), Adra Campbell and Thomas Moran. • Deportation
• Asylum Elections will be held during the Annual Meeting on Judges’ Night, • Residency which is scheduled for May 7, 2015. • Employment/Work Visas We thank Past President, Donald Cosley, for his ef- forts as Chairman of the Nominating Committee, and extend our thanks to the Nominating Committee Members: Richard Miller, Robert Ross, Scott Zambo Call Gary Newland at (847) 797-8000 and Nichole Waltz. Newsbriefs - 22 Board Meeting Highlights By: Michael Rothmann, NWSBA Secretary
The NWSBA has been attempt- Judge’s Night is set for May 7, 2015 grilled on the patio and dinner ing to get an Attorney’s Room in at Café Le Cave, 2777 Mannheim will be sit down family style. This the Third District Court house for Rd. Des Plaines, IL for $150 per should reduce and eliminate the several years. This month Cook ticket, 5 hour open bar. Please long lines from last year. We will County proposed an open area in make plans to attend this always also have wine tasting and a bag the back of the Third District’s caf- great event. toss tournament. eteria as a designated quiet area for attorneys and public, first come The Golf Outing is set for August Installation Dinner will be on June first serve, which is different than 19, 2015 at Schaumburg Golf Club. 16, 2015 at Rolling Green Country what we have been pushing for. We This year we hope to have Judges Club. Please mark your calendars. will continue to discuss with Cook from DuPage and McHenry, and County the plans for the Attorneys as always hope to see the Judges Bradley Kaye was approved as a Room and hope to make it a reality from the Second and Third District. new member. in the near future. Lunch and dinner will be done dif-
ferently this year. Lunch will be
Continued From Page 20 mendations in terms that the client understands. His advice to a new attorney or a student in law school is What he likes about the profession is that it forces to start creating your contact list now and to not be you to think creatively and proactively when solving shy about asking others who have gone before you problems in ways that meet the needs of the client. for help. The legal profession requires a significant amount of emotional intelligence in that one has to listen care- When not practicing law, Patrick enjoys reading and fully to decipher the client’s goals, process that infor- listening to audio books, with the Invisible Man being mation through the lens of our legal training and then the last good book he read. Patrick doesn’t have as confirm our understanding with the client without much free time as he’d like, so a weekend with no “to using a lot of legalese. Patrick also finds technology do” list is always enjoyable along with the ability to to be useful because it makes it easier to keep abreast catch up on some sleep. of developments in the law and is useful in staying in touch with clients and giving them updates.
One of the challenges he faces as an attorney is the interpersonal conflict inherent in practicing law, which can create stress. In addition, in today’s econ- Crystal R. Bush is an attorney at CR Bush Law omy, there is the pressure to keep fees down while at the same time ethically representing a client. One of where she practices in the areas of estate planning, his strengths as an attorney is his ability to effectively real estate, family, business and probate law. communicate sometime often complex legal recom- Newsbriefs - 23 Office Updates NWSBA LOGO AVAILABLE FOR MEMBER JUDGES’ NIGHT SPONSORSHIPS WEBSITES The NWSBA logo is available for FREE to all mem- The 2015 Judges’ Night will be held on Thursday, bers in good standing to promote their membership in May 7 at Cafe La Cave in Des Plaines. Please call the the Association. To download the logo, go to www. Association office at 847-221-2601 if you would like nwsba.org > Member Services > Use of NWSBA to consider one of the following sponsorship opportu- Logo and follow the download instructions. nities:
All members downloading the image agree to the CORPORATE LEVEL SPONSORSHIP: $675 NWSBA Terms and Conditions and Use of NWSBA • Includes 1 registration Logo Rules. • Recognition in all pre and post-event releases and email blasts SERVE THE COMMUNITY ON ELECTION • Opportunity to display corporate logo in the DAY AS AN ELECTION JUDGE. event program The Cook County Clerk’s office is recruiting com- munity members to serve as election judges for the INDIVIDUAL MEMBER SPONSORSHIP: $250 April 7, 2015 Consolidated Election. Election judges We are offering a special $250 “Members Only” are an essential part of the democratic process as sponsorship opportunity to all NWSBA members. they both assist voters and ensure the polling place is Your sponsorship will include recognition in pre running smoothly. It is also a unique opportunity for and post- event releases, email blasts, and in the lawyers to learn about the nuts and bolts of Illinois program booklet. election procedures. Election judges are paid $175, however if they choose to take on additional training The $250 sponsorship does not include the cost of and responsibility for the voting equipment they will your ticket to attend the event. receive $325. Visit cookcountyclerk.com/judges or call 312.603.0988 to learn more and apply.
SAVE THE DATE!
2015 Annual Installation Dinner Tuesday, June 16th
Rolling Green Country Club 2525 E. Rand Road Arlington Heights, IL 60004 Newsbriefs - 24 NORTHWEST SUBURBAN BAR ASSOCIATION Pub Trawlers
Thursday, April 16, 2015 5:30 PM
Location: To Be Determined
Special Guests: To Be Determined
PUB TRAWLER SPONSORSHIPS: $275 Per Event If you have suggestions for a special guest or are interested in being a sponsor, please contact: Kristina Regal: [email protected] 847-705-7555 Joseph Vito: [email protected] 847-247-9548
800 E. Northwest Highway Suite 502 Palatine, IL 60074 847-221-2601 www.nwsba.org Newsbriefs - 25 Bulletin Board
Ads are $20.00 per month and are published as a service to our Members. Call 847-221-2601 LOOKING TO AQUIRE the practice of a retiring attorney or attorney Office Space that wants to semi-retire. Call 847-840-8950 for a confidential discus- sion. COVERAGE ATTORNEYS NEEDED – We’re looking for experi- ARLINGTON HEIGHTS. 2 Beautiful window offices in shared space enced criminal/traffic attorneys to help cover overflow court dates on a near the 3rd district courthouse. Room for secretarial, 2 conference per court date fee basis. Former prosecutors, public defenders or other rooms, large reception area and beverage bar. Plenty of parking. Great attorneys with criminal/traffic knowledge are welcome to contact our collaborative environment and referral work in the suite and the building. office for information. Must have attorney liability coverage. Attor- Please call Laura at 847-797-9300 ney fees are agreed to ahead of time and are always paid immediately. OFFICE SPACE AVAILABLE. One North LaSalle St. Chicago, window Speak to Mitch at Mitchell S. Sexner & Associates LLC at offices, support staff stations, 2 conference rooms, reception area, high 847-690-9990 x0. speed copier/scanner, wi-fi and many other amenities including kitchen. Convenient to the Daley Center and Federal Court. Possible referrals. FORECLOSURE DEFENSE: Experienced Lawyers in Foreclosure De- Available immediately. Please call. 847-590-8700. fense. We can help your clients with all aspects of foreclosure defense in Chicago and Lake, McHenry, DuPage, Kane and Will Counties. We ARLINGTON HEIGHTS. 121 S Wilke Rd. Arlington Heights Suite practice Foreclosure Defense in Federal and State Court as well. Ex- 301: We are expanding our space. Office(s) for rent. Cubicle(s) for rent. perienced with Robo Signing and other defenses.Call Gary A. Newland We have 10 law firms in the suite and growing. Call Gary at 847-797- 847-797-8000. 8000. SUPER LAWYER & AV rated Employment Lawyer in Skokie. Laurie INVERNESS: Professional building with shared office spaces, includes J. Wasserman represents clients in statutory claims for discrimination conference room and kitchen. $550-975/mo. includes utilities. Call Bill (including disability, sex [including sexual harassment, sexual orien- at 262-877-3300 x 222 tation, and glass ceiling], pregnancy, age, religion, race, and national ARLINGTON HEIGHTS: Office Space Near 3rd District. Two large origin), Family and Medical Leave Act, and Wage and Hour; and draft- window offices (12x15½) available. Shared secretarial space, large con- ing/litigation re employment contracts, non-compete agreements, trade ference room (10½ x 16) with floor to ceiling windows and atrium view, secrets agreements, retaliation and whistleblowing. Telephone: (847) reception area and storage room available in a 4 attorney suite. One-half 674-7324; Email: [email protected]; mile from the Third District Courthouse. Very reasonable rent. Please call Web: www.webemploymentlaw.com 847-577-8556 and ask for Mike.
Referrals
PROBATE & TRUST ADMINSTRATION—Also, Estate Planning, Real Estate transactions; Medicaid applications and Elder Law. Call Richard P. Miller, 847-981-9190 or email [email protected]. REAL ESTATE TAX REDUCTION REFERRALS - Amari & Locallo, whose practice is confined exclusively to the real estate tax assessment process, is accepting referrals of commercial, industrial and multi-unit residential properties (seven units or more) from fellow NWSBA attor- neys. Co-counsel fees provided. Note that all properties within Chicago are being reassessed in 2015. Amari & Locallo has offices in DuPage County to service the real estate tax needs of property owners in collar counties: Lake, Will, Kane, McHenry, DuPage, etc. Properties located anywhere in Illinois will be reviewed without cost or commitment. Call Katherine Amari O’Dell at (312) 255-8550. WORKERS’ COMPENSATION: Very experienced in work injury claims. Trial, Appeals, Uninsured and all aspects of Work Comp. At Newland & Newland LLP we would like to help your clients and look forward to your referrals. We represent clients in Cook, Lake, McHenry, DuPage, Kane and Will Counties. Call Gary A. Newland 847-797-8000.
SCHAUMBURG AREA: Well established, leading edge, tax and busi- ness transactional practice seeks experienced associate or partner level employee or contractor... Income tax, tax defense, estate planning, busi- ness organizations, structural planning, asset protection, some tax court, and other work as well. Prefer JD, CPA or LLM with high-class rank and people skills. Send resume, class rank, salary history and work experi- ence to Jim Mortensen, Office Manager, Richard M. Colombik & Associ- ates, P.C., One Pierce Place, Suite 460E, Itasca, IL 60143; Telephone: 630-250-5719; Fax: 630-250-5701 Northwest Suburban Bar Association Non-Profit 800 E. Northwest Highway, Suite 502 Organization Palatine, IL 60074 U.S. Postage Paid Palatine, IL 60095 Phone: 847-221-2601 Fax: 847-221-2844 Permit No. 2522 Attorney Referral: 847-221-2681 www.nwsba.org
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CALENDAR
April 9 Debtor/Creditor CLE
April 14 Board of Governors Meeting
April 16 Pub Trawler
April 23 Real Estate CLE
May 7 Judges’ Night
May 12 Board of Governors Meeting
May 19 Ethics in Film CLE
June 16 Installation Night