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27 N. Ill. U. L. Rev. [i] (2006-2007)

handle is hein.journals/niulr27 and id is 1 raw text is: Northern Illinois University
Law Review
Volume 27                          Fall 2006                          Number 1
ARTICLES
The Tax Treatment of Verdicts and Settlements Following the Adoption
of the Jobs Creation Act of 2004: Paradise Found for the Employment
Lawyer?
John  F . Fatino  .................................................................... 1
In recent years, attorneys practicing in the employment area have found
that a working knowledge of tax law is critical to maximize results for
clients and to avoid malpractice. This article will examine the status of
taxation of verdicts and settlements following adoption of 1996 legisla-
tion, which made various changes to the Internal Revenue Code. In
addition, the article will examine the impact that the American Jobs
Creation Act has had on the tax treatment of attorney fees and court
costs in the context of employment litigation. Finally, the article will
discuss the implications of a recent decision by the United States Court
of Appeals for the D.C. Circuit concerning the unconstitutionality of the
taxation of verdicts and settlements involving emotional distress and
loss of reputation.
Apparent Authority and Healthcare in Illinois - Revisited
Marc. D. Ginsberg and Patricia C. Nowak ............................. 11
This article discusses the recent Illinois Supreme Court decision,
York v. Rush Presbyterian St. Luke's Medical Center, which ad-
dressed the reliance element in the overall analysis of apparent
authority in the healthcare context in Illinois. The authors explore
the historical underpinnings of agency law and posit that the York
decision has effectively eroded basic agency law principles in the
healthcare context.
The Lasting Viability of Rasul in the Wake of the Detainee Treatment
Act of 2005
Joseph  R . Pope .............................................................. 21
This article examines the jurisdictional features of the newly enacted
Detainee Treatment Act of 2005 and the Supreme Court's Hamdan v.
Rumsfeld decision as it relates to the retroactive application of the
Act. In particular, the article considers the impact of the Act on the
Supreme Court's earlier Rasul v. Bush decision and considers

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