On March 14, 2019, the Wisconsin Supreme Court ruled that taxpayers need not operate their farms for a business purpose in order to have their farms classified as agricultural land for property tax purposes. The case is State ex rel. Peter Ogden Family Tr. of 2008 v. Bd. of Review, 2019 WI 23.

The firm’s clients, Peter Ogden and Terri Mahoney-Ogden, operate a small farm on approximately 12 acres of land near their home in the Town of Delafield, where they grow and harvest apples, hay, and Christmas trees. Despite previously assessing the property as “agricultural land” from 2012 through 2015, in 2016 the Town’s tax assessor changed the property’s classification to “residential”—even though the Ogdens had never stopped farming the land. The change in classification drastically increased the Ogdens’ property tax burden.

The Ogdens objected to the change in classification in a hearing before the Board of Review for the Town of Delafield. The tax assessor asserted that the Ogdens did not operate their farm sufficiently as a business. Even under this business standard, two members of the Board of Review still ruled for the Ogdens, though two did not. The tie went to the tax assessor and against the Ogdens. The Ogdens appealed.

The case ultimately made its way to the Wisconsin Supreme Court. There, the Court ruled, 7-0, that the tax assessor was incorrect. “No statute, administrative rule, or case law supports a business purpose requirement for the ‘agricultural land’ property tax classification,” the Court wrote.

Our Attorney, who represented the Ogdens in the case, explained to the Associated Press that the Court’s decision will help ensure uniformity in how agricultural land is taxed.

“Hopefully after today assessors won’t come to these off-hand conclusions about what’s not really in the law,” Our attorney said. “The whole purpose of the law is to help preserve Wisconsin’s farmland. This decision will help stop assessors from coming up with some other reason to change the classification. It’s good for small farmers around the state.”

Shareholder and past firm president Jim DeJong is the 2019 recipient of the P.E. MacAllister Distinguished Alumnus Award for his service to Carroll University. Named after P.E. MacAllister, alumnus from the class of 1940 and member of the Carroll Board of Trustees for over fifty years, the P.E. MacAllister Distinguished Alumnus Award for service to Carroll recognizes individuals for their extraordinary commitment and service to their alma mater.

“Jim has demonstrated his passion for and commitment to Carroll in numerous ways. He has been an active alumnus, assisting with alumni programs and other aspects of the campus community as the parent of two Carroll graduates. His leadership stood out as a board member – chair of the institutional advancement committee, co-chair of Carroll’s largest comprehensive campaign and chair of the presidential search committee. Jim also served with distinction as chair of the board and is a most deserving recipient of this award, named for P.E. MacAllister. Jim follows in his footsteps, as he has generously given of his time, talent and treasure.” – Dr. Cindy Gnadinger, President of Carroll University.

Carroll University’s Distinguished Alumni Award is the highest honor bestowed by the University. The award is provided to Carroll graduates based on their professional  achievements, contributions to society and support of the university.The recipients of this award are chosen based on their demonstrated quality of leadership, volunteerism, and professional excellence in their fields.

As an alumnus, Jim has served his alma mater in a variety of leadership capacities. He began his nine year tenure on Carroll’s Board of Trustees in 2008 and served as Board Chair for three years of his tenure. He was also a member of the President’s Advisory Council, Chair of the Board’s Institutional Advancement Committee, and Co-Chair of Campaign Carroll: The Common Thread.

Over the years, both Jim and his wife, Patty, have volunteered and appeared at multiple alumni and campus events, including regional gatherings throughout the U.S. Jim has served on several of his reunion committees throughout the years and delivered the commencement keynote address to Carroll’s Class of 2017.

Jim’s contributions to Carroll College are greatly valued, as expressed in an article published by the University on its website:

“Jim’s ongoing encouragement of alumni and friends to start and/or continue their engagement with Carroll is very beneficial and helps keep Carroll a very special place.”

Read the full honor here.

On January 29, 2019, the Wisconsin Supreme Court ruled in favor of our client, Park Bank, in a case of first impression in Wisconsin. In Koss Corp. v. Park Bank, 2019 WI 7, Koss Corp. sued Park Bank alleging that Park Bank acted in bad faith under the Uniform Fiduciaries Act (“UFA”) in failing to detect an embezzlement being conducted by one of Koss’s employees, Sue Sachdeva. Ms. Sachdeva embezzled $34 million from Koss Corp. over a 12-year period. The embezzlement was the largest embezzlement in Wisconsin history, and the ninth largest embezzlement in U.S. history.

Koss Corp. had some of its bank accounts at Park Bank, which Ms. Sachdeva used to embezzle $17 million from Koss Corp. by use of cashier’s checks she obtained from those accounts, which she used to pay her creditors for personal items such as jewelry, clothing and travel. Ms. Sachdeva was ultimately caught by an American Express employee, was criminally charged for her actions, and was sentenced to 11 years in prison.

After six years of litigation, the trial court granted Park Bank’s motion for summary judgment in 2016, ruling that the evidence did not support Koss Corp.’s claim that Park Bank acted in bad faith.

On December 12, 2017, the Wisconsin Court of Appeals affirmed that ruling.

On January 29, 2019, the Wisconsin Supreme Court affirmed the Wisconsin Court of Appeals’ decision in a 2-3-2 decision, with five Justices voting to affirm. The Court held that, to establish bad faith under the UFA, a bank must have acted dishonestly. The Court held that “[b]ad faith requires some evidence of bank dishonesty such as a bank willfully failing to further investigate compelling and obvious known facts that suggest fiduciary misconduct because of a deliberate desire to evade knowledge of fiduciary misconduct.” Decision at ¶ 55. In so ruling, the Court recognized several foundational principles that form the framework for analyzing a bank’s conduct when bad faith under the UFA is alleged:

First, bad faith is reviewed on a transaction by transaction basis, such that the facts known to each individual bank employee are not aggregated to form collective knowledge of the bank. Second, whether a bank acted in bad faith is determined at the time of the breach of fiduciary duty, not by looking back at transactions that occurred many months earlier.

             Third, bad faith is an intentional tort; negligence by a bank is insufficient to show bad faith. Fourth, considerations of bad faith require analyses of a bank’s actions to determine its subjective intent.

Id. at ¶¶ 52, 53.

In applying these foundational principles to the facts of the case, the Court held that “[w]hile discovery was extensive and conducted for years, no proof has been proffered from which a factfinder could find that any Park Bank transaction was not honestly done.” Id. at ¶ 71.

Our firm is proud to have represented Park Bank in this case, and pleased that all of the courts to have considered the matter — the trial court, the Wisconsin Court of Appeals, and the Wisconsin Supreme Court — all held that Park Bank has no liability to Koss Corp. in this matter.

Park Bank was represented by Dean Laing, Greg Lyons and Joe Newbold of our firm. Koss Corp. was represented by Michael Avenatti of California.

O’Neil, Cannon, Hollman, DeJong and Laing S.C. has received notification from Martindale-Hubbell that Attorney Kelly M. Spott has received a Martindale-Hubbell® Peer Review Rating^TM.

Kelly was given an “AV” rating from her peers–the highest rating–which means that she was deemed to have very high professional ethics and preeminent legal ability. Only lawyers with the highest ethical standards and professional ability receive a Martindale-Hubbell Peer Review Rating of AV.

Martindale-Hubbell conducts secure online Peer Review Ratings surveys of lawyers across multiple jurisdictions and geographic locations, in similar areas of practice as the lawyer being rated. Reviewers are instructed to assess their colleagues’ general ethical standards and legal ability in a specific area of practice.

The Martindale-Hubbell® Peer Review Ratings™ help buyers of legal services identify, evaluate and select the most appropriate lawyer for a specific task at hand. The confidentiality, objectivity and complete independence of the ratings process are what have made the program a unique and credible evaluation tool for members of the legal profession. The legal community values the accuracy of lawyer peer review ratings because they are determined by their peers – the people who are best suited to assess the legal ability and professional ethics of their colleague.

Grant Killoran and Christa Wittenberg of O’Neil, Cannon, Hollman, DeJong and Laing’s Litigation Practice Group recently presented at the State Bar of Wisconsin’s “Annual Constitutional Law Symposium 2018” in Pewaukee, Wisconsin.

Attorney Killoran was the Chair of the Symposium and authored an article and presented at the seminar on “The Current State of the Second Amendment.” Attorney Wittenberg authored an article and presented at the seminar on “Freedom from Litigation: Personal Jurisdiction and Sovereign Immunity.”

Attorneys Killoran and Wittenberg presented along with attorneys and professors from around Wisconsin and the country on various constitutional topics and issues.

Grant is a shareholder with the law firm and is the Chair of its Litigation Practice Group. He has significant and diverse trial experience representing clients in Wisconsin State and Federal Courts, and courts around the country, focusing on complex business, health care and employment law disputes. Grant also devotes a portion of his practice to arts and entertainment law, with an emphasis on the music industry.

Christa is a member of the Litigation Practice Group. She assists businesses and individuals with prosecuting and defending a variety of civil litigation matters, including complex contract disputes, trademark and copyright claims, inheritance disputes, class actions, personal injury cases, and fraud and conspiracy claims. As a former federal district court law clerk, Christa is intimately familiar with litigation and procedures in federal court. She has also litigated matters in state court, as well as resolved cases through mediation prior to litigation. Christa is well-versed in a wide range of legal issues, and especially enjoys litigating cases with disputes involving personal and subject-matter jurisdiction, testamentary capacity and undue influence, constitutional law, debt collection laws, contract formation and enforcement, and procedural and evidentiary rules.

In the spirit of the holiday season, the attorneys and staff at O’Neil Cannon recently collected items to be donated to The Women’s Center in Waukesha. The mission of the Women’s Center is to “provide safety, shelter, and support to empower all impacted by domestic abuse, sexual violence, child abuse, and trafficking.”

The services offered by The Women’s Center include emergency shelter for abused families, transitional living, counseling, child abuse prevention programming, legal advocacy and employment counseling. It also provides Hispanic outreach, community education programs, information and referral services, and a 24-hour hotline. If you are interested in donating or learning more about this amazing community organization, you can visit here to find more information.

Best wishes for the holiday season.

On November 29, 2018 Dean Laing spoke on the topic of “Procedural Issues in Litigation” at a seminar presented by the State Bar of Wisconsin on “Trending Topics in Business Litigation 2018.” The panel consisted of some of the top civil litigators in Wisconsin, and the seminar was very well attended. Mr. Laing spoke on various subjects, including the use of errata sheets following depositions, sequestration of persons from depositions, and use of general objections in discovery responses.

Mr. Laing has been a speaker at over 30 legal seminars, authored over 40 journal articles and book chapters, and been involved as counsel in over 75 published/reported decisions. Over the years, Mr. Laing has received numerous recognitions for his legal work, including being selected four times as one of the “Top 10 Lawyers” in Wisconsin by Super Lawyers; three times as “Lawyer of the Year in Wisconsin” by The Best Lawyers in America; and one time as a “Leader in the Law” by the Wisconsin Law Journal.

Mr. Laing can be reached at 414-276-5000 or dean.laing@wilaw.com.

O’Neil, Cannon, Hollman, DeJong and Laing S.C. has been awarded recertification in Meritas, a global alliance of independent business law firms. O’Neil, Cannon, Hollman, DeJong and Laing S.C. joined Meritas in 2012 and, as a condition of its membership, is required to successfully complete recertification every three years.

Meritas is the only law firm alliance with an established and comprehensive means of monitoring the quality of its member firms—a process that saves clients time validating law firm credentials and experience. Meritas membership is selective and by invitation only. Firms are regularly assessed and recertified for the breadth of their practice expertise and client satisfaction. The organization’s extensive due diligence process ensures that only firms meeting the tenets of Meritas’ unique Quality Assurance Program are allowed to maintain membership. Firm performance and quality feedback are reflected in a Satisfaction Index score, which is made available online.

“We greatly appreciate the many benefits of being a  member of the Meritas network and look forward to continuing our relationship with Meritas for years to come,” said Pete Faust, a member of the Board of Directors at O’Neil, Cannon, Hollman, DeJong and Laing S.C. “Meritas’ Quality Assurance Program is not just valuable for our clients seeking legal expertise around the world; it also provides us with a framework to consistently monitor and enhance the quality of our services.”

The recertification process includes exacting self-assessment, peer review by other law firms and client feedback. It examines such factors as timeliness and quality of a firm’s client service, professional conduct and adherence to Meritas policies including acknowledgment of Meritas firm or client correspondence within 24 hours.

“Businesses trust the Meritas alliance of law firms for top-tier quality, convenience, consistency and value,” said Tanna Moore, president and CEO of Meritas. “O’Neil, Cannon, Hollman, DeJong and Laing S.C. has demonstrated its commitment to world-class client service, and therefore has successfully earned its recertification in Meritas.”

Attorneys from O’Neil Cannon argued three cases before the Wisconsin Supreme Court this Fall term.

On September 7, 2018, Dean Laing argued the case of Koss Corporation v. Park Bank, Appeal No. 2016AP636, which involves the issue of a bank’s liability under the Uniform Fiduciaries Act.

On November 7, 2018, Mr. Laing argued the case of J. Steven Tikalsky v. Terry Stevens, Appeal No. 2017AP170, which involves the issue of the circumstances under which a constructive trust can be imposed against an innocent party.

A law firm having three arguments before the Wisconsin Supreme Court in a two-month period is a rare feat. O’Neil Cannon is appreciative of the opportunity.

O’Neil Cannon has been ranked in the 2019 U.S. News – Best Lawyers® “Best Law Firms” list in 15 practice areas.

• Bankruptcy and Creditor Debtor Rights / Insolvency and Reorganization Law
• Commercial Litigation
• Construction Law
• Corporate Law
• Family Law
• Litigation – Bankruptcy
• Litigation – Labor and Employment
• Mergers and Acquisitions Law
• Municipal Law
• Personal Injury Litigation – Plaintiffs
• Product Liability Litigation – Defendants
• Real Estate Law
• Securities / Capital Markets Law
• Tax Law
• Trusts and Estates Law

Firms included in the 2019 “Best Law Firms” list are recognized for professional excellence with persistently impressive ratings from clients and peers. Achieving a tiered ranking signals a unique combination of quality law practice and breadth of legal expertise.