Welcome to DUGGAN BERTSCH, LLC — A law firm dedicated to thoughtful, innovative and uncompromising legal representation for the Private Client.

The needs of the private client are both pointed and diverse. While you require the advanced skills of a specialist, you also have diverse needs that must be understood and integrated by your lawyer. With its broad base of multi-degreed, multi-disciplinary attorneys, DUGGAN BERTSCH is uniquely positioned in the legal space to best serve the needs of Private Clients.

We look forward to showing you the DUGGAN BERTSCH difference.



DUGGAN BERTSCH, LLC would like to Congratulate our 2017 Leading & Emerging Lawyers

Leading LawyersLeading Lawyers have been recommended by their peers to be among the TOP LAWYERS in the areas of practice noted on this website. Less than 5% of all lawyers licensed in each state have received the distinction of Leading Lawyer. 


David M. Henderson

Tax Law: Individual
Trust, Will & Estate Planning Law

Michael H. Israel

Tax Law: Individual
Trust, Will & Estate Planning Law

Timothy L. Epstein

Arts, Entertainment & Sports Law
Commercial Litigation

Gregory J. Bertsch

Closely & Privately Held Business Law
Tax Law: Business
Tax Law: Individual
Trust, Will & Estate Planning Law

James M. Duggan

Tax Law: Individual
Trust, Will & Estate Planning Law

Allen J. Gable

Closely & Privately Held Business Law
Real Estate Law: Finance
Tax Law: Business
Tax Law: Individual 


Emerging Lawyers - Emerging Lawyers have been identified by their peers to be among the TOP LAWYERS who are age 40 or younger unless they have practiced for no more than 10 years. Less than 2% of all lawyers licensed in each state have received the distinction of Emerging Lawyer. 

Timothy Liam EPSTEIN'S Quoted In Chicago Tribune Editorial Entitled, "More baseball netting means more safety."

“People can now interact using their cellphones while sitting in their seats,” Chicago attorney Timothy Liam Epstein told The Seattle Times. “And so, you now have venue owners and teams that are participating actively in individual, targeted distractions that would seem to be a relatively easy way for a plaintiff’s attorney to defeat a presumption of the case getting tossed under the ‘Baseball Rule.’ ” 

Timothy Liam EPSTEIN Offers His Insight In An Article Published By The Seattle Times Entitled, "Mariners’ decision to expand safety netting at Safeco Field just makes financial sense," Written By Geoff Baker.

Last week’s news that the Mariners' would further expand protective netting around Safeco field was followed a day later by word that all Major League Baseball teams would do the same.

And it’s not surprising.

Mariners president and CEO Kevin Mather issued a statement saying the team is concerned about fan safety, which is no doubt true. No MLB team I know of wants their fans knocked unconscious or to lose teeth or fingertips because of a screaming line drive.

But it appears more likely the main driver behind MLB’s changes is the increased potential for a successful lawsuit by injured fans struck by foul balls or pieces of flying bats. At least one prominent national sports attorney agrees the changed dynamic of how fans pay attention to games has left MLB and its teams worried about being vulnerable to litigation despite the longstanding legal protections they enjoy.

“I don’t think venue owners are monsters, and I think there certainly is some empathy to wanting to keep their patrons safe,” said Timothy Liam Epstein, a sports attorney and partner at the Duggan Bertsch LLC firm in Chicago. “But at the same time, yeah, lawsuits are driving it. That’s what happens in sports.”

The NHL changed its protective netting in 2002 after a deflected puck struck Columbus Blue Jackets fan Brittanie Cecil, 13, at a game. She died two days later...

State and Local Tax Quarterly Update

Will Physical Presence Remain The Determinative Factor Or Will Quill Be Overturned?

Since 1992, the states have operated based upon the reasoning of Quill Corporation v. North Dakota, 504 U.S. 298 (1992) which established that a state could not require a retailer to collect sales tax unless... Click HERE to continue reading!

Illinois Supreme Court Provides Guidance With Regards To Classification Of A Retailer Under The Retailers’ Occupation Tax Act (“ROTA”).

Citibank N.A. claimed a refund of approximately $1.6 million in sales tax resulting from bad credit card debt for accounts financed by the bank.  On November 30, 2017, the Illinois Supreme Court ruled unanimously that... Click HERE to continue reading!

Compressed Natural Gas not subject to the Motor Fuel Tax Law According to First District, (at least for certain tax periods).

The Illinois Appellate Court, First District, reversed a granting of summary judgment by the Illinois Independent Tax Tribunal that determined the Motor Fuel Tax Law did not impose a tax on compressed natural gas.  The decision hinged upon... Click HERE to continue reading!