Civil Litigation

The proposed tax break for the United Center’s 1901 Project has been described as a $55 million subsidy for the owners of the Chicago Bulls and Chicago Blackhawks. That is understandable shorthand, but it is not the precise tax mechanism.
The proposal is a Cook County Class 7(b) property tax incentive. It does not write the owners a check. It would reduce the property’s assessment level for 12 years, which in turn lowers the property tax bill that would otherwise apply to the first phase of the project.
That distinction is key, because Class 7(b) is an existing Cook


Continue Reading United Center’s 1901 Project Shows How Chicago Property Tax Incentives Really Work

The IRS released PLR 202619013 on May 8, 2026. A limited partnership taxed as a partnership had a partner die. The partnership inadvertently failed to make a Section 754 election for the relevant tax year. The partnership then requested late-election relief under Treas. Reg. § 301.9100-3. The IRS granted the partnership 120 days from the date of the letter to make the election effective for that year.
A Section 754 election allows partnership property basis adjustments under Section 734(b), for certain distributions, and Section 743(b), for certain transfers of partnership interests. The election is made by


Continue Reading IRS Grants Late Section 754 Election Relief After Partner’s Death: Practical Lessons for Partnerships

Federal law generally prohibits candidates from using campaign funds for personal expenses. But under a narrow exception administered by the Federal Election Commission, certain nonincumbent federal candidates may receive compensation from their campaign committees during the course of a campaign.
The rule is intended to make federal office more accessible to candidates who otherwise would lose income by leaving employment or reducing work to campaign full-time. At the same time, the FEC has repeatedly emphasized that campaign salary is not a general living stipend and cannot become a mechanism for converting campaign funds into personal income.
That tension explains why


Continue Reading Can Federal Candidates Use Campaign Funds to Pay Themselves?

DuPage County, IL civil litigation lawyerLandlords are not legally required to have an attorney for every eviction case in Illinois. But whether you should have one depends on how complicated the situation is, how much money is at stake, and how much risk you are comfortable with.
Some straightforward evictions go smoothly without legal help. Others involve tenant defenses, strict procedural rules, or counterclaims that can quickly become overwhelming without an attorney. If you are a landlord dealing with an eviction in 2026, our DuPage County, IL civil litigation lawyers can help you figure out whether legal representation makes sense for your situation.
Can a
Continue Reading Do Landlords Need an Attorney for Every Eviction Case in Illinois?

Trial lawyers really have little choice; they must adapt to the changing technology environment or fall behind. But recent court guidance reveals that in important areas, old rules still apply to new challenges posed by using artificial intelligence, even if the adequacy of old rules is debatable.  So far, courts are not creating a special AI privilege; instead, they are applying old doctrines to new tools. The practical lesson is that courts are applying ordinary privilege and discovery rules and common confidentiality and privacy protections rather than creating special AI rules.

Privilege and Attorney Work Product Issues

The two most
Continue Reading Generative AI: Practical Advice for Trial Lawyers

Alexander County had the highest annual average unemployment rate in Illinois in 2025 at 6.8%, followed by Pulaski County at 6.0% and Macon County at 5.8%, according to the Illinois Department of Employment Security. Monroe County had the lowest rate at 3.0%. Statewide, Illinois’ annual average unemployment rate was 4.6%, compared with 4.3% nationally.
A county unemployment rate is not the same thing as the percentage of adults without jobs. IDES reports these figures through the Local Area Unemployment Statistics program, which estimates the labor force, employment, unemployment, and unemployment rate for counties and other local areas. The unemployment


Continue Reading Illinois County Unemployment Rates 2025: Full Ranking from Highest to Lowest

Illinois’ first-in-the-nation Interchange Fee Prohibition Act has become more than a dispute over credit card “swipe fees.” It has since evolved into a test of state authority, federal banking preemption, payment-card infrastructure, and the practical limits of regulating national payment systems one state at a time.
The Illinois Interchange Fee Prohibition Act or IFPA, is scheduled to take effect on July 1, 2026. In general terms, the Act prohibits an interchange fee from being charged or received on the portion of a credit or debit card transaction attributable to taxes or gratuities. That means, for example, that if a customer


Continue Reading Illinois Swipe Fee Law Update: Federal Agency Action Adds Uncertainty Before July 1

What the Martin v. Layman Decision Adds

Illinois’ Fourth District Appellate Court’s decision in Martin v. Layman[1] continues a line of Illinois cases that closely examine whether hospital consent forms effectively disclaim apparent agency in emergency care settings. Relying in part on the First District’s reasoning in Brayboy v. Advocate Health & Hospitals Corp.,[2] the court held that the existence of a signed consent form did not resolve the issue as a matter of law when questions remained regarding the language and structure of the form, the patient’s neurological condition, the timing of the disclosure, and whether the
Continue Reading Beyond the Signature: Context, Timing, and Continued Judicial Scrutiny of Hospital Consent Forms in Apparent Agency Claims

The Case

Wilkinson v. Farmers Holding Companies involved a dispute under a Missouri statute about an employee’s post-termination rights to a “service letter” stating the nature and duration of his service. The Circuit Court granted summary judgment for the company based on the company’s argument that it was not the actual employer. The Supreme Court’s decision addressed only the procedural law regarding summary judgment and plaintiff’s failure to abide by the procedures of Rule 74.04 in responding to summary judgment.

In particular, the Court noted that although the Plaintiff’s “point relied on” argued that summary judgment is an extreme and
Continue Reading ITT at 33: Granting Summary Judgment in Missouri is Still Not “Extreme or Drastic”

For millions of Americans, rideshare apps like Uber® and Lyft® have become a convenient way to get around. But behind the convenience, serious safety concerns have emerged.
In recent years, reports of sexual assault by rideshare drivers across the country have come to light and only continued to climb, raising questions about whether or not companies are doing enough to protect passengers.
Thousands of lawsuits have been filed against Uber and consolidated into a multidistrict litigation (MDL) to address the issue of rideshare safety and seek justice for survivors.
We spoke with Firm Partner Ellyn Hurd, an Uber assault
Continue Reading Q&A with Uber® Assault Attorney Ellyn Hurd

Antonio DeBlasio

DeBlasio Law Group is proud to announce that for 2026, attorney Antonio DeBlasio has again been selected for inclusion on the list of Illinois Super Lawyers®.  Super Lawyers is a ratings service that recognizes outstanding lawyers who have attained a high degree of peer recognition and professional achievement.  No more than 5% of Illinois attorneys receive this distinction.  This is the 14th year that Mr. DeBlasio has been designated a Super Lawyer, in 2008 and each year from 2014 to 2026.

Mr. DeBlasio has over 31 years of experience representing businesses, individuals and estates in Illinois in contested


Continue Reading Antonio DeBlasio Selected for Super Lawyers 2026

Using Deposition Testimony to Secure Summary Judgment

In asbestos products liability matters, motions for summary judgment are a standard part of case workup. Although summary judgment is an extreme measure that’s rarely granted, a recent Cook County case (Paul Enright, Special Administrator of the Estate of Susan Enright v. A.O. Smith Corp., et al.) demonstrates it is possible.

Summary judgment motions focus on case-specific facts and often rely on deposition testimony from the plaintiff and fact witnesses. In its Motion for Summary Judgment, the defense in Enright argued that plaintiff had not met her evidentiary burden and thus the case
Continue Reading Building the Record: How Depositions Shape Summary Judgment Orders

A proposed Illinois constitutional amendment that would impose a 3% surtax on income over $1 million is no longer just an introduction. It is now moving through the House.
As of yesterday (April 21, 2026), the resolution passed out of the House Revenue & Finance Committee (13–7) and has been read a second time, where it now sits on the House calendar for short debate. A hearing is also scheduled, signaling that leadership is at least willing to keep the proposal in play.
Substantively, the measure remains straightforward. It would amend the Illinois Constitution to impose an additional 3% tax


Continue Reading Illinois “Millionaire Surtax” Draws Opposition from Business Groups as Amendment Advances

Naperville, IL DUI defense lawyerIf you have a prior DUI conviction and you are facing a new DUI charge in Illinois, your record will directly affect how serious the new charge is and what penalties you are looking at. Illinois law treats repeat DUI offenders significantly more harshly than first-time offenders. However, that does not mean that you can’t fight the charge against you, and Appelman Law LLC can help. If you are in this situation in 2026, our Naperville, IL DUI defense lawyer can walk you through exactly what you are facing and what can be done.
How Does Illinois Count Prior DUI
Continue Reading How Do Prior Convictions Impact New DUI Charges in Illinois?

Case Background

Marsha J. Martin filed an amended complaint[1] alleging that she received an e-mail that appeared to be from Coastal Customs Builders requesting payment for construction services provided to her. Martin further alleged that, unbeknownst to her at the time, Coastal Customs’ e-mail had been hacked. Martin ultimately wire transferred funds to the hacker’s account at Fifth Third Bank. The hacker then withdrew the funds and transferred them elsewhere. According to Martin, Fifth Third Bank was unable to recover the funds that were wired.

Under a theory of negligence, Martin alleged that Fifth Third Bank knew the hacker
Continue Reading Not My Customer, Not My Problem? Assessing Whether a Duty May be Owed to a Non-Customer Under Martin v. Fifth Third Bank