Lake Forest Resident Authors Article in “Illinois Bar Journal”

Lake Forest resident Robert J. Kolasa, of Law Offices of Robert J. Kolasa, Ltd., in Lake Forest, is the author of “Making Constitutional Challenges to the Illinois Tax on Trust Income,” an article which appears in the November 2013 issue of the Illinois Bar Journal, the monthly magazine of the Illinois State Bar Association (ISBA). 

Under Illinois law, income from a trust created by an Illinois resident is taxable even if the trust is not otherwise connected to Illinois. In the article, the author raises the question of the state tax being constitutionally infirm for lack of minimum contacts and offers tips to help lawyers challenge the tax. 

The 32,000-member ISBA (isba.org), with offices in Springfield and Chicago, provides professional services to Illinois lawyers, and education and services to the public through a website (illinoislawyerfinder.com), consumer brochures, and distribution of legal information.