Civil Litigation

Blogs RSS Link
Illinois lawmakers are moving to regulate, and heavily tax, prediction markets. Prediction markets are a fast-growing corner of online wagering that has largely operated outside traditional gaming frameworks.
Senate Bill 4168, introduced by State Sen. Michael Hastings on March 5, 2026, would create a new Prediction Markets Regulation and Taxation Act, requiring any platform offering prediction contracts to Illinois users to obtain a license from the Illinois Gaming Board and pay a $1 million upfront fee and $1 million annual renewal.
The bill is currently pending in Assignments and State Sen. Cristina Castro has been added as a

…
Continue Reading Illinois Bill Targets Prediction Markets With 50% Tax and $1M License Fee (SB 4168)

Every year, the Asbestos Disease Awareness Organization (ADAO) dedicates the first full week of April to Global Asbestos Awareness Week (GAAW). From April 1 to April 7, Simmons Hanly Conroy will join advocates across the world in the fight to ban asbestos.
For over 20 years, ADAO has been dedicated to raising awareness about the dangers of asbestos, preventing exposure to the carcinogen, and fighting to ban all use and imports of asbestos in the United States.
Until the 1980s, asbestos was used in a wide range of industries because of its unique temperature resistance, durability, and affordability. However, employees…
Continue Reading April 1-7 Marks the 22nd Annual Global Asbestos Awareness Week

On March 11, 2026, Cheesie’s Wicker Park filed a Petition at the Illinois Independent Tax Tribunal challenging a “Notice of Tentative Denial of Claim” issued by the Illinois Department of Revenue for Sales/Use Tax & E911 Surcharge.
Cheesie’s Wicker Park, LLC alleges it overpaid sales tax for the period January 2021 through November 2021 by including tips in taxable receipts and failing to account for tax already remitted through a marketplace facilitator. The company filed ST-1-X Amended Sales and Use Tax and E911 Surcharge Returns seeking approximately $46,453 in credits.
The Department’s September 2, 2025 Notice of Tentative Denial of

…
Continue Reading Illinois “Notice of Tentative Denial of Claim” Dispute: Sales/Use Tax & E911 Surcharge Refund Challenge

Remote Working in Iceland Self-Portrait ✈️ Please credit my website: https://www.travelingwithkristin.com ✈️ View videos about remote work at http://www.youtube.com/travelingwithkristin
Kristin Wilson, Unsplash
On March 6, 2026, Jeffrey Somers filed a Petition at the Illinois Independent Tax Tribunal challenging Illinois income tax assessments for tax years 2018 and 2019.
The petitioner, Jeffrey Somers, alleges that he was a California resident who performed all services remotely from California and had no physical presence in Illinois during the years at issue. He contends that his wages were incorrectly reported as Illinois-source income on Forms W-2 due to his employer’s Illinois headquarters, leading to an improper assessment by the Illinois Department of Revenue.
The Department issued Notices of Deficiency totaling approximately $53,000 in tax and interest

…
Continue Reading Illinois Remote Work Tax Dispute: California Worker Challenges Illinois Income Tax Assessment

Fishing and Boating Rights on the Fox River and Chain O’Lakes The Fox River flows through the State of Wisconsin and then flows through the State of Illinois into the Illinois River.  This makes it a Federal Waterway because it Read More….
The post Fishing and Boating Rights on the Fox River and Chain O’Lakes appeared first on Law Office of Andrew Szocka, P.C..
Continue Reading Fishing and Boating Rights on the Fox River and Chain O’Lakes

Missouri Case Highlights the Problems

The advancement of generative artificial intelligence (Gen AI) tools has revolutionized many industries, including the legal profession. However, the use of Gen AI in legal practice is not without significant risks. As discussed below, Kruse v. Karlen highlights the importance of accuracy, ethical responsibility, and compliance with procedural rules when using AI tools to prepare court documents.

In Kruse v. Karlen, the Missouri Court of Appeals dismissed an appeal and imposed sanctions after a pro se appellant submitted an appellate brief riddled with fictitious case citations and misrepresented legal authorities. 692 S.W.3d 43 (Mo. Ct. App.
Continue Reading Tips for Avoiding the Pitfalls of AI in Legal Practice: Missouri’s Evolving Rules on AI Disclosure

Naperville, IL assault defense lawyerMost people know that physically hurting someone is a crime. However, words alone can also lead to criminal charges in Illinois. A heated argument, a moment of anger, or even a frustrated comment made in passing can cross a legal line depending on how it was said, who heard it, and what the other person reasonably understood it to mean. If you are facing charges related to a verbal threat in 2026, a Naperville, IL assault defense lawyer can help you understand what the law actually says and build a defense around what really happened.
What Is the Difference Between…
Continue Reading When Does a Verbal Threat Become a Criminal Offense in Illinois?

The Rollout of a Unified Corporate Enforcement Policy

On March 10, 2026 the Department of Justice (DOJ) rolled out what it called its “first-ever” Department-wide corporate enforcement policy for virtually all federal white-collar criminal matters. The department-wide Corporate Enforcement Policy (CEP) is certainly not all new, as it reaffirms past enforcement discretion principles based on disclosure, cooperation, and remediation. Yet, it applies more broadly to all types of white-collar cases (except antitrust matters subject to the Antitrust Division’s leniency policy). Stressing the goals to promote uniformity, predictability, transparency, and fairness, Deputy Attorney General Todd Blanche noted the CEP:

draws on

…
Continue Reading New Comprehensive Justice Department Corporate Enforcement Policy

Background and Context

A recent Madison County, Illinois,[1] case explored whether the actions of an insurance carrier could waive an insured’s personal jurisdiction defense in an asbestos exposure wrongful death case. This appears to be an issue of first impression in Madison County asbestos litigation, but plaintiffs could raise this argument in other types of litigation and in other courts as well.

The Court ultimately found there had been no waiver and granted defendant’s motion to dismiss for lack of personal jurisdiction, but the arguments presented show how early communications can create risk.

Facts of the Case

Plaintiffs Sharon…
Continue Reading Carriers Beware! Avoid Waiving Personal Jurisdiction Defense of Your Insured

DuPage County, IL disorderly conduct defense lawyerSometimes a situation gets out of hand fast, and before you know it, you are facing a disorderly conduct charge. In Illinois, the line between a heated moment and a criminal charge can be crossed faster than most people expect. An argument that got too loud, a phone call made in anger, or a confrontation that went too far can all lead to a misdemeanor or even a felony charge, depending on what happened.
If you are dealing with this kind of charge, you are probably feeling overwhelmed and unsure of what comes next. Our DuPage County, IL disorderly conduct…
Continue Reading When Does Disorderly Conduct Become a Criminal Charge in Illinois?

Earlier this week, the U.S. Supreme Court clarified an important question in sovereign immunity law: when does a state-created entity qualify as an “arm of the State” entitled to share the State’s immunity from suit? In a unanimous 9–0 decision authored by Justice Sotomayor, the Court held that the New Jersey Transit Corporation is not an arm of the State of New Jersey and therefore cannot invoke the State’s sovereign immunity in out-of-state lawsuits. Galette v. New Jersey Transit Corp.
The case arose from two accidents involving New Jersey Transit buses: one happened in New York City, and the

…
Continue Reading When Is a State-Created Entity an “Arm of the State” for Sovereign Immunity?

Earlier this week, Lake County Judge Luis A. Berrones ruled that the name of Lake County Board candidate Juan Beto Ruiz (Reynoso) should not be on the ballot. The Lake County Clerk has already printed ballots with the name of candidate Ruiz on them. Ruiz is challenging incumbent Esiah Campos; and his name has been printed as Juan Beto Ruiz. But his full legal name is Juan Beto Ruiz Reynoso. Unless Ruiz appeals, any ballots cast for him will not be counted.
Under the Illinois Election Code, candidates may use given names, initials, or commonly known nicknames when filing nomination

…
Continue Reading Can a Candidate Be Removed From the Ballot for Not Using Their Full Legal Name in Illinois?

Why Would I Need Both A Trust And A Will? Isn’t The Trust Enough? The benefit of a trust, as most attorneys will tell you, is the ability to skip probate. An attorney will also tell you that when you Read More….
The post Why Would I Need Both A Trust And A Will? Isn’t The Trust Enough? appeared first on Law Office of Andrew Szocka, P.C..
Continue Reading Why Would I Need Both A Trust And A Will? Isn’t The Trust Enough?

The First District Appellate Court has confirmed the removal of Joseph “Joe” Severino and Rantch Isquith from the March 17, 2026 Republican primary ballot for Governor and Lieutenant Governor after they failed to meet the 5,000-signature requirement for statewide candidates. Severino v. Illinois State Board of Elections, 2026 IL App (1st) 260151-U (Feb. 20, 2026).  While the case is not groundbreaking, it is instructive to future candidates.
The candidates filed nomination papers containing 6,336 signatures. An objector challenged 2,520 of them. After a records examination, the State Officers Electoral Board sustained objections to 1,588 signatures, leaving the candidates with

…
Continue Reading Illinois Appellate Court Affirms Ballot Removal of Gubernatorial Candidates for Falling Short of 5,000 Signatures

In a recent 9-0 holding, the U.S. Supreme Court held that state-level “affidavit of merit” requirements for medical malpractice suits do not apply in federal court. This holding creates a notable divide in state and federal practice as more than half of all U.S. states have similar state-level pleadings requirements. 

The case, Berk v. Choy, was filed in federal court but governed by Delaware state substantive law. Delaware, like many states, requires that plaintiffs filing medical malpractice suits submit an affidavit of merit — a statement from a qualified expert certifying that the lawsuit has a reasonable basis — either with…
Continue Reading No Certificate, No Problem: Recent Supreme Court Decision Clears the Path for Federal Medical Malpractice Claims