(Main Office)

A Family Business advisory law firm for over 60 years, Gould & Ratner LLP has focused its legal and business services on representing fast-paced, entrepreneurial clients. Typically, these entrepreneurs own sophisticated closely held or family-owned businesses, working in diverse industries ranging from those which helped build our nation to the technology, telecommunications and new economy areas which should strengthen our future.

Often, the founders' entrepreneurial spirit still shines through in companies which have grown into multi-billion-dollar international corporations. In all cases, clients come to Gould & Ratner LLP expecting sophisticated legal skills provided within the context of their business goals. They stay with us for our dedication to client service.

Statement of Practice

Family Business advisory and Planning, Entrepreneurial Business, Real Estate Law including Leasing, Annexation, Zoning, Land Development, Ground and Air Rights Leases, Condemnations, Property Taxes. Corporate and Securities Law. Business Acquisitions, Sales and Divestitures. Technology and E-Commerce Businesses. Mortgage Lending, Financing and Recapitalizations. Employment and Labor Law. ERISA and Employee Benefits. Bankruptcy, Workouts and Creditors Rights. Environmental Matters including Cost Recovery Actions and Allocations. Mining Law (stone, gravel, coal). Telecommunications Law. Federal and State Taxation including Income Taxes, Sales and Use Taxes and Other Taxes, Tax Compliance. Charitable Giving, Estate Planning, Probate and Guardianships. Civil Litigation including Trial Practice and Appellate Practice. Admiralty Law. Administration Law including Black Lung. Government Regulation. Mechanics Lien Law. Member of Law Exchange International.

Representative Clients:

Henry Crown and Co.
CC Industries, Inc.
Century-America LLC
Tishman Speyer Crown Equities
Aspen Skiing Co. (Colorado)
Citation Oil & Gas Corp.
Crown Theatres, LP
Chicago Sweeteners, Inc.
Eltek, ASA
Great Dane Trailers L.P.
Van Vlissingen & Co.
V & V Food Products, Inc.
Lakewood Homes, Inc.
Lennar Chicago
Crown Golf Properties
Wireless One Network
Crown Community Development
Ojai Resort Management (California)
Bush Hog, LLC
Crown Investment Fund
Provisur Technologies, Inc.
Gillig LLC
Springfield Coal Company.

Address

222 North LaSalle Street, Suite 800
Chicago, IL 60601, (Cook Co.)

Phone

Phone: 312-236-3003
Fax: 312-236-3241

Website

http://www.gouldratner.com

MEMBERS OF FIRM

Gerald Ratner (Member) born Chicago, Illinois, 1913; admitted to bar, 1937, Illinois. Education: University of Chicago (Ph.B., 1935; J.D., cum laude, 1937). Phi Beta Kappa; Order of the Coif. Member: Chicago, Illinois State and American Bar Associations. Practice Areas: Real Estate Law; Land Use Law; Business Law.Email: Gerald Ratner

Gerald A. Weber (Member) born Chicago, Illinois, 1939; admitted to bar, 1963, Illinois. Education: University of Michigan (B.B.A., 1960; J.D., 1963). Certified Public Accountant, Illinois, 1962. Member: Chicago, Illinois State and American Bar Associations. Practice Areas: Taxation (Federal Income) Law; Estate Planning Law; Closely Held Businesses Law.Email: Gerald A. Weber

Stephen P. Sandler (Member) born St. Louis, Missouri, 1939; admitted to bar, 1967, Illinois. Education: Washington University (B.S., 1961); Northwestern University (J.D., 1967). Member: Chicago, Illinois State and American Bar Associations. Practice Areas: Real Estate Law; Project Financing Law; Business Law.Email: Stephen P. Sandler

Thomas A. Korman (Member) born Chicago, Illinois, 1948; admitted to bar, 1974, Illinois. Education: University of Illinois (B.S., cum laude, 1969); DePaul University (J.D., 1974). Certified Public Accountant, Illinois, 1970. Member: Chicago, Illinois State and American Bar Associations; Illinois Society of Certified Public Accountants; American Institute of Certified Public Accountants. Practice Areas: Taxation (Federal Income); Business Law; Closely Held Businesses.Email: Thomas A. Korman

David M. Arnburg (Member) born Adel, Iowa, 1949; admitted to bar, 1974, Illinois. Education: Iowa State University (B.S., 1971); George Washington University (J.D., with highest honors, 1974). Order of the Coif. Notes Editor, George Washington Law Review, 1973-1974. Co-Author: "Interstate Commerce Commission: A Critical Overview," 41 George Washington Law Review 759, 1973. Member: Chicago, Illinois State and American (Member, Section on Taxation) Bar Associations. Practice Areas: ERISA; Commercial Leasing Law; Employee Benefits Law.Email: David M. Arnburg

John A. Washburn (Member) born Rockford, Illinois, 1951; admitted to bar, 1976, Illinois. Education: Stanford University (B.A., with distinction, 1973); University of Chicago (J.D., 1976). Phi Beta Kappa. Member: Chicago, Illinois State and American Bar Associations. Practice Areas: Business Acquisitions Law; Business Law; Real Estate Law; Litigation.Email: John A. Washburn

John H. Mays (Member) born Chicago, Illinois, 1946; admitted to bar, 1974, Illinois. Education: DePaul University (B.S., in Finance, 1968; J.D., 1974). Member: Chicago, Illinois State and American Bar Associations. Practice Areas: Real Estate Law; Zoning Law; Real Estate Development Law; Municipal Law; Land Annexations and Disconnections.Email: John H. Mays

Ronald N. Mora (Member) born Chicago, Illinois, 1933; admitted to bar, 1958, Illinois; 1972, California.. Education: Indiana University (B.S., 1955); Northwestern University (J.D., 1958). Associate Editor, Journals Board, 1957-1958. Adjunct Instructor, Estate Planning and Administration, The John Marshall Law School, Fall, 1991. Member: Chicago, Illinois State and American Bar Associations; State Bar of California. Practice Areas: Estate Planning; Corporate; Taxation; Real Estate; General.Email: Ronald N. Mora

Gail Potysman Bley (Member) born Chicago, Illinois, 1952; admitted to bar, 1979, Illinois. Education: Arizona State University (B.S., 1976); Illinois Institute of Technology, Chicago-Kent College of Law (J.D., 1979). Beta Alpha Psi; Delta Theta Phi (Treasurer, 1978). Lead Articles Editor, Chicago-Kent Law Review, 1978-1979. Author: "Federal Estate Tax Apportionment," 54 Chicago-Kent Law Review 943, 1978. Member: Chicago, Illinois State and American Bar Associations. Practice Areas: Taxation (Federal Income) Law; Estate Planning Law; Estate and Gift Taxation Law.Email: Gail Potysman Bley

Robert A. Carson (Member) born Elmhurst, Illinois, 1955; admitted to bar, 1980, Illinois. Education: University of Illinois (B.S., with high honors, 1977); Duke University (J.D., 1980). Author: "Evidentiary Motions at Trial," Illinois Institute for Continuing Legal Education Handbook on Civil Evidence. Member, Judicial Evaluation Committee, Chicago Bar Association. Member: Chicago, Illinois State and American Bar Associations. Practice Areas: Litigation and Trial Practice.Email: Robert A. Carson

Fredric D. Tannenbaum (Member) born New York, New York, 1956; admitted to bar, 1981, Wisconsin, Illinois and U.S. District Court, Northern District of Illinois including Trial Bar and Western District of Wisconsin; 1982, U.S. Court of Appeals, Seventh Circuit and District of Columbia Circuit. Education: Ohio Wesleyan University (B.A., magna cum laude, 1978); University of Wisconsin (J.D., magna cum laude, 1981). Phi Beta Kappa. Author: "Organizing, Financing, Growing and Selling Businesses: Forms and Advice for Lawyers," ALI-ABA Press 2003. Author: "Restricted Stock and Stock Options: Tax and Other Consequences to the Family Business," Family Business Journal, Summer, 2001; "Major Battlegrounds in Venture Capital Transactions," ABA's The Practical Lawyer, March and April, 1999 Edition; "What Every Business Lawyer and Business Owner Should Know About Buy-Sell Agreements," ABA's The Practical Lawyer, November, 1999 and January, 2000, Editions; "Venture Capital Financing: The Lifeblood of Growing Entrepreneurial Businesses," Chapter in West's Treatise, Fall, 2001; "It's Time to Talk Turkey: Seller Strategies to Prevent a Buyer from Wriggling Away," Business Law Today, January/February, 2001. Member: Chicago, Illinois State and American Bar Associations. Practice Areas: Business Acquisitions Law; International Business Law; Venture Capital.Email: Fredric D. Tannenbaum

Edward A. Trio (Member) born Newark, New Jersey, 1952; admitted to bar, 1977, Illinois and U.S. District Court, Northern District of Illinois; 1979, U.S. Tax Court; 1984, U.S. Supreme Court. Education: University of Notre Dame (B.B.A., 1974); Hamline University (J.D., 1977); IIT/Chicago-Kent College of Law (LL.M., in Taxation, with honors, 1984). Beta Alpha Psi. Certified Public Accountant, Illinois, 1975. Member: Chicago, Illinois State and American (Member, Sections on: Taxation, Real Property, Probate and Trust Law) Bar Associations; American Institute of Certified Public Accountants. Practice Areas: Estate Planning; Federal Income Taxation; Estate and Gift Taxation; Probate Law.Email: Edward A. Trio

Amy M. Blumenthal (Member) born New York, N.Y., 1956; admitted to bar, 1985, Illinois. Education: University of Rochester (B.S., with distinction, 1978); National Law Center, George Washington University (J.D., 1985). Member: Chicago, Illinois State and American Bar Associations; American Nursing Association. Practice Areas: Real Estate Law; Land Use Law; Secured Transactions; Project Financing Law.Email: Amy M. Blumenthal

Steven C. Gustafson (Member) born Yuma, Arizona, 1961; admitted to bar, 1986, Illinois. Education: DePaul University (B.S., 1983); IIT/Chicago-Kent College of Law (J.D., 1986). Member: Chicago, Illinois State and American Bar Associations. Practice Areas: Taxation (Federal Income) Law; Estate Planning; Closely Held Businesses Law.Email: Steven C. Gustafson

Brian B. Gilbert (Member) born Chicago, Illinois, 1962; admitted to bar, 1987, Illinois. Education: University of Illinois (B.S., with high honors, 1984); Duke University (J.D., 1987). Member: Chicago, Illinois State and American Bar Associations; Chicago Council of Lawyers. Practice Areas: Business Law; Business Acquisitions Law; Corporate Law.Email: Brian B. Gilbert

Joseph M. Laub (Member) born Bethlehem, Pennsylvania, 1960; admitted to bar, 1985, Illinois. Education: Temple University (B.B.A., 1982); John Marshall Law School (J.D., with distinction, 1985). Beta Alpha Psi. Member, John Marshall Law School Law Review, 1984-1985. Member: Chicago, Illinois State and American Bar Associations. Practice Areas: Taxation (Federal and State Income Tax, Individual and Corporate).Email: Joseph M. Laub

Paul W. Carroll (Member) born Davenport, Iowa, 1962; admitted to bar, 1987, Illinois; U.S. District Court, Northern District of Illinois. Education: University of Illinois (B.A., 1984); DePaul University (J.D., 1987). Member: Chicago, Illinois State and American Bar Associations. Practice Areas: Civil Litigation.Email: Paul W. Carroll

Christopher J. Horvay (Member) born Erie, Pennsylvania, 1951; admitted to bar, 1976, Illinois and U.S. District Court, Northern District of Illinois; 1985, U.S. Court of Appeals, Seventh Circuit; 1991, U.S. District Court, Eastern and Western Districts of Wisconsin and U.S. District Court, Eastern District of Michigan. Education: Syracuse University (A.B., magna cum laude, 1973); Northwestern University (J.D., 1976). Phi Beta Kappa. Member: American Bankruptcy Institute. Practice Areas: Bankruptcy Law; Creditors' Rights; Corporate Reorganization.Email: Christopher J. Horvay

Mark E. Leipold (Member) born Belleville, Illinois, 1960; admitted to bar, 1986, Illinois. Education: Northwestern University (B.S., 1982); DePaul University (J.D., 1986). Clerk to The Honorable Robert E. Ginsburg, U.S. Bankruptcy Court, Northern District of Illinois, 1986-1987. Publications: Contributing Editor (1989—), Ginsburg and Martin on Bankruptcy (Ginsburg, R., Martin, R. 4th Ed. 1996) (Aspen Law and Business), Bankruptcy, Chapter 2: Proofs of Claim, Priorities in Distributions (Illinois Institute of Continuing Education 1990), Contributing Author, Bankruptcy Law Letter 1991 (Warren Gorham Lemont). Member: Chicago, Seventh and American Bar Associations; American Bankruptcy Institute. Practice Areas: Bankruptcy; Creditor-Debtor Rights; Commercial Litigation; Workouts; Secured Transactions.Email: Mark E. Leipold

David N. Michael (Member) born Cincinnati, Ohio; admitted to bar, 1993, Illinois. Education: Indiana University (B.S., 1989); Loyola University (J.D., 1993). Recipient, American Jurisprudence Award in Property and Legal Writing. Wagner Moot Court Team, 1992. Member: Chicago and American Bar Associations. Practice Areas: Labor; Employment Law; Litigation.Email: David N. Michael

Jessica G. Lingertat (Member) born Rockford, Illinois, 1972; admitted to bar, 1997, Illinois and Wisconsin. Education: University of Illinois (B.A., 1994); Marquette University (J.D., cum laude, 1997). Member, Marquette Law Review. Intern, Seventh Circuit Court of Appeals, 1996. Research Assistant, National Sports Law Institute, 1995-1996. Member: Chicago and American Bar Associations. Practice Areas: Real Estate Law.Email: Jessica G. Lingertat

Richard S. Reizen (Member) born Chicago, Illinois, 1954; admitted to bar, 1980, Illinois; U.S. District Court, Northern District of Illinois including Trial Bar. Education: Clark University (B.A., 1976); Loyola University (J.D., 1980). Member, Loyola University Law Journal, 1979-1980. Author: "Davis v. Passman: Implied Constitutional Remedies for Congressional Employees," 11 Loy. Chi. L. J., 179 (1979). Co-Author: "New Limits on Accountant's Liability: Lenders Beware," Illinois Banker, Vol. 71 (1991). Arbitrator, National Futures Association, 1987—. Faculty Member: Advanced Investigator Training Schools for both the Federal Deposit Insurance Corporation and the Resolution Trust Corporation. Member: Chicago, Illinois State, Federal and American (Member, Construction Litigation Committee) Bar Associations. Practice Areas: Litigation; Construction Law; Business Law.Email: Richard S. Reizen

Michelle L. Fellows (Member) born Manhasset, New York, 1973; admitted to bar, 1999, New York; 2001, Illinois. Education: Cornell University (B.S., 1995); George Washington University (J.D., 1998). Member, Journal of International Law & Economics. Practice Areas: Real Estate; Land Use.

Gerard R. Fellows (Member) born Grand Rapids, Michigan, 1972; admitted to bar, 1998, Illinois; 2000, Michigan. Education: Michigan State University (B.A., 1994); DePaul University (J.D., 1998). Member: Chicago and American Bar Associations. Practice Areas: Taxation Law.Email: Gerard R. Fellows

Karl M. Ahlm (Member) born 1971; admitted to bar, 1996, Illinois. Education: Northwestern University (B.A., 1993); George Washington University (J.D., with honors, 1996). Practice Areas: Corporate Law; Mergers, Acquisitions and Divestitures; Private Equity and Venture Capital.Email: Karl M. Ahlm

Linsey N. Cohen (Member) admitted to bar, 1998, Illinois. Education: University of Illinois (B.A., with honors, 1995); Loyola University (J.D., 1998). Member: Commercial Real Estate Executive Women of Chicago; International Council of Shopping Centers. Practice Areas: Real Estate; Corporate Law.Email: Linsey N. Cohen

Mark E. Abraham (Member) born Chicago, Illinois, 1974; admitted to bar, 1999, Illinois. Education: Loyola University (B.A., magna cum laude, 1996); George Washington University Law School (J.D., 1999). Phi Beta Kappa. Member: Chicago and American Bar Associations. Practice Areas: Bankruptcy; Debtor and Creditor Rights; Commercial Litigation.Email: Mark E. Abraham

OF COUNSEL

Anne E. Dickerson (Of Counsel) born Hinsdale, Illinois, July 23, 1958; admitted to bar, 1986, Illinois. Education: University of Wisconsin-Milwaukee (B.F.A., 1979); DePaul University (J.D., 1986). Member, Lawyers for the Creative Arts. Member: Chicago (Member, Federal Tax Section) and American Bar Associations. Practice Areas: Estate Planning Law; Charitable Organizations Law.Email: Anne E. Dickerson

Richard R. Elledge (Of Counsel) born Painesville, Ohio, 1934; admitted to bar, 1963, Illinois. Education: Carleton College (B.A., 1955); University of Chicago (J.D., 1961). Member: Chicago, Illinois State and American Bar Associations. Practice Areas: Environmental Law; Mining Law; Appellate Practice.Email: Richard R. Elledge

Virginia M. Harding (Of Counsel) born Spring Valley, Illinois, 1947; admitted to bar, 1972, Illinois. Education: Illinois Valley Community College (A.A., 1967); University of Illinois (B.A., 1969); University of Chicago (J.D., 1972). Phi Beta Kappa; Phi Delta Phi. Member: Chicago and American Bar Associations; Women's Bar Association; Chicago Mortgage Attorneys Association. Practice Areas: Land Development; Land Sales and Purchases; Environmental Matters.Email: Virginia M. Harding

Karin T. O'Connell (Of Counsel) born Grand Rapids, Michigan; admitted to bar, 1986, Illinois and U.S. District Court, Northern District of Illinois. Education: University of Michigan (B.A., 1982); University of Notre Dame (J.D., 1986). Recipient, International Academy of Trial Lawyers Award for Outstanding Achievement in the Art of Advocacy. Member: Chicago, Illinois State and American Bar Associations. Practice Areas: Environmental Law; Commercial and Environmental Litigation.

Theodore M. Swain (Of Counsel) admitted to bar, 1954, Illinois; 1956, U.S. District Court, Northern District of Illinois. Education: University of Illinois (A.B., Valedictorian, 1951); Harvard University (LL.B., cum laude, 1954). Phi Beta Kappa. Lecturer, State and Local Taxation, Loyola University Law School, 1980-1981. Chief Deputy Assessor, Cook County Assessor's Office, 1973-1976. Judge, Circuit Court of Cook County, 1976-1983. Chairman, Illinois Department of Revenue Advisory Committee for Recodification of the Illinois Property Tax Act, 1992. Member: Chicago, Illinois State and American Bar Associations; American Judicature Society. Practice Areas: Property Taxation Law; Taxation (Real Estate) Law.Email: Theodore M. Swain

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Benjamin Z. Gould (1913-1986).

Harold R. Schradzke (1892-1949).

Henry Litvak (1920-1973).

Fredrick G. Gould (1943-1982).

Kathryn Smith Matkov (1954-1998).

Terrence F. Netzky (1942-1999).

Samuel Schlesinger (1913-2002).

Harry M. Coven (1926-2004).

ASSOCIATES

John B. Beery (Associate) born Hinsdale, Illinois, 1974; admitted to bar, 1998, Illinois. Education: Dartmouth College (A.B., 1995); Northwestern University (J.D., 1998); New York University (LL.M. in Taxation, 1999). Member: Chicago and American Bar Associations. Practice Areas: Taxation.Email: John B. Beery

Joseph P. Bonavita (Associate) born Cincinnati, Ohio; admitted to bar, 2006, California; 2007, Illinois. Education: University of Notre Dame (B.B.A., 2001); Depaul University College of Law (J.D., 2006, magna cum laude). Order of the Coif. Member: Chicago and American Bar Associations. Practice Areas: Litigation.

Mark D. Brookstein (Associate) born Evanston, Illinois; admitted to bar, 2001, Illinois. Education: University of Wisconsin-Madison (B.A., 1992); Chicago-Kent College of Law, Illinois Institute of Technology (J.D., with high honors, 2001). Author: Comment, "Why Should Gang Membership be a 'Status' Symbol: Status Crimes and City of Chicago v. Youkhana," 76 Chi.-Kent L. Rev. 703 (1999) (high score, 1999 Law Review Summer Write-On Competition); Note, "When History is History: Maxwell Street, 'Integrity' and the Failure of Historical Preservation Law," 76 Chi.-Kent L. Rev. 1847 (1999). Practice Areas: Litigation.Email: Mark D. Brookstein

Joseph Marzo (Associate) born Aurora, Illinois, 1975; admitted to bar, 2004, Illinois. Education: Northwestern University (A.B., 1997); London School of Economics (Certificate, 1995); Northwestern University School of Law (J.D., cum laude, 2004). Member: Chicago, Illinois State and American Bar Associations. Practice Areas: Real Estate.Email: Joseph Marzo

Karen Osiecki Meehan (Associate) born Chicago, Illinois, 1949; admitted to bar, 1981, Illinois and U.S. District Court, Northern District of Illinois. Education: Loyola University; Northwestern University (B.S. G.Ed., 1977); Loyola University (J.D., 1981). Alpha Sigma Lambda. Member: Chicago, Illinois State and American Bar Associations. Practice Areas: Real Estate Law; Probate; Guardianships.Email: Karen Osiecki Meehan

Brian C. Miller (Associate) born South Bend, Indiana, 1972; admitted to bar, 1998, Arizona; 2000, Illinois. Education: Northwestern University (B.A., 1994, with Honors); University of Iowa, College of Law (J.D., 1998, with Distinction); University of Illinois at Chicago, School of Business (M.B.A., 2006, with Honors). Member: Chicago and American Bar Associations. Practice Areas: Business Law.

Eric C. Nelson (Associate) admitted to bar, 2006, Illinois and U.S. District Court, Northern District of Illinois. Education: University of Michigan (B.A., History and Philosophy, 2002); Boston College Law School (J.D., 2006); Northwestern University School of Law (LL.M., Taxation, with honors, 2007). Member: Chicago, Illinois State and American Bar Associations. Practice Areas: Tax Law; Finance; Estate Planning; Family Office Administration.Email: Eric C. Nelson

Stephanie Petersmarck (Associate) born Royal Oak, Michigan, 1975; admitted to bar, 2002, Illinois. Education: University of Michigan (B.A., with honors, 1997; J.D., 2002). Member: Chicago, Illinois State, and American Bar Associations. Practice Areas: Litigation.Email: Stephanie Petersmarck

Julie Sirlin Pleshivoy (Associate) born Belarus, Brest, Former Soviet Union; admitted to bar, 2003, Illinois and U.S. District Court, Northern District of Illinois. Education: University of Chicago (A.B., 1998); IIT/Chicago-Kent College of Law (J.D., with honors, 2003). Series 63, State of Illinois. Member: The Professional Women's Club of Chicago; The University of Chicago Women's Business Group. Member: Chicago, Illinois State and American Bar Associations. Languages: Russian. Practice Areas: Estate Planning; Probate Administration; Taxation; Trusts and Estates; Wealth Preservation.Email: Julie Sirlin Pleshivoy

Eric P. Sparks (Associate) born Bloomington, Illinois, 1970; admitted to bar, 2003, Illinois; 2004, U.S. District Court, Northern District of Illinois. Education: University of Illinois (B.S., with Honors, 1992); Northwestern University (M.A., 1996; PH.D. 2001); University of Chicago Law School (J.D. 2003). Phi Beta Kappa. Member: Chicago, Illinois State and American Bar Associations. Practice Areas: Litigation.