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Articles Posted in Appellate Theory of Case

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Trucker’s Failure To Raise Commerce Clause Defense Dooms Tax Appeal

Witte Brothers is an intersate trucking company. After an audit, under protest, Witte paid Illinois for “pass-through” miles [distance driven in Illinois without picking up or delivering goods]. Witte sued Illinois for reimbursement of the taxes. The trial court ruled that the Illinois Income Tax Act did not allow the…

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Notice Of Appeal Saves Doctor From Forfeiting Reversal Argument

A baby sustained serious injuries at birth. His parents sued the doctor who performed the delivery for medical malpractice. The parents got a favorable trial verdict, so the doctor appealed. In the appellate court, the doctor claimed he should have been awarded a directed verdict by the trial court “because…

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Estate Can’t Avoid Judgment Notwithstanding The Verdict By Changing Theory Of Liability On Appeal

Gul Nageen Ahmed, at age 7, was riding her bicycle near a retention pond. She lost control of the bike, slid down an embankment into the pond, and drowned. Wasim Ahmed, as administrator of Gul’s estate, sued the homeowner association that owned the retention pond and the association’s property manager.…

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