Highlights of Recent Representations

Tax Cases:

2009-Turner v Commissioner, United States Tax Court, Docket No. 14866-08; Counsel for Petitioner. Gained a 100 percent concession by the Office of Chief Counsel in an innocent spouse case seeking over six figures in income taxes.

2008-Reints v Commissioner, United States Tax Court, Docket No. 26411-07; Counsel for Petitioner. Gained a 100 percent concession by the Internal Revenue Service Office of Appeals in a TEFRA case seeking over six figures in penalties and penalties interest from a limited partner.

Other Significant Administrative Tax Matters

2010-Obtained a “no change” letter from the Internal Revenue Service Office of Appeals in response to an examination report proposing deficiencies in income tax and penalties to the joint individual income tax return of a husband and wife.

2009-Secured a declination of prosecution in an Illinois Department of Revenue investigation with respect to unpaid employment taxes.

2009-Obtained acceptance by the Internal Revenue Service of an Offer in Compromise submitted by a self-employed individual based on doubt as to collectibility.

2009-Obtained a St. Clair County, Illinois Board of Review reduction in real property assessment in excess of $100,000 for a real estate limited partnership.

2009-Secured abatement of a $58,000 failure to pay penalty assessed by the Internal Revenue Service against retired husband and wife.

2009-Secured abatement of a $28,000 failure to deposit penalty assessed by the Internal Revenue Service against a corporation.

2008-Secured abatement of a $50,000 failure to pay penalty assessed by the Internal Revenue Service against retired husband and wife.

2007-Obtained acceptance by the Internal Revenue Service of an Offer in Compromise submitted by a self-employed individual based on doubt as to collectibility.

2007-Obtained a St. Clair County, Illinois Board of Review reduction in real property assessment in excess of $100,000 for a real estate limited partnership.

GEORGE E. MARIFIAN

Highlights of Other Major Civil Litigation

Midkiff v. Gingrich, 355 Ill.App.3d 857, 824 N.E.2d 1144, 291 Ill.Dec. 894, Ill.App. (5th Dist. February 17, 2005) (NO. 5-03-0059). Lead trial counsel and lead appellate counsel on for shareholder of a professional corporation. Obtained reversal of trial court’s order rejecting the claim of a shareholder that the election requirements of Sec. 12.56(f) of the Business Corporation Act can be satisfied by the use of a formula. Interlocutory leave to appeal initially denied by the Appellate Court. Successfully argued on brief to the Illinois Supreme Court that Appellate Court erred in denying interlocutory leave to appeal and obtained Order of the Supreme Court, which, in the exercise of its supervisory authority, directed the Appellate Court to vacate its order denying interlocutory leave to appeal.

Dalla Riva v. Gingrich, 356 Ill.App.3d 1151, 889 N.E.2d 818 (Table), 321 Ill.Dec. 553 (5th Dist. April 6, 2005) (NO. 5-03-0740); member of litigation team and appellate team that obtained reversal and remand of the trial court’s order dismissing counter-plaintiffs’ amended third party complaint for defamation on statute of limitation grounds. Rule 23 Order.

Bowen v. Bowen, 337 Ill.App.3d 1188, 843 N.E.2d 525 (Table), 300 Ill.Dec. 267 (5th Dist. April 4, 2003). Trial and appellate counsel for executor of estate. Obtained reversal of trial court on disposition of objection to final accounting of guardian. Trial Court directed verdict at close of executor’s objection. Appellate Court reversed on grounds that Executor’s prima facie showing of inadequacy of guardian’s accounting was sufficient to require the guardian to prove that his accounting was just and proper. Rule 23 Order.

In re Adoption of E.C.F., 245 Ill. App. 3d 1115, 657 N. E. 2d 1214, (Table), 212 Ill. Dec. 869 (5th Dist. June 30, 1993). Trial and appellate counsel for the sole biological heir of a decedent. Obtained a reversal and remand of the trial court’s order denying the heir leave to intervene post-judgment to collaterally attack an order granting adoption on the grounds that the petitioners, who failed to meet the jurisdictional requirements, perpetrated a sham and a fraud upon the court. The trial court originally granted leave to intervene and then later vacated the order granting leave to intervene. The appellate court reversed and remanded the matter to the trial court which vacated the order of adoption. Rule 23 Order.

Leicht v. Quirin, 200 Ill.App.3d 1057, 558 N.E.2d 715, (5th Dist. July 30, 1990) (No. 5-88-0552). Trial and appellate counsel for executrix of estate of decedent stockholder of a closely-held corporation. Obtained reversal of trial court’s order in citation proceeding in probate which sought to recover stock held in decedent’s name. Trial court held that stock belonged to an individual who claimed to be “beneficial owner” of stock. The appellate court reversed holding that resulting trust could not be imposed on corporate stock in favor of party who claimed to be “beneficial owner” and confirmed stock ownership in decedent’s estate.

 

 

 

 

 

 

 

 

 

 

 

 

Legal Services

Education

  • Saint Louis University
    JD 1976
    MBA 1975
  • Washington University in St. Louis
    BSBA 1972

Bar Admissions

  • Illinois
  • Missouri

Court Admissions

  • Seventh Circuit Court of Appeals
  • United States District Court for the Southern District of Illinois
  • United States District Court for the Central District of Illinois
  • United States Tax Court
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