NWSBA Welcomes 2 Judges to Rolling Meadows

June 2012

Dedicated to improving the quality of life in ourN communityewsbriefs by inspiring excellence in the practice of law NWSBA Welcomes 2 Judges to Rolling Meadows

The Northwest Suburban Bar Association welcomed new judges to its home courthouse of the Third Municipal District in Rolling Meadows at the association’s recent Annual Meeting. Welcomed were the Honorable John D. Tour- telot and the Honorable Ketki “Kay” Steffen, both of whom come to the Third Municipal District of the Circuit Court of Cook County after time spent in other districts. NWSBA Outgoing President Donald J. Cosley with The Honorable Judge Kay Hanlon, left, and The Hon- “We welcome them to the communities of the orable Ketke “Kay” Steffen, right. Northwest Suburban Bar Association,” said Michael Rothmann, co-chair with Kenneth Apicella of the event. Mr. Rothmann then gave a brief biography of the proposal and passage of legislation allowing the new judges. judges to place tracking bracelets on repeat offenders. Judge Steffen served as an assistant state’s “We want her to know she’s always welcome attorney in the here and is a friend to the Northwest Suburban Bar Issue Features: Rolling Mead- Association,” Rothmann said. ows courthouse “Judge Tourtelot has been a friend of the President’s Page 3 for 18 years. Northwest Suburban Bar Association for many years,” Table of Contents 5 After she was Rothmann said, in re-introducing a face familiar to Family Matters 9 appointed a association members. The judge is a decorated Viet-

judge she pre- nam War veteran, police officer, and vice commander During This Month 14 sided in the Do- of Disabled American Veterans. He previously served

Board Meeting 24 mestic Violence in the Fourth Municipal Disrict in Maywood, Illi- Highlights Courthouse in nois. “We’re pleased his new home is here in Rolling Bulletin Board 27 Chicago. Judge Meadows,” Rothmann said. Calendar 28 Steffen was instrumental in Continued on Page 6 Newsbriefs - 2

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ISBA Mutual Insurance Company 223 West Ohio Street Chicago, IL 60654 (800) 473-4722 Strength | Commitment | Dedication www.isbamutual.com Newsbriefs - 3 President’s Page by: Donald J. Cosley “Well, that sure went fast!”

Much like senior year of high school, my term as President of the NWSBA went by fast. Writing this Presi- dent’s Page every month has really made me appreciate priests, ministers, rabbi’s, and newspaper columnists who need to come up with topics on a weekly or even daily basis, which makes coming up with a topic every month seem like nothing.

I felt that since this is my last article, it would be appropriate to highlight the Bar Association’s accomplishments and projects we have been and continue to work on for your benefit this past year. Among our usual litany of great events like the Golf Outing, Holiday Party, Judge’s Night, Dinner meetings, CLE’s, and Mock Trial, we had a number of new events which I have listed below:

1. Volunteer Luncheon: For the first time the NWSBA formally recognized the number of volunteers who act as court facilitators, work the Pro Bono Help Desk, and the chairs of the substantive law committees. 2. Lunch and Learn CLE’s: With the assistance of Presiding Judge Maki we were able to offer our members 3 free lunchtime CLE’s at the courthouse with a current Judge teaching the seminar. 3. Foundation Board: We were able to restructure and re-energize the Foundation Board with recent past presidents. We thank Ron Nelson for his many years of service as the President of the Foundation Board. 4. Illinois Legal Aid Online: Through the persistent efforts of Ron Wittmeyer, the Board approved going forward with a self- help resource for the economically disadvantaged members of the community who cannot afford lawyers and need to proceed pro-se at the courthouse. 5. Family Connections: We established a program to connect individuals associated with the Fellowship Housing Program who need to file paternity and divorce actions with attorneys with the NWSBA. 6. Letter to the Daily Herald: Through the efforts and research of Neil Good and Mike Meschino we drafted a letter supporting our Judges in response to a series of negative articles about judicial pay and workload.

We also created the first NWSBA Facebook page, quickly resolved issues with the In-Court Bar Program, hosted the first NWSBA free shredding event, moved into new office space, offered the State’s Attorney in the 3rd District 50% off our events, hosted judicial screening for the first time in a number of years, and continued in our efforts to obtain an attorney express line, attorney lounge, and a domestic violence diversion program.

Some of you may recall in my installation speech that I said “Don’t get so busy making a living that you forget to build a Life.” As another year of the bar association draws to a close, we should all take inventory not just of the professional accomplishments of the past year, but the personal ones as well. That being said, although I am proud of the things we accomplished this past year for the NWSBA, I am most proud of the personal milestones of the preceding 12 months. While juggling my law practice and the bar association, I managed to coach two sessions of 3rd grade basketball, manage 3rd/4th grade baseball, coach kindergarten soccer, serve on the board for the Arlington Heights Youth Basketball Association as the 3rd grade director, organize a sports trivia fundraiser for my son’s grade school, attend two Indian Guides campouts and one museum sleepover, play in softball and basketball leagues, and attend a fair number of DePaul Blue Demon and Bulls games with my family and friends…..and most importantly, managed to keep my wife fairly happy notwithstanding all the aforementioned activities!

I truly consider serving as the President of the NWSBA an incredible honor and privilege and thank all the members during this past year. Although I may not miss all the meetings, I will miss the people associated with the NWSBA. Newsbriefs - 4 THANK YOU!

The NWSBA would like to thank all its members who Attorneys who volunteer for the Pro Bono Desk assist volunteered to work the Pro Bono Desk and as Court pro se litigants by answering general questions regard- Facilitator in May at the Third District Circuit Court. ing small claims, landlord/tenant and divorce cases. Your time and effort is very much appreciated. The desk is open on Friday afternoons from 1:00 pm to Pro Bono Attorneys: 3:00 pm or until the last court call is done. Ellen Yearwood Joe Longo The Court Facilitator Program benefits the attorneys William Knee Greg Martucci as well as the Judges who preside over Domestic Re- lations cases. In addition to assisting pro se litigants, Paternity Facilitators: attorneys who volunteer for this program are there to Shawn McKenna Angela Peters help settle all pending Domestic Relations cases. This Patti Levinson program takes place on Tuesdays and Thursdays from Tony Calzaretta 9:00 am - 12:00 pm. We also need facilitators to assist Mimi Cooper the paternity call on Thursdays from 9:00 am - 12:00 Court Facilitator Attorneys: pm. Kiley Whitty James Skyles Brad Chelin Do your part! Sign up for these important programs Eilieen Neugebauer and help give back to the community! For more in- Becky Zeilenga Roger Stelk formation contact Connie Appier at the NWSBA of- Shawn McKenna fice, 847-221-2601 or [email protected]. Susan Polachek Allen Gabe Joel Weiner

Please be sure to send in your RSVP for the Installation Dinner on Thursday, June 14, 2012 Rolling Green Country Club Newsbriefs - 5 Newsbriefs Table of Contents Editor & Chairperson: Michael A. Meschino Title Page Published by: NWSBA Production Editor: Julie Barth NWSBA Annual Meeting & Elections 1 Deadline to submit: 15th of the month President’s Page 3 Advertising Rates: Volunteer Thank You! 4 Call 847-221-2601 Northwest Suburban Bar Association Judge Etchingham Retirement Party Flyer 7 Executive Committee President: Donald J. Cosley Family Matters 9 Executive VP: Neil H. Good First VP: Michael A. Meschino Editor’s Rant 11 Second VP: William F. Kelley Treasurer: Ronald F. Wittmeyer Golf Outing Player Registration 12 Secretary: Nichole Waltz Executive Director: Julie Barth Golf Outing Sponsorship Form 13 Board of Governors Jay A. Andrew During This Month 14 Kenneth C. Apicella Rafi R. Arbel Matrimonial Law Recent Decisions 16 Anna Markley Bush Miriam E. Cooper “IRS Practice and Procedures” 20 Scott B. Friedman Allen S. Gabe Illinois Worker’s Compensation Law Changes 22 Colin Gilbert Andrew Haber May Board Meeting Highlights 24 Michael Lightfoot Maxwell Petersen Michael Rothmann Test for Demintia 25

Pub Trawlers Page 26 Immediate Past President: Lee F. DeWald Bulletin Board 27 Association Attorney: Steven Kyriazes Calendar 28 Parliamentarian: Nicholas Richardson

ASSOCIATE EDITORS: Sami Azhari Need Help? Maria Jensen Call Susan Kamman Michelle Burbach 1-800-LAP-1233 Tina Serio Newsbriefs - 6 Continued From Page 1

Michael Rothmannn, Co-Chair of the Annual Meeting Committee, welcom- ing The Honorable Judge John D. Tour- telot and the Honor- able Ketki “Kay” Steffen, back to the Board Member Miriam Cooper with The Honor-

Third District. able Judge William O. Maki, presiding judge of the Third Municipal District. Judge Maki will install the Officers and new Board at the Installa-

tion Dinner on June 14. The evening also included approval of the

slate of candidates for 2012-13. Upon motion made The NWSBA will formally install officers at by Past President George Bellas the members in at- its annual Installation Dinner, to be held June 14 at tendance passed a resolution for Secretary Nichole M. Rolling Green Country Club in Arlington Heights. Waltz, to cast a unanimous ballot for Neil H. Good, The Honoarable William D. Maddux, presid-

President; Michael A. Meschino, Executive Vice Pres- ing judge of the Law Division, and The Honorable ident; William F. Kelley, First Vice President; Ronald Linda S. Halperin, Administrative Law Judge, will F. Wittmeyer, Second Vice President; Nichole M. both recive the 2012 Award for Distinguished Public

Waltz, Treasurer; and Jay A. Andrew, Secretary. Ms. Service. Waltz also cast her vote for the slated Board of Gov- ernors, Michael Rothmann, Miriam Cooper, Nicholas See Richardson and Gary Newland. Page 8 Past President Scott Barber chaired the Nomi- nating Committee. The other members of the Nomi- For nating Committee were Robert Boszko, Joel DeGra- More zia, Matt Fakhoury and Eileen Neugebauer. LexisNexis sponsored the evening, which Annual Meeting was held at LaTasca Tapas Restaurant in downtown Photos Arlington Heights.

Newsbriefs - 7

PLEASE JOIN HON. JAMES P. ETCHINGHAM IN CELEBRATING HIS RETIREMENT

Wednesday, July 18, 2012 5:00 p.m. – 8:00 p.m.

Peggy Kinnane's Irish Restaurant & Pub 8 N Vail Ave Arlington Heights, IL 60005

$30 pre-event $35 at the door Drink coupons and hor d’oeuvres will be provided

For tickets contact: JOE ETCHINGHAM 847-358-9400 * DEREK AT PEGGY’S 847-577-7733 * TONY KINAHAN 847-507-3503 * GERRY BELPEDIO 773-203-3744 Or detach and mail a check made payable to Peggy Kinnane’s Addressed to: Joe Etchingham / 121 S Wilke Rd., Suite 301 Arlington Heights, IL 60004 Name:______Address: ______Email:______Telephone:______# Attending ______x $30/per person =______Total Please make checks payable to Peggy Kinnane's Irish Restaurant & Pub Payment: Check#:______Newsbriefs - 8

Newly elected Board Member, Gary Newland (left), with The Honorable Judge James Etchingham, left, with Steve Kyriazes, NWSBA’s 2011-2012 Association Attor- NWSBA Officers Michael A. Meschino and William F. ney, and The Honorable John D. Tourtelot. Kelley.

New Member Mark Javier, center, with The Honorable Kay Outgoing President, Donald J. Cosley (center), with Hanlon (left) and the Honorable Sandra Tristano. NWSBA Treasurer, Ronald F. Wittmeyer (left) and Board Member Michael Lightfoot.

Left to right: William Ensing with past president George Brian Heise and Board Member Anna Bush. Bellas and Immediate Past President, Lee F. DeWald. Newsbriefs - 9 Family Matters By: Michael A. Meschino

cussion my client and I and the oth- enting Agreement. The Petitioner, I was getting ready to write my er side conducted our hearing. The the mother in this case, was named Family Matters column this month presiding judge that day decided the the Residential Parent of the parties about some of the circumstances case not upon the income tax return twin children and the parties agreed and events that occurred to me re- nor Disclosure Statement submitted to contribute to the children’s ex- cently in McHenry County, Illinois. by the Respondent but rather on the penses. As those who know me fairly well, needs of the child and the Custodial most of my columns arise out of my Parent. There was a specific find- At the time of the divorce the Re- actual cases and circumstance of in- ing by the Trial Court that the Trial spondent was unemployed so the teractions with other lawyers. Court could not ascertain the proper issue of child support was reserved. amount of income that the Respon- On May 24, 2012, my friend Ste- dent was earning per year as the The Petitioner then subsequently phen Kokious emailed me a Su- Disclosure Statement, the tax return petitioned the Court to determine preme Court Opinion of a case en- and evidence submitted by the Peti- child support. The evidence in the titled In re Marriage of Mary Ellen tioner indicated that the Respondent case before the trial judge was that McGrath and Martin Gibbons Mc- was being less than candid with the the Respondent withdrew around Grath. This case is reported under Court. $8,500.00 from his savings account 2012 IL 11292. The Opinion was each month to meet his expenses. released on May 24, 2012. In any event, it was just interest- The Court, in an order dated Febru- ing that Mr. Pasulka and I had the ary 23, 2010, ordered the Respon- Life can be sometimes a series of discussion minutes before the hear- dent to pay $2,000 per month in coincidences. Approximately four ing started and an hour and one half child support. months ago I was sitting in a court- later the judge makes a decision room next to David Pasulka as I based upon how Mr. Pasulka and I The Trial Court stated the following awaited a hearing on my client’s had discussed that his case should in relation to the justification for the Petition for child support and main- have gone. child support: tenance. During that time Mr. Pa- “So there is case law in Illinois sulka and I discussed the fact that Regular readers of this column that provides that when one par- he would be leaving for Springfield know that any time that the Illinois ent is receiving or obtaining the next day to argue the McGrath Supreme Court issues an Opinion in money on a regular basis even if Case. He told me the facts of the a Family Law Case that there needs it’s not from employment that it case. We both agreed at that time, to be some discussion in this col- may be used and should be used that the case should have been de- umn with relation to the same. as support for the children. So cided by the Trial Court based upon I believe that’s the law, the case the needs of the child rather than on The facts in the case are as follows: law that’s applicable in this case a straight line guideline minimum On September 14, 2007, a Judge in and so I believe there is an ob- child support order. As I explain the Circuit Court of Cook County ligation to support the children the background of the case, you entered a Judgment for Dissolution with this regularly coming in will understand what is actually go- of Marriage. The Dissolution Judg- money.” ing on in the McGrath matter. ment incorporated a Marital Settle- Continued on Page 10 In any event, shortly after that dis- ment Agreement and a Joint Par- Newsbriefs - 10 Continued From Page 9 Court relied upon because it found The Supreme Court then discussed that the case did not involve an the Appellate Court’s opinion and The Respondent Father moved to IRA. However, the Appellate Court stated that the Appellate Court reconsider and vacate the support affirmed the Circuit Court stating should not have been looking at the order. Upon denying the Respon- that the Statute’s definition of “net savings account withdrawals as in- dent’s Motion to Reconsider the income” is expansive. The Appel- come. Trial Court issued a written order late Court stated that it was the total that stated in relevant part the fol- of all income from all sources. The The Court concluded that the prop- lowing: Appellate Court concluded that it er analysis should have been under could not find that the Circuit Court 750 ILCS 5/505(a)(2)(e) . This is “The entry of a child support had abused its discretion in includ- where the Trial Court looks at the order is discretionary, but the ing the savings accounts withdraw- needs of the children and can con- determination of the minimum als in its calculations of “net in- sider the assets of the non-custodial guidelines child support amount come”. parent. is mandatory. See 750 ILCS 5/505(a). In the February 23, An appeal was then taken to the Illi- The Illinois Supreme Court re- 2010 order the court based child nois Supreme Court. The Supreme versed the Trial Court’s decision support on the funds Martin Mc- Court found that the Trial Court had and the Appellate Court’s Judgment Grath accesses on a regular ba- correctly followed the procedure and stated that the case was remand- sis to support himself in lieu of set forth in Section 505(a) when it ed for a new calculation of the Re- earning an income”. made a specific finding that 28% spondent’s child support obligation. of that amount was not appropri- The Illinois Supreme Court further The Trial Court then cited two Ap- ate, and adjusted the child support instructed the Trial Court to calcu- pellate Court Cases in support of award accordingly. The Supreme late the Respondent’s net income its decision. These cases were In Court found that the Trial Court without regard to amounts that he re the Marriage of Lindman, 356 erred in its initial calculation of regularly withdraws from his sav- Il.App.3d 462 (2005), and In re Respondent’s net income which in- ings account. The Trial Court could Marriage of Eberhardt, 387 Ill.App. cluded the amounts the Respondent then consider whether 28% of this 3d 226 (2008), which held that IRA regularly withdraws from his sav- amount is inappropriate based on, disbursements could be included in ings account. The Supreme Court inter alia, the Respondent’s assets. a calculation of net income under went on to note that the Illinois Once the Trial Court determines section 505 of the Act. The court Marriage and Dissolution of Mar- that the amount is inappropriate, it specifically stated that it was not riage Act and specifically Section then has to make specific findings holding or making an assessment 505 does not define the term “in- under Section 505(a)(2). of the husband’s employability and come”. The court relied on Web- was not treating this as a case of a ster’s and Black’s Dictionary for a voluntarily unemployed parent but definition of income. The Supreme rather one of a parent who uses as- Court then found that money with- sets as a substitute for income rath- drawn from a savings account does Michael A. Meschino has his own er than seek employment. not fit into any of those definitions. practice in Palatine. His practice is The Court stated “the money is not concentrated in Family Law, Civil The Respondent then appealed to Litigation, Chancery Litigation and coming in as an increment or addi- Real Estate. He also handles crimi- the Appellate Court. The First Dis- tion, and the account owner is not nal matters. For more information trict Appellate Court rejected the “receiving” the money because it please go to his website at www.illi- holding of the case that the Trial already belongs to him.” noisdivorcelaw.org Newsbriefs - 11 Editor’s Rant By: Michael A. Meschino

MELTDOWN II 1. Restrictions on the amount of compensation I wonder if anyone noticed that J.P. Morgan Chase to traders working for banks that were either recently announced that they lost two billion dollars receiving bailout funds under the TARP in trading losses in six weeks. This was due to their Program or had obtained money from the trading in derivatives. The actual exposure on this Federal Reserve through the “Discount “gamble” was over one hundred billion dollars. It Window”; seemed like we took a time machine back to 2008 and 2. Restrictions on when bonuses would be the same things that the banks were doing in that year paid on some of the esoteric financial that led to the financial meltdown are still part of their instruments including derivatives. Mr. practices. As long as the taxpayers are around to bail Volckler proposed that the banks that issued them out the Wall Street Banks will continue to do these derivatives should withhold paying what they want. a commission to itself and the trader until such time as number of years had passed This indicates clearly that the Dodd-Frank Bill passed so that it was not just a bunch of “toxic as- in 2010 and signed by the President into Law has had sets” being sent out to unsuspecting inves- little or no effect upon the giant Wall Street banks tors; that brought the financial and economic system of the 3. Regulation of derivatives as proposed by United States and the civilized world to its knees in Brooksley Born in 1998; and September 2008. 4. Stopping banks from proprietary trading or as Mr. Volcker stated “Gambling with the It should be noted that during the time of the 2008 depositors’ money”. Presidential Election, then Senator Barack Obama took the lead for good in September of 2008 after Congress whittled down the “Volcker Rule” to al- the Lehman Brothers Bankruptcy. John McCain most nothing. The hint to the Obama Administration actually had pulled to a slim lead before the events of should have been when the banks all praised the bill the weekend which culminated in the September 15th and called upon Congress to approve this version bankruptcy filing of Lehman Brothers and the one of the bill. I am sure that President Obama had no hundred eighty billion dollar bailout of AIG caused choice but to sign this bill or he would not receive panic in the financial markets worldwide. President any financial regulation during his first term in office. Obama, who had excellent financial advisors advis- ing him on this issue, seemed to be the right man for Now the chickens have really come home to roost the job to institute financial reform. McCain told the on financial regulation and reform. The gist of the American public that the economy was “just fine”. Dodd-Frank bill actually attacks those banks that have deposits and goes after those banks for charg- During the negotiations on the Dodd-Frank Bill for ing fees towards their depositors. Although that is a financial regulations and reform President Obama noble purpose and it should be applauded, it was not adopted the so-called “Volcker Rule” which covered a the reason that we needed financial reform. number of stringent restrictions on the banks and their ability to generate funds from derivatives and other Although I am sure that Senator Dodd and Congress- esoteric financial instruments. Paul Volcker was a man Frank thought that this would be their signature legendary figure who saved the country from rampant achievement. It will turn out to be the albatross upon inflation in the early 1980’s and commenced the Eco- each of their legacies. These men not only supported nomic Booms of the 80’s and 90’s by his stewardship the two government supported entities known as Fan- of the Federal Reserve. Unfortunately, the Demo- nie Mae and Freddie Mac during the time that those cratic Congress whittled down the Volcker Rule to be companies had shown very questionable accounting almost completely ineffective. reporting (Fannie Mae itself restated its earnings to show that it had hidden billions of dollars of losses in Some of their reforms propounded by Mr. Volcker, the early part of the Twenty-First Century) they now who was the Chairman of the Federal Reserve from have institutionalized the rule of “too big to fail” and 1979 to 1987 (prior to Alan Greenspan), were as fol- have done nothing to prevent another financial disas- lows: ter that the country experienced in 2008. Newsbriefs - 12 Northwest Suburban Bar Association Annual Golf Outing Committee Chairs: Allen Gabe & Nichole Waltz Thursday September 13, 2012 2012 Time: 11:30 AM - Registration & Lunch 12:30 PM - Shotgun Start 5:30 PM - Dinner & Awards

Place: The Bridges of Poplar Creek 1400 Poplar Creek Drive Hoffman Estates, IL 60169 R.S.V.P. by September 1, 2012 to be assured of a spot.

Dress Code: Collared Shirts; No Tank Tops or Jeans

______PLEASE CHECK ONE OF THE FOLLOWING: Name ______I am paying for myself and the following Address golfer(s) listed below ($500.00) ______City/State/Zip I’d like to pay for myself only ($125.00) but ______please put me in a foursome with: Telephone Name of Golfer 1:______Credit Card Payment: ___ Visa ___ MasterCard Name of Golfer 2:______Credit Card # Exp. Date 3-Digit Code Name of Golfer 3:______

______I would like to pay for myself ($125.00) Billing Address of Card Please put me in an available foursome.

______I would like to attend the NWSBA Golf Outing Signature DINNER ONLY ($50.00 per person)

Checks and Registration Forms can be mailed to: NWSBA, 800 E. Northwest Highway, Palatine, IL 60074 Phone: 847-221-2601 Fax: 847-221-2844 Members can register online at: www.nwsba.org Newsbriefs - 13

2012 Sponsorship Form 2012 The Northwest Suburban Bar Association invites you to sponsor its annual Golf Outing to be held on Thursday, September 13, 2012 at The Bridges of Poplar Creek Please submit this form to the NWSBA office by September 1, 2012

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 and in Program booklet Recognition of sponsorship in October issue of 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 and in Program booklet Recognition of sponsorship in October issue of Newsbriefs

Premier Specialty Hole - $350 per sponsor PLUS cost of materials One sponsor per hole. Contact the Association office for details.

Raffle Prize Donation (Value of $250 or more) Opportunity to draw winning raffle ticket and address attendees Recognition of donation during dinner and in Program booklet Recognition of donation in October issue of 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:

Suggested Wording for Sign: (if not provided, signage will be determined by the NWSBA) Newsbriefs - 14 During This Month...... By: Joseph C. Morton Professor Emeritus, Northeastern Illinois University (June) in 1880 social activist Jeannette Rankin was her time and energy working for the reforms she had born near Missoula, Montana into the family of John long championed: women’s suffrage, child welfare, and Olive Rankin. In 1883 her family moved to and world peace. In 1917 Rankin became one of the Missoula where she attended the public schools. In chief congressional sponsors of the Susan B. An- 1898 she enrolled in the Montana State University thony Amendment, which passed the House in 1917 from where she was graduated four years later with a and the Senate in 1918, to become the long over-due degree in biology. After brief stints as a schoolteacher 19th Amendment to the U.S. Constitution grant- and seamstress, Jeannette traveled east in 1904 to ing to women the vote in national elections. When visit her brother at Harvard. While there she became Jeannette’s unpopular anti-war vote led to her being inspired by the appalling slum conditions in the Bos- gerrymandered out of her electoral district, she ran ton area, and to go into social work as a career. She unsuccessfully for the Senate. She then returned to thereafter attended the New York School of Philan- Montana to work on the lecture circuit and for a vari- thropy and the University of Washington. While in ety of charitable and isolationist organizations. With Washington, she found her true calling. She became the approach of war in 1939, Rankin became active active in the women’s suffrage movement. She led in the America First Committee and decided to run the successful drive in both Washington and Mon- again for Congress as a peace candidate. Narrowly tana to amend their state constitutions to give women elected in 1940 she became one of only eight women the right to vote in state and local elections. In 1912 in Congress. When President Franklin D. Roosevelt Jeannette helped plan and lead the 1913 Suffrage asked Congress, on December 8, 1941, for a congres- March in Washington, D.C. sional declaration of war against Japan, Jeannette Her early successes as a social activist prompted Rankin was the only negative vote in both Houses of Jeannette to run as a Republican for the U.S. House Congress. This unpopular anti-war vote effectively of Representatives from Montana in 1916. Surpris- ended her political career. However, she remained a ingly she won, although narrowly, thus becoming the dedicated pacifist. In the 1960s Rankin became active first women to be elected and serve in either house in the anti-Vietnam War movement. On January 15, of the U.S. Congress. Jeannette used her fame (or 1968 at age 87, she led a parade of over 5,000 women critics would say notoriety) to work for peace and to Washington, D.C. to demonstrate their opposition women’s suffrage. She became a popular lecturer to the Vietnam War. Her death on May 18, 1973 was and newspaper columnist. As an ardent pacifist, when widely reported. She should be remembered and hon- President Wilson asked Congress for a declaration of ored as a person who always steadfastly adhered to war to make the world “safe for democracy”, Jean- her noble, worthwhile goals and causes despite often nette famously (or infamously) became one of the 50 adverse and detrimental consequences. representatives to vote against declaring war against Germany. During the House roll call before voting on the war resolution, she violated House Rules by Crystal Lake resident Joseph C. Morton is Profes- giving a brief speech in which she declared “I want sor Emeritus at Northeastern Illinois University and author of The American Revolution and Shapers of to stand by my country, but I cannot vote for war”. the Great Debate at the Constitutional Convention During her first congressional term, she spent most of of 1787. Newsbriefs - 15 EDITOR’S RANT Continued From Page 11 thereafter. There are different rules under Subsec- tion (d). If you are taking an appeal of a Temporary DID YOU KNOW? Restraining Order you need to read this Rule.

Supreme Court Rule 307 discusses Interlocutory Ap- peals as a Right. The Rule allows appeals directly to DAVID BOWIE the Appellate Court from an Interlocutory Order of the Court in the following seven (7) situations. And the shame was on the other side; Oh, we can beat them; (1) granting, modifying, refusing, dissolving, or forever and ever; refusing to dissolve or modify an injunction; We can be heroes… just for one day. (2) appointing or refusing to appoint a receiver or sequestrator; (3) giving or refusing to give other or further The above line comes from my favorite David Bowie powers or property to a receiver or sequestra- song Heroes which was written during what is called tor already appointed; his “Berlin Period” which lasted from 1977 – 1979. (4) placing or refusing to place a mortgagee in Mr. Bowie wrote a song about the Berlin Wall which possession of mortgaged premises; at the time divided East and West Berlin. Mr. Bowie (5) appointing or refusing to appoint a receiver, explained that he was inspired by the end of the 1963 liquidator, rehabilitator, or other similar officer movie “The Spy Who Came In From the Cold” where for a bank, savings and loan association, cur the Communist double agent shoots Richard Burton’s rency exchange, insurance company, or other Communist girlfriend as she tries to cross from East financial institution, or granting or refusing to to West. Burton’s character, who is sickened by the grant custody of the institution or requiring senseless murder of his simple but sweet girlfriend, turnover of any of its assets; then goes to take her off the Wall and exposes him- (6) terminating parental rights or granting, deny- self to the East German police who kill him (This ing or revoking temporary commitment in movie was one of the best performances ever by adoption proceedings commenced pursuant Richard Burton. It is indeed a shame that the Acad- to section 5 of the Adoption Act (750 ILCS 50/05); emy Awards decided to give the Oscar to Lee Marvin (7) determining issues raised in proceedings to for his dual portrayal in Cat Ballou, rather than Mr. exercise the right of eminent domain under Burton.). section 20-5-10 of the Eminent Domain Act, but the procedure for appeal and stay shall be David Bowie was born David Jones in 1947. During as provided in that section. the period from 1967 to 1968 he decided to change his name to David Bowie because of the popularity Section (b) of Rule 307 states that if an interlocutory of the late David Jones who was the lead singer for rule is entered on an ex parte application, the party in- the rock group The Monkees. David Bowie took the tending to take the appeal must first present a Notice name Bowie because it belonged to the American of Motion to the trial court to vacate the order. An Frontiersmen who had invented the Bowie Knife and appeal may be taken if the motion is denied or if the had died heroically at the Battle of the Alamo. Mr. court does not act within 7 days of its presentation. Bowie always had a flair for history and his music re- The 30 days allowing for taking an appeal begins to flects an intellect that is usually not found in rock mu- run from the date that the motion is denied or from sic. His first major hit as David Bowie was “Space the last day for action thereon. Oddity” which had its genesis in the Apollo I explo- sion that took the lives of three American astronauts Please also note that there is a very abbreviated and the Soviet space ship that returned to Russian soil schedule under the statute that can only be amended with three dead Cosmonauts (the 1970 Apollo XIII by an Appellate Court Order or an order that no briefs fiasco would take place one year after “Space Oddity” would be filed. This is known as the 7/7/7 Rule. 7 was released). days after the filing of the record of the appeal the brief of the Appellant is due; 7 days thereafter the Ap- pellee’s brief is due and the Reply Brief is due 7 days Continued on Page 19 Newsbriefs - 16 Matrimonial Law Committee - Recent Decisions By Howard Bernstein who only had 15 days of vacation with Respondent resulting in anoth- REMOVAL time, leaving the child in day care er child and a second marriage after for three months. The trial court a short-term courtship. This indicat- Shinall v. Carter: 2012 Il.App.3d granted Petitioner sole custody ed that Petitioner was somewhat 110302, Jan. 5, 2012 because she was the primary care impulsive and had not done her giver and Respondent’s animosity homework as to job opportunities The parents of a three year towards Petitioner would not fa- for her new husband in Illinois and old child were never married to cilitate a close relationship between the effect on the child if she was each other. Respondent petitioned the child and her mother. The trial removed from Illinois where all of the court for sole custody of the court also granted Petitioner the re- her extended family resided. child and Petitioner sought court quest to move to Colorado because approval to remove the child from Petitioner’s life would be better and FRAUD OR UNCONSCIONA- Illinois to Colorado so that Peti- this would enhance the child’s life. BILITY tioner could reside with her new Respondent appealed. husband, who was in the USAF IRMO Roepenack, No. 2012 stationed in Colorado. The rela- Il.App.3d 110198, March 2, 2012 The Appellate Court af- tionship between the child’s parents firmed sole custody to Petitioner be- was so poor that third parties had Parties were divorced pur- cause Respondent and Petitioner did to be present when they exchanged suant to a judgment containing an not get along well and Respondent parenting time with their daughter. MSA awarding Wife $50,000.00 and made disparaging remarks about Petitioner testified that the child’s Husband all the other assets includ- Petitioner in the child’s presence. life would be enhanced because she ing two businesses and $30,000.00 Additionally, Petitioner had always would be a stay-at-home mom. Pe- in a savings account. Wife was not been the child’s primary care giver titioner also testified the schools in represented by counsel because she and was willing to facilitate a loving Colorado were good and the neigh- testified she could not afford one relationship between Respondent borhood was safe; her new husband and believed her Husband’s rep- and the child. The Appellate Court would remain in the military until resentations as to his income and reversed the trial court’s grant for he was transferred out of Colorado, assets. Within two years, Wife removal because the child was too at which time he would retire and learned that her former Husband young to be away from her mother could get a civilian job that paid earned in excess of $100,000.00 as for the several months she was will- $80,000.00 annually in addition to he had represented to the court and ing to have Respondent care for the his retirement from the USAF. his businesses had a value in excess child in Illinois. This proposed vis- of $1 million dollars. Ex-wife filed itation time for Respondent was not Respondent exercised his a 2-1401 petition to vacate the judg- in the child’s best interest and an parenting time religiously and testi- ment and MSA because her former appropriate visitation program for fied joint parenting of their daughter Husband’s fraudulent misrepresen- Respondent was not feasible. This would be in the child’s best interest. tations resulted in an agreement that would result in Respondent being The visitation for Respondent that was unconscionable. The trial court shut out of a formative time of the was proposed by Petitioner would allowed a business appraisal into child’s life. It was interesting that result in Respondent having con- evidence for the limited purpose of the Appellate Court also made note siderably less time with the child determining that ex-Husband of Petitioner’s life choices; a short- and the child, according to the pro- term marriage and one child; a sig- posed visitation, would spend 15 nificant short-term relationship weeks each year with Respondent, Continued on Next Page Newsbriefs - 17 Continued From Previous Page that the parties did not adhere to the she should be the beneficiary on her terms of the injunction and it was of Husband’s life insurance policy to committed a fraud on Petitioner and no use. Wife appealed stating that guarantee payments if her Husband the court to show Respondent’s state she never agreed to vacating the in- predeceased her. On appeal the trial of mind as to his fraud and decep- junction; she only agreed to a modi- court was affirmed as to the amount tion. Because of the fraud perpe- fication. On appeal, the Appellate and duration of maintenance. Wife trated on Petitioner and the court, it Court held that the trial court abused was unable to meet her reasonable was appropriate for the trial court to its discretion by vacating an injunc- financial needs in order to maintain lower the due diligence bar. On ap- tion retroactively without an appro- a standard of living she enjoyed dur- peal, the trial court was affirmed on priate basis; there was no evidentia- ing the marriage. Husband could all issues. It is important to know ry hearing. The case was remanded pay maintenance to Wife without that Husband’s fraud on the court with instructions to place the parties any adverse effect on his financial as to his income resulted in a be- in the status quo they were in when needs. There are no rules regard- low guidelines child support order the injunction was vacated to allow ing the amount of maintenance to and the distribution of assets was the Wife an evidentiary hearing as be awarded. The IMDMA does not grossly unconscionable. This gave to preserving the martial estate until mandate maintenance awards to be the trial court the ammunition to re- the trial on assets was concluded. an amount that is equal to or unequal fuse to hold the Wife to the duty to to the combined incomes of the par- take steps to fully inquire into the MAINTENANCE ties. The amount awarded to Wife assets and income of her Husband. was a matter of the court’s discretion Had the MSA not been so uncon- IRMO Brankin, 2012 Il.App.2d and was not abused. The trial court scionable the results may have been 11023, March 12, 2012 was reversed as to the question of different. requiring Husband to maintain life The parties were married in insurance to guarantee maintenance INJUNCTIONS 1981 and divorced in 2011. Hus- to the Wife if he should predecease band was an endodontist earning her. The new law that allows the D.T. Wade v. S. L. Wade, 2012 $400,000.00 per year and Wife was trial court to order life insurance Il.App (1st) 111203, March 9, a school teacher earning $75,000.00 to guarantee maintenance upon the 2012 per year. Husband was 58 years old payor’s death does not mandate the and Wife was 50 years old. Hus- award of life insurance; it gives the This was a bitterly contest- band had suffered a heart attack trial court the authority to order life ed divorce case between an NBA and was working fewer hours that insurance. The case was remanded player and his wife. During the in turn would reduce his income. to the trial court to determine if Hus- pendency of the divorce, Respon- The trial court awarded Wife per- band should be required to take out dent (Wife), filed a petition for an manent maintenance in an amount a life insurance policy that names injunction restraining Petitioner that was less than what the court Wife as a beneficiary and, if so, in (Husband) from dissipating marital would award if Husband did not what amount. funds. The court granted the in- have health problems and refused junction and ordered an allotment to order Husband to take out an in- of Husband’s assets and income so surance policy on his life to guaran- that the parties could continue liv- tee that Wife would have assets to ing in some semblance of what was maintain herself in the event Hus- the status quo. This injunction was band would predecease his Wife. entered by agreement in February, Husband appealed because the Howard Bernstein is a partner at 2010. During the trial in 2011, the award of maintenance was perma- Schwartz, Wolf & Bernstein LLP, trial court vacated the injunction nent and Wife appealed because the in Buffalo Grove and specializes that had been entered retroactive sum of maintenance to her was less in Domestic Relations and Family Law, Bankruptcy and Real Estate. to the date it was entered, stating than half of Husband’s income and Newsbriefs - 18

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NLT | Belvidere | Crystal Lake | Rockford Newsbriefs - 19 EDITOR’S RANT Continued From Page 15 the title role in 1981. He also played several small roles in films with his most famous being the role of The album that most people will remember David Pontius Pilate in Martin Scorsese’s 1988 film “The Bowie for was when he and the band dressed in strik- Last Temptation of Christ”. Television fans may ing costumes and Bowie dyed his hair red. Bowie remember him as the mysterious FBI Agent Phillip launched the Ziggy Stardust Stage Show with the Jeffries in Twin Peaks. He achieved memorable fame Spiders from Mars, his back-up group. The album when he joined Bing Crosby for a duet on the last “The Rise and Fall of Ziggy Stardust and Spiders Bing Crosby Christmas Special which aired live in from Mars” featured the breakthrough hit, “Star 1976. Their song Drummer Boy/ Peace on Earth is a Man”. This album would remain at the top of the classic. charts for over two years. The other songs on the album included “All the Young Dudes” a song that he Mr. Bowie made quite a splash when he appeared on wrote and produced for Mott the Hoople. Saturday Night Live with his all male band in tight miniskirts. Bowie apologists blame this nonsense on His next great venture was the album “Diamond Brian Eno, the brilliant but erratic co-composer with Dogs”. After that he released the album “Young Bowie during the late 70s and early 80s. Americans” in 1975. The song included “Fame” co-written with John Lennon (who also contributed Mr. Bowie was inducted into the Rock and Roll Hall background vocals) and the hit “Young Americans” of Fame in 1996. It was said by his biographer that which Bowie referred to, dismissively as “plastic “because he has succeeded in so many different styles soul”. of music, it is almost impossible to find a popular artist today that has not been influenced by David Mr. Bowie also played on Broadway in the theatre Bowie”. production of “The Elephant Man” where he took

WALTZ, PALMER & DAWSON, LLC

is pleased to announce that our office has moved to:

3701 Algonquin Road, Suite 390 Rolling Meadows, Illinois 60008 847-253-8800 www.wpdlegal.com

Just east of the intersection of Route 53 and Algonquin Road Newsbriefs - 20 IRS Practice & Procedures By: Joshua Nesser, Lavelle Law, Ltd.

Lender Liability for Employment Taxes – U.S. v. Conclusion GE HFS HOLDINGS, 2011 WL 5525360 (U.S. Tax The Court agreed with GE HFS Holdings that the Ct. 2011) taxpayers’ bankruptcies, which did toll the statute Why This Case is Important: Lenders may not realize of limitations with respect to the taxpayers, did not that in certain circumstances, the Internal Revenue toll the statute with respect to GE HFS Holdings. Code permits the IRS to hold lenders liable for the This was based on the fact that Treasury Regulation unpaid employment taxes of their debtors. In this 31.3505-1(d), which sets forth the 10 year statute case, the IRS attempted to hold an employer’s lender of limitations for the IRS’s collection from lenders liable for a portion of the employer’s unpaid employ- under IRC 3505(b), does set forth certain events that ment taxes. Fortunately for the lender, the statute of will toll this period, none of which include the filing limitations on the IRS’s ability to collect the taxes of bankruptcy by the principal taxpayer. Therefore, from the lender had expired prior to the IRS’s filing the portion of the liability of GE HFS Holdings that of the lawsuit. had been assessed more than 10 years prior to the IRS’s filing of suit was no longer collectible fromGE Lender Liability HFS Holdings. In 1997, GE HFS Holdings lent money to several Deduction of Professional Gambling Expenses – healthcare companies for the purposes of paying Mayo v. C.I.R., 136 T.C. 81 (U.S. Tax Ct. 2011) wages, apparently with the notice that these com- Why This Case is Important: Whether gambling panies likely would not be able to pay the related losses and expenses are deductible from taxable employment taxes. Two of these entities failed to income is an issue that many taxpayers and even tax pay employment taxes totaling $146,729.69, plus professionals do not understand. Often, the deduct- interest. In 2001, these two entities filed Chapter 11 ibility of gambling losses expenses and the extent to bankruptcy, preventing the IRS from collecting the which these deductions are allowed turns on whether liabilities from them. Because the IRS could not col- the individual in question is a recreational or profes- lect from the actual taxpayers, in 2010 the IRS filed sional gambler. suit against GF HFS Holdings to collect the liabilities pursuant to Section 3505(b) of the Internal Revenue Deductibility of Professional Gambling Losses and Code. This section states that in the case of a lender Expenses that lends funds to an employer for the purposes of paying wages while having notice or knowledge In this case, the taxpayers asserted, and the IRS that such employer does not intend to or will not be agreed, that in 2001 they were engaged in the busi- able to make timely payment of employment taxes, ness of gambling on horse races. In that year, they the lender will be personally liable for the portion of reported gross receipts from gambling of $120,463.00 the taxes that should have been withheld from em- and expenses of $142,728.00. These expenses con- ployees’ wages and paid to the IRS. The maximum sisted of losses of $131,760.00 and expenses in- amount of the lender’s liability is 25% of the amount curred in connection with their gambling business advanced to the employer. GE HFS Holdings had of $10,968.00. They also reported non-gambling no basis for arguing that it was not liable. Instead, it income. The taxpayers used their losses and expenses argued that the IRS’s 10 year statute of limitations to offset their gambling receipts and took the excess for collecting the taxes, which began to run at vari- losses and expenses of $22,265.00 as a deduction ous points in 1999 and early 2000, had expired. The against their non-gambling income. The IRS disal- IRS argued that the statute had not expired, based on lowed this deduction against their other income on the theory that the taxpayers’ filing of bankruptcies in the basis that gambling losses, which the IRS argued 2000 tolled the statute of limitations with respect to includes losses and other gambling expenses, are only the taxpayers and GE HFS Holdings. deductible to the extent of gambling receipts. Continued on Next Page Newsbriefs - 21 Continued From Previous Page collect this liability, the IRS attempted to foreclose on its tax liens against the taxpayer to seize and sell the Conclusion taxpayer’s real estate located in Washington. How- ever, the taxpayer argued that 50% of this property The Court first noted the difference in the deduct- belonged to his spouse, to whom he had been married ibility of gambling losses for recreational and profes- since 1991. The IRS pointed to a prenuptial agree- sional gamblers. While recreational gamblers are only ment and a 1992 quitclaim deed, pursuant to which permitted to take gambling losses (and not related the spouse quitclaimed any interest in the property to expenses) as an itemized deduction, professional the taxpayer. The taxpayer, however, stated that this gamblers are entitled to take gambling losses and deed was only for purposes of refinancing the prop- expenses as Schedule C business expenses. How- erty and that he had agreed to transfer a 50% interest ever, IRC § 165(d) states that “losses from wagering in the property back to his spouse. In fact, after the transactions” are only allowed to the extent of gains taxpayer and his spouse won a legal settlement in from such transactions. The Court determined that 2002, the spouse contributed her 50% share of the “losses from wagering transactions” includes only settlement (approximately $65,000.00) to pay towards actual lost wagers, not any expenses incurred related the mortgage on the property. Furthermore, in 2003, to gambling (postage, supplies, etc.). Therefore, the only 6 days after the IRS issued notices of deficiency taxpayers were permitted to take their $10,968.00 in to the taxpayer, the taxpayer executed a quitclaim gambling-related expenses as a deduction from their deed transferring a 50% interest in the property to his non-gambling income. Still, their actual gambling spouse. The IRS filed a motion for summary judg- losses could only be used to offset their gambling ment to determine that the spouse had no interest in receipts. Accordingly, the Court partially overruled the property and to permit the IRS to seize the prop- the IRS’s and permitted the taxpayers to deduct the erty. $10,968.00 of expenses (but not the full $22,265.00) from their non-gambling income. Conclusion

Fraudulent Transfers – U.S. v. Hiatt, 108 The Court denied the IRS’s motion for summary A.F.T.R.2d 2011 (W.D. Wash. 2011) judgment. Whether a delinquent taxpayer’s transfer of property to detriment of the IRS was fraudulent and Why this Case is Important: Taxpayers often mistak- therefore, can be undone, is dependent on laws of the enly believe that by transferring property to a spouse state in which the transfer took place. Because this or another trusted individual after they have incurred transfer occurred in Washington, it was subject to the a federal tax liability, they can prevent the IRS from Uniform Fraudulent Transfer Act (UFTA), which has seizing and selling that property to pay such liability. been adopted by Washington and many other states. In this case, the question is whether the taxpayer’s Under the UFTA, a transfer is fraudulent whether transfer to his wife was valid. the creditor’s claim arose before or after the transfer was made or the obligation was incurred if the debtor Transfers Subsequent to Assessment conducted it with “actual intent to hinder, delay, or defraud the debtor’s creditor.” In this case, the Court For several years prior to 2003, the taxpayer worked held that if, in fact, the taxpayer’s spouse had used as an independent real estate agent. When he received 50% of her settlement proceeds to pay a portion of commission checks, rather than deposit these checks the mortgage on the property for the purpose of re- into an account, he cashed them. Through 2003, the ceiving a 50% interest in the property, this may have taxpayer filed no income tax returns and paid no been a legitimate transfer, despite the proximity in income taxes. The IRS reconstructed the taxpayer’s time between the date of the purported transfer from income for these years using all information avail- the taxpayer to his spouse and the IRS’s assessment able. Based on these calculations, the IRS filed of the tax liability. Therefore, the Court rejected the substitute income tax returns for all years in which IRS’s motion so the legitimacy of this transfer could the taxpayer failed to file returns. Pursuant to these be determined at trial. returns, the taxpayer was assessed a total liability of over $400,000.00, including interest and penalties. To Newsbriefs - 22 Illinois Worker’s Compensation Law Changes By: Howard Ankin, Anklin Law Offices. LLC

The Illinois legislature voted into law changes The new law makes it a presumption at trial in the Illinois Worker’s Compensation Law on June that an injured worker who refuses to submit to a 28, 2011 which went into effect September 1, 2011. drug test is a worker who at the time of his injury These law changes are now just beginning to effect is intoxicated and the intoxication is the proximate the day to day practice. While other law changes ap- cause of the injury. Accordingly, most lawyers have pear to be more widely discussed one law change on given advanced thought in a DUI setting on how intoxicated employees appears to be a less discussed to advise a client waking you up at 2 AM from the but very prominent effect in the right of an injured police station asking whether to blow or not. Like- worker to obtain workers compensation benefits. wise, with the new workers compensation laws when your assistant says your good client just got hurt and The Intoxication of an injured worker is found is on the line with one quick emergency question as in Section 11 of the Act or P. 79 of the Commissions he is walking into a drug test, how are you going to Handbook of the Act. The law was modified to state respond? that an injured worker must overcome the rebuttable presumption by preponderance of evidence that the The new law requires that the drug testing injured workers intoxication was not the proximate comply with rules adopted by the Commission and cause of his injuries. In other words, when the worker with regard to regulatory standards for the collection, is tested at the hospital after the accident or submits labeling, etc. of samples taken of the injured worker. to a mandatory drug test by an employer after an ac- Further, at the time of testing the injured worker is cident, if the injured worker tests positive for drugs or entitled to provide notification of all factors the in- alcohol it is presumed the substance caused the injury jured worker considers relevant like indicating pre- not the working condition. scription or non prescription drugs he may be taking. Since the penalty for “not blowing” or not submitting Prior to the law change a typical situation to a drug or alcohol screen is the presumption that the might involve a worker who drank a few beers at proximate cause of the injury is an intoxicant, with no lunch prior to returning to the jobsite and fell from other information or time for discussion every injured the scaffold or the salesman who drove his car off worker should be advised “to blow” or take the drug road after a business dinner. Typically the case law test. The reason being firstly that since it is a stan- might find that these employees engaged in a depar- dard condition of employment to take a drug test after ture of their employment due to their intoxication. injury many employees will not have intoxicants in Now the new law assists case law and employers in their system and the employer should not be given an showing these work injuries as not compensable. A easy defense to deny a deserving employee compen- potential consequence not envisioned by the legisla- sation. Second, an employee thinking he has intoxi- ture which will impact many employees are workers cants in his system may get lucky. Third, with the who have intoxicants remaining in their system at the test being done the injured worker has a better chance time of a drug test for intoxicants taken on non work of over-coming the rebuttable presumption that the days. A typical example would be a worker who test showed the injured worker intoxicated. smoked marijuana on Saturday night and then hurt his back lifting a box the following Thursday at work. Newsbriefs - 23 Continued From Previous Page anyway if found with drugs in his system, a trial tactic may be for the injured worker to admit at the time of At hearing if the test is performed the Re- testing that he smoked marijuana or snorted cocaine spondent must get into evidence the intoxication the weekend prior to the drug test. With a report report. The time, difficulty and expense of properly showing a history taken where the injured worker laying the foundation to have the intoxication report admitted at the time of testing of taking the drugs this submitted into evidence should give pause to certain may sway an Arbitrator or the Commission that the Respondents. This is especially true in claims involv- injured worker overcame his presumptive burden as to ing marijuana which may have been smoked a week the time the drugs were taken and that the drugs in the prior to the accident. A Petitioner trial tactic may be injured workers system were not the proximate cause to proceed with a 19b hearing as soon after the ac- of his injury. cident as possible hoping to catch a Respondent not expecting an intoxication report not to come into With the work comp law change many unsus- evidence as a business record without proper founda- pecting workers may find their comp claims being tion. Additionally taking the deposition of the reports denied. As a general if in doubt rule is not to blow in preparer could give opportunity to show that the Com- a dui setting the general practice lawyer should know mission procedures for collection were not followed. that the if in doubt have the injured worker submit to As the injury worker will most likely be discharged the test. Newsbriefs - 24 May 2012 Annual Board Meeting Highlights By: Michael A. Meschino

As there was no regular Board 2nd Vice President: Chicago, Illinois. She was then Ronald F. Wittmeyer Meeting in May due to the Annual transferred out to the Third District Meeting, Newsbriefs has decided Treasurer: and was part of the regular rotation to do a synopsis of the May Annual Nichole Waltz in the Domestic Violence Room, Meeting highlights. Secretary: along with Judge Etchingham and Jay A. Andrew Judge Greenblatt. Just recently, • The first highlight of the Judge Steffen has been assigned the Additionally, the following persons night was that so many people Paternity Call in Judge Karahalios were elected as members of the showed up to vote on the slate absence. Board of Governors for three-year chosen by the Nominating Commit- terms: Michael Rothman, Gary tee. The majority of those people • Judge Tourtelot has been Newland, Miriam Cooper, Nicholas did not stay for dinner. It was a sitting Judge for 15 years. Prior Richardson. estimated that we had between 35 to that, he served on the Arlington and 40 voting members. This is Heights Police force, the Cook • That additionally, Board impressive considering what a good County State’s Attorney and prior Member Ken Apicella gets kudos attendance that the NWSBA had at to all of that he did service in Viet- for purchasing after dinner drinks. Judge’s Night just six days prior. nam. He is also the Association’s Thank you Ken. The event for favorite drummer and one of the the evening was to honor the new • At the Annual Meeting, nicest, most interesting Jurist that Judges to the Third Municipal Dis- the following slate was approved you will ever meet. What is puz- trict, Honorable Judge Ketki “K” and elected and will be installed at zling is his relationship with former Steffen and the Honorable Judge the Installation Dinner on June 14, Board Member Thomas Kolodz. John Tourtelot. As we all know, 2012 at the Rolling Green Country Ms. Steffen was a State’s Attorney Club in Arlington Heights, Illinois: The NWSBA welcomes these two for 18 years in Domestic Violence. Judges and we are honored to have President: When she was appointed as a Judge them as Jurists in the Third Munici- Neil Good by the Illinois Supreme Court, pal District. Executive Vice President: she heard cases in the Chicago Michael A. Meschino Courtroom for Domestic Violence

1st Vice President: located at 555 West Harrison Street, William F. Kelley Newsbriefs - 25 TEST FOR DIMENTIA

Below are four (4) questions and a bonus question. You have to answer them instantly. You can’t take your time, answer all of them immediately. OK? Let’s find out just how clever you really are.... Ready? GO!!!

FIRST QUESTION: You are participating in a race. You overtake the second person. What position are you in?

Answer: If you answered that you are first, then you are absolutely wrong! If you overtake the second person and you take his place, you are second! Try not to screw up next time. Now answer the second question, but don’t take as much time as you took for the first question, OK?

SECOND QUESTION: If you overtake the last person, then you are...?

Answer: If you answered that you are second to last, then you are wrong again. Tell me, how can you overtake the LAST person?

You’re not very good at this, are you?

THIRD QUESTION: (Very tricky arithmetic! Note: This must be done in your head only. Do NOT use paper and pencil or a calculator. Try it.) Take 1000 and add 40 to it. Now add another 1000 . Now add 30. Add another 1000. Now add 20. Now add another 1000. Now add 10. What is the total?

Answer: Did you get 5000? The correct answer is actually 4100. (If you don’t believe it, check it with a calculator) Today is definitely not your day, is it? Maybe you’ll get the last question right... Maybe.

FOURTH QUESTION: Mary’s father has five daughters: 1. Nana, 2. Nene, 3. Nini, 4. Nono. What is the name of the fifth daughter?

Answer: Did you Answer Nunu? NO! Of course it isn’t. Her name is Mary. Read the question again!

Okay, now the bonus round:

BONUS QUESTION: A mute person goes into a shop and wants to buy a toothbrush. By imitating the action of brushing his teeth he successfully expresses himself to the shopkeeper and the purchase is done. Next, a blind man comes into the shop who wants to buy a pair of sunglasses; how does HE indicate what he wants?

Answer: He just has to open his mouth and ask... It’s really very simple. PASS THIS ON TO FRUSTRATE THE SMART PEOPLE IN YOUR LIFE! Submitted by: Allen S. Gabe Newsbriefs - 26 NORTHWEST SUBURBAN BAR ASSOCIATION Pub Trawlers

There will be no Pub Trawlers Event in June or July

The Next Scheduled Pub Trawler Event will be on Thursday, August 18, 2012 Location and Special Guest To Be Announced!

PUB TRAWLER SPONSORSHIPS: $275 Per Event (Standard) . $350 Per Event (With Website Banner Advertising) If you have suggestions for a special guest or are interested in being a sponsor, please contact: Nichole Waltz: [email protected] 847-253-8800 or Colin Gilbert: [email protected] 847-934-6000

Each month a new member, law firm, attorney, or judge will be featured as the special guest. This event will give all members the opportunity to meet with one another in a relaxed, informal setting. This event is also open to any potential new members that may be thinking of joining the association. Please feel free to bring all such interested parties. No reservations are required, however if you know for sure that you will be attending, please send confirmation to Colin H. Gilbert at [email protected] or Nichole Waltz at [email protected]. 800 E. Northwest Highway Suite 418 Palatine, IL 60074 847-221-2601 www.nwsba.org Newsbriefs - 27 Bulletin Board

Ads are $20.00 per month and are published as a service to our Members. Call 847-221-2601 PROBATE & CHANCERY LITIGATION & PROBATE ADMINISTRA- Office Space TION. Avble for referrals, consultations and assistance w/regard to Probate Contests and Administration & Chancery Litigation (Probate- ROSEMONT- Two individual offices (11.5 X 12 app.) available for rent related, Trusts, Family disputes, Accounting and Partition, & more) Call in four attorney office suite. Office rental includes use of conference room Cary Lind and kitchen area. Secretarial space for rent with office. Also offering law INCOME TAX DEFENSE AND LITIGATION. Richard M. Colombik firm conference room rental at $45.00 per hour, seating for 8+. Ample & Associates, P.C. focuses on IRS & State tax defense, tax court litiga- parking. Internet and phone wired. Contact Maria L. Delia at tion, asset protection & complex income tax reduction and is available 847/298-3886. for referrals. Co-counsel fees provided. Extensive experience in all levels INVERNESS - Williamsburg Village. Two second floor office suites (825 to 900 sq. ft.) in attorney owned and occupied building. Also, two of IRS & State Dept of Revenue defense, including admin. review, ap- individual offices (12.5 by 12.5, 15.5 by 12.5) available. Can provide re- pellate process, tax court litigation & appellate court work. From audits ception, conference room, file room, copier and kitchen services. Contact thru the Supreme Court, we can defend & represent your clients. Call Carol at 847-705-7640. Richard Colombik, JD, CPA, or Judith Gilliland, JD 630-250-5700. Info “GREAT NEW OFFICES for rent in shared suite near the 3rd District court at www.colombik.com. house. One office 11x 11 and and one 11x16. Beautiful views, secretarial FEDERAL AND ILLINOIS TAX LITIGATOR/CONSULTANT. Thir- space, conference rooms. Great networking opportunity and collegial ty-five years of experience, former Big 8 tax partner. Income, estate environment. Call Patti 847-797-9300” and sales tax. Business transactions and tax controversies. Tax court, administrative review, revenue agent exams, offer in compromise, and innocent spouse relief. Referral fees and co-counsel arrangements. Free consultations. Christopher M. Saternus, Attorney at Law and C.P.A. 847-437-9434. [email protected].

Referrals

SUPER LAWYER & AV rated Employment Lawyer in Skokie. Laurie J. Wasserman represents clients in statutory claims for discrimination (includ- Salvation Army Jobs Program in ing disability, sex [including sexual harassment, sexual orientation, and glass ceiling], pregnancy, age, religion, race, and national origin), Fam- Des Plaines seeks occasional pro bono ily and Medical Leave Act, and Wage and Hour; and drafting/litigation re bankruptcy assistance employment contracts, non-compete agreements, trade secrets agreements, retaliation and whistleblowing. Telephone: (847) 674-7324; Email: [email protected]; For the past four years, the Salvation Army in Des Web: www.webemploymentlaw.com Plaines has offered a no-cost Jobs Program to both WHY WASTE TIME? Very experienced Per Diem attorney available to cover any type of court appearance, i.e., motions, trial calls, pre-trials, sta- employers and prospective employees in the area. tus calls, case management conferences, etc., at any courthouse in Cook, Staffed by former attorneys Bob Ehlert and Andy Lake, McHenry, Kane, DuPage, Will, Grudy, DeKalb, Kendall, Boone, Olson, they meet with and maintain a database of Winnebago, and Kankakee Counties, etc. Emergency calls are fine. I may be briefed by phone and material FAXed. Very reasonable fee. Law more than 300 clients seeking employment. Their clerking services available-will handle filings, etc. Please call Karen Lake success rate in placements is well above industry at (312)726-6920. averages. Occasionally, to allow an individual to REAL ESTATE TAX REDUCTION REFERRALS Amari & Locallo, whose practice is confined exclusively to real estate tax move forward with employment opportunities, assessment process, is accepting referrals of commercial, industrial and it is recommended that Chapter 7 bankruptcy be multi-unit residential properties (seven units or more) from fellow NWS- BA attorneys. Co-counsel fees provided: Note all properties in the City sought. As a result, the Jobs Program is seeling at- of Chicago are being reassessed in 2012. Amari & Locallo has offices torneys who would be willing to occasionally assist in DuPage County to service the real estate tax needs of property owners in collar counties: Lake, Will, Kane, McHenry, DuPage, etc. Properties in such matters on a pro bono basis. To find out located anywhere in Illinois will be reviewed without cost or commitment. more about the Salvation Army Jobs Program, or to Call Katherine Amari O’Dell at (312) 255-8550. offer your time and expertise, please contact Bob DISPUTES re: INSURANCE BENEFITS Experienced attorney (both Ehlert at 847-981-9111 x102 or by email at Robert- Plaintiff and Defense) seeks referrals of disputes with Insurers and Employ- ers of Employee benefit matters, especially of disability cases, as well as life [email protected]. Thanks for helping and health insurance cases. Includes ERISA (employee covered lawsuits) the Salvation Army “do the most good!” federal actions, as well as Insurance Policy matters. Please call ROBERT H. MILLER at (847) 454-4509 or E-Mail to [email protected]. 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

June 12 Board of Governors Meeting

June 14 Installation

July 10 Board of Governors Meeting

September 13 Golf Outing