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THE ADVOCATEFALL 2013An Online Publication of the South Palm Beach County Bar Association2013-2014 OfficersMESSAGE FROM THE PRESIDENTRobin Bresky, PresidentMarc A. Kaufman, President-ElectWelcome to the fall edition of The Advocate. I am so honored to bethis year’s South Palm Beach County Bar Association’s President.Thanks to the hard work of our Board of Directors and our ExecutiveDirector, Lisa Hurley, we are having an amazing year. We havealready held two of our four signature events: the Installation Galaand our Bench-Barrister Bash! You can read about both of theseevents in this edition. Thank you to Judge Colin for his hard work ashonorary chair of the Bench Barrister Bash. Our additional signatureevents include the spring golf tournament and our now-famous annual holiday party. Please do not miss the holiday party this December 12 at Ruth’s Chris Steakhouse in Mizner Park. If you have notattended the past few years, just ask those that have: it is fabulous! The SPBCBA is alsosponsoring the South County Gift Gathering Gala for the benefit of the Legal Aid Society of Palm Beach County. We will be hosting this event on March 29, 2014 at the BocaMuseum of Art. This is another South County event not to be missed.We are all enjoying our new lunch venue at Morton’s Steakhouse in Boca Raton, andhave had dynamic speakers thus far. We are looking forward to the remainder of thisyear as well as 2014, as we have an impressive line-up for our monthly lunches, including Eugene Pettis, President of The Florida Bar; and Justice Jorge Labarga of the Florida Supreme Court. Our committees are hard at work with CLE programs and networking events. I am pleased to announce that the Young Lawyers Division of theSPBCBA now officially holds a voting seat on the Board of Directors thanks to theamendment of the by-laws passed by you, the members. In addition, I am very proud toannounce the creation of two very important committees, the Committee for Diversityand Inclusion, and the Professionalism Committee. The biggest “thank you” goes toyou, the member. Because of your participation in our signature events, lunches, andcommittee events, we are stronger than ever! I would like to personally wish you all abeautiful holiday season. We are looking forward to a fantastic year!Mark R. Osherow, TreasurerPatricia Alexander, Secretary2013-2014 DirectorsEric A. GordonAndrew DectorHolly Gayle GershonL.A. PerkinsGordon A. DieterleEllen M. LeibovitchChristopher A. SajderaJames T. FerraraBrandan Pratt, YLS PresidentImmediate Past PresidentLarry CormanEx-Officio MemberJill Weiss, President of PBCBAEditorial Review Board:Mark R. Osherow—Editor-in-ChiefSean LebowitzChristopher SajderaLarry CormanLayout and Design: Lisa Hurley1
40-LOVE!The 5th Annual Bench-Barrister TennisBash was a BLAST! 64 attorneys, Judgesand Magistrates and spectators enjoyedbeautiful weather, a great lunch catered byRuth's Chris Steakhouse, and a morningfilled with lobs and laughter!Prizes were awarded to the players for thehighest score as well as prizes to playerswho were the best dressed, the most enthusiastic, the brightest shirt, the most likelyto be in pain, and for being a “ringer.”Grand Benefactor: Joel M. Weissman, P.A.Refreshments and Lunch: Pankauski Law Firm,PLLCCourt Sponsors: Akerman, LLPThe Law Offices of Patricia Alexander, P.A.Broad and CasselElder Law Associates, P.A.The Law Offices of Robin BreskyHolly Gayle Gershon, Attorney at LawGreenspoon MarderThe Law Offices of Benjamin T. Hodas, LLCJacknin & JagolinzerManis O’Shell, LLC, CPAsPressly & Pressly, P.A.Sabadell United BankMarc KaufmanThanks go out to the Honorable MartinColin, Honorary Chair; Tennis Pro, BetsySavitt; and the 2013 SPBCBA TennisCommittee, Holly Gershon, Patty Alexander, L.A. Perkins, and Executive DirectorLisa Hurley for a memorable tennis morning! Don't miss it next year!Thanks again to our sponsors:Judge Corlew and Daniel SeigelTennis Pro—Elizabeth, Judge Colin, Tennis Pro—Betsy Savitt2
September Monthly Membership LunchBy Daniel A. Kaskel, Esq., of Sachs Sax Caplan, P.L.On September 10, 2013 we kicked-off our Monthly MembershipLunch at our new venue, Morton’s Steak House, with a greatturn-out and inspiring speaker, Alan Veingrad. Mr. Veingrad isa former NFL offensive lineman, having played for both theGreen Bay Packers and Dallas Cowboys. He was a member ofthe Cowboys Super Bowl XXVII Team.Mr. Veingrad’s message to the members was poignant and wellreceived. He encouraged us toestablish and remain focused onachieving specific goals, as in hisexperience setting detailed andchallenging goals helped him getinto and succeed in the NFL. Healso stressed that regardless ofwhere we may be in our careers,whether a younger attorney stilllearning the ropes, or a more seasoned veteran, we must continue toset goals and focus on our target.He also shared some amusing andinspiring anecdotes from his experiences in the NFL.us for the lunch, with Mr. Ponzoli sharing a few thoughts.SPBCBA President Robin Bresky opened the meeting by thanking our sponsors, Sabadell Bank and Inspirations for Youth andFamilies, and sharing the upcoming events with the membership.Robin also introduced an amendment to the SBPCBA Bylawscreating a new Young Lawyers Section. The amendment wasvoted on by the Membership and passed without opposition.For those attorneys, like myself, who have not found it easy tocarve out time to attend a Monthly Membership Lunch, Istrongly encourage you to include at least a few lunches on yourcalendar this year. The venue, Morton's the Steakhouse, is convenient and warm, and the food is outstanding. The committeeupdates and announcements are quick and to the point, the atmosphere is very welcoming, and the time spent chatting withcolleagues and judges is pleasant and worthwhile. If youthought about going to a membership lunch in the past but shiedaway for any reason, this is the year to attend.Daniel Kaskel is a Principal Partner at the LawFirm of Sachs Sax Caplan, Boca Raton and aBoard Certified Real Estate Lawyer .In addition to hearing from Alan and enjoying his eloquent introduction delivered by Dan Kaskel, we were pleased to hear a fewwords from Judge Daliah Weiss, who led us in the Pledge ofAllegiance. We were also honored to have Judges Martin Colinand David French join us. Additionally, Florida Board of Governors members Ron Ponzoli and Michelle Suskauer also joined3
The Honorable Reginald CorlewBy Robin I. Bresky of the Law Offices ofRobin BreskyFor those of you who don’t knowSouth Palm Beach County Court JudgeReginald Corlew, you are missing out.Judge Corlew has a fascinating past andhas some current words of wisdom for theattorneys practicing here in South PalmBeach County.A Florida native, Hon. ReginaldCorlew grew up in North Florida and waspassionate about football. He played forhis local high school and was so talentedthat he was recruited to play football forthe University of Florida (go Gators!). In1983, he was tasked with being Emitried with two boys who are active in socSmith’s mentor. He also played with other cer, baseball, and basketball.greats such as Kirwin Bell and WilberMarshall. He still keeps in touch with theJudge Corlew has some advice forplayers from those college days.practicing attorneys: credibility is everything. Concede issues that should be conReginald Corlew went to lawceded, and don’t participate in gamesmanschool at Southern University Law Center, ship. The outcome is not as important asand then received his LLM from Southern how you get there. You are an officer ofMethodist University. He worked for thethe court before you are a zealous advocategovernment from 1993 to 2006 in the Of- for your client. Be candid with the courtfice of the Chief Counsel of the IRS, where regarding precedent and don’t bring Judgehe was a federal tax litigator in JacksonCorlew a county court case to support yourville, Miami, and Ft. Lauderdale and han- argument when there is a Supreme Courtdled some matters in the bankruptcy court. case with an opposite holding. Judge CorThe cases he handled were million- andlew would like to see more professionalbillion-dollar matters. He developed theism and civility in his courtroom. He oftencases and litigated those that went to court. sees pro se litigants in his courtroom, andmany times it is their first experience inJudge Corlew took the bench in the Palmthe legal system. He firmly believes thatBeach County Court in 2006, handlingattorney conduct will shape public percepcriminal cases until he took the civil bench tion of our profession. Let’s show the pubin 2010. Judge Corlew also presides overlic what a truly honorable profession it is!domestic violence cases here in SouthCounty. Last October he was selected tosit as an associate judge on the Fourth DisRobin I. Bresky is antrict Court of Appeal.appellate attorney atthe Law Offices ofThis year Judge Corlew was honored asRobin Bresky.the Alumni of the Year for 2013 by Southern University Law Center. Judge Corlewwas further recognized in his law school’sjudicial hall of fame. Judge Corlew is mar-NEW PROFESSIONALISM COMMITTEEThe South Palm Beach County Bar Association is forminga Professionalism Committee to develop projects to improve attorney civility, communications and conduct between members of the Bar Association, the Bar and theJudiciary. If you are interested in being a CommitteeMember please contact Committee Chair Larry Cormanat larry.corman@gmlaw.com.An initial Committee meeting will soon be scheduled todiscuss and plan events for the Association’s 2013/2014year.410th Annual Golf ClassicMarch 28, 2014More details to come!
The South Palm Beach County Bar AssociationAnnual Holiday Party and "Toys for Tots" Toy DrivePlease join us for Cocktails.Dinner.Good Cheer!Admission is 85 for members and 100 for nonmembers, plus a new, unwrapped, non-violent toy for a tot.Cost: 85 per person for members of SPBCBA and their guests 100 per person for non-members of SPBCBASPONSORSHIP OPPORTUNITIES AVAILABLEVisit our website at www.southpalmbeachbar.org for more information.5
QUESTIONED DOCUMENT EXAMINATION: An Overview of the BasicTechniques and Technology.By E’lyn BryanAt no time in history was crimemore rampant than it is today. Whitecollar crime accounts for more than 140billion in losses annually. Nearly 20 billion worth of check fraud occurs annually.More than 2 million of worthless checksare passed daily. Telemarketing accountsfor 48 billion in fraud, while according tothe FBI, Internet fraud as of 2009 hadtopped 264 million in online losses. Acrime wave of this proportion has put theservices of competent investigators andcertified forensic-document examiners inhigh demand.A competent investigator is cognizant of all the clues at a crime scene.Items such as credit-card receipts, legalpapers, canceled checks, personal notes,leases, and other types of documents andwriting may hold the clues to the motive.The observant investigator will call attention to these documents. An investigatorwho does not think along those lines maymiss the subtle clues that could be foundon even the smallest scrap of paper, on ablank writing pad (that might reveal“invisible” indented writing), or among thepersonal belongings of a victim.Crimes involving fraud, larceny,forged wills, death threats, identity theft,ransom notes, poison-pen letters, “otherhand” disguised writing, traced signatures,assisted deathbed signatures, altered medical records, fingerprint examination, inkand paper analysis, watermarks, contrivedfaxes, “cut-and-pasted” signatures on legaldocuments, anachronisms (chronologicalerrors, such as paper or ink that did notexist simultaneously), disputed pre- andpost-nuptial agreements, and auto-pen signatures are examples of the types of casesthat are filed in our courts every day. Aninvestigator should be aware of the factthat any documents or written materialfound at the crime scene may hold clues tosolving the case, whether it is written onpaper, walls, a car door, or a mirror. Questioned documents or writing can be typed,written in blood, lipstick, ink, pencil, orbody fluids.Most documents are written withnon-violent, white-collar criminal intent.Others are written with darker purposes inmind: murder, stalking, kidnapping, andsuicide. In questioned document investigations, as in any investigation, it is the dutyof the document examiner to remove theshadow of doubt. The examiner, if possible, will determine—without prejudice—ifthe document is authentic or forged, original or altered. The document examiner isan advocate of the courts. Examiners donot have clients; they represent the justicesystem. As a result, the examiner cannotbecome emotionally involved or empathetic. Upon initial contact, the examinermust disclose a non-fiduciary relationshipto the person who retains the examiner’sservices.A well-trained document examiner knows to examine all the physicalfeatures of a questioned document, not justthe questioned signature. There are dozensof components to consider when examining a signature or a document. Characteristics to consider include the writing medium used and the surface it is writtenupon, the age of the paper or ink, and watermarks.Continued on page 14Income Tax Consequences of DamagesAwards in Personal Injury CasesBy Mitchell W. Goldberg, of GutterChaves Josepher Rubin Forman FleisherMiller, P.A.When a plaintiff receives anaward of damages either through settlement or judgment, to what extent is it taxable to the plaintiff? Until 1996, the Internal Revenue Code (the “Code”) excludeddamages for personal injuries, both physical and emotional.1 The Small BusinessJob Protection Act of 1996, however, limited the exclusion to physical injuries andphysical sickness. The Code now providesthat income does not include the “amountof any damages (other than punitive) received (whether by suit or agreement andwhether as lump sums or as periodic payments) on account of personal physicalinjuries or physical sickness.” The term“damages” means an amount received(other than worker’s compensation)through prosecution of a legal suit or action, or through a settlement agreemententered into in lieu of prosecution.3 TheCode further provides that emotional distress generally is not treated as a physicalinjury or physical sickness.4 Legislativehistory states that the term “emotional dis-tress” includes symptoms such as insomnia, headaches, and stomach disorders thatmay result from emotional distress.5Thus, Congress contemplated that emotional distress may physically manifestitself but that not all physical manifestations rise to the level of physical injury orphysical sickness for purposes of the exHowever,clusion from gross income.6where physical injury or physical sicknesscomes first and emotional distress is suffered as a result, damages related to suchemotional distress may be excludable.7 Inno event, however, may amounts be excluded to the extent attributable to medicalexpenses for which a deduction wasclaimed in a prior year.8To determine whether damagesare received on account of physical injuryor physical sickness, and thus excludablefrom gross income, courts apply the originof the claim test. The origin of the claimtest examines the allegations contained inthe taxpayer’s original and amended complaints, evidence presented, argumentsmade in state court proceedings, and intentof the payor to determine whether the damages are attributable to physical injuries orphysical sickness. In Jacqueline Medinav. C.I.R., the settlement payment plaintiffreceived was held to be fully taxable because no documents stated any portion ofthe payment was for physical injuries orsickness. In Medina, the plaintiff receiveda settlement payment of 70,000(consisting of two lump sums: 12,000 ascompensation for services and 58,000 asemployee non-compensation) in settlementof a wrongful termination suit she filedstating six (6) causes of action against herformer employer, none of which explicitlyrelated to physical injury or sickness sheallegedly incurred. The plaintiff sought toexclude the 58,000 as nontaxable damages for physical injury or sickness underCode § 104(a)(2). The Tax Court examined the settlement agreement and found itmade no reference to physical injuries orphysical sickness resulting from the formeremployer’s actions, did not carve out anyportion of the settlement payment as beingmade on account of physical injuries orsickness, and the plaintiff gave a generalrelease relating to her employment andtermination only. As such, the Tax Courtfound none of the settlement paymentswere made on account of physical injuriesor sickness and held the 58,000 was fullytaxable.Continued on page 166
On June 8, 2013, the South PalmBeach County Bar Association held its52nd Annual Installation Gala. Over 220distinguished members of the Bench andBar and their guests flocked to the beautiful Woodfield Country Club to socializeduring a hors d'oeuvres and cocktail hour,followed by dinner, dancing, and the Installation of the Association's Officers andDirectors.The Honorable Burton Connor ledthe attendees in the Pledge of Allegianceand introduced outgoing President, LarryCorman, of Greenspoon Marder, P.A. Mr.Corman recognized the Judges in attendance: Burton Connor, Alan Forst, Jonathan D. Gerber, Meenu Sasser, RosemarieScher and Daliah Weiss. He also recognized attending dignitaries Jill Weiss,President, and Adam Rabin, Past Presidentof the Palm Beach County Bar Associationand Robert Bertisch of Legal Aid Society.Also in attendance were the following PastPresidents of the South Palm BeachCounty Bar Association: Edward Artau,Jeff Brown, Michael Gora, Denise Isaacs,Darryl Kogan, Seth Marmor, LawrenceMiller, Marc Millian, Michael Mopsick,Tom Sliney, and Private Judge KennethStern. Mr. Corman also recognized theAssociation’s various Committee Chairsand Board Members of the Young Lawyers Section who were in attendance.At the conclusion of Mr. Corman’s farewell remarks, Judge JonathanGerber took the stage to swear in the newPresident, Officers and Directors. Thenew President, Robin Bresky, of the LawOffices of Robin Bresky, received thegavel as the Association's incoming President for the 2013-2014 membership year.Along with Ms. Bresky, President-Elect,Marc A. Kaufman, of Marc A. Kaufmanand Associates, P.A.; Treasurer, Mark R.Osherow now of Broad and Cassel; andSecretary, Patricia Alexander of the LawOffices of Patricia Alexander, P.A. weresworn in as officers and Eric Gordon, Andrew Dector, L.A. Perkins, GordonDieterle, Ellen M. Leibovitch, ChristopherSajdera and James Ferrara as Directors.Ms. Bresky as the new Presidentbriefly addressed the audience and thenintroduced attorney Thomas Sasser, whothen presented his wife, the HonorableMeenu Sasser who was presented with theDistinguished Jurist Award in recognitionof her service and her ongoing work on thePalm Beach County Circuit Court Bench.Continuing the association’s longstanding tradition, a great time was had byall who attended the installation gala. Wehope to see you attend the 53rd InstallationGala in 2014.President, Robin Bresky and ImmediatePast President, Larry Corman.Distinguished Jurist, Meenu Sasser and ThomasSasser.Judge Jonathan D. GerberBonnie & Michael GoraSwearing in of Officers: Marc A. Kaufman, President Elect;Mark Osherow, Treasurer; and Patricia Alexander, Secretary.Angelo Gasparri, Tammy Saltzman and BobBertischJudge Jonathan Gerber swearing in Directors: Eric Gordon,Andrew Dector, L.A. Perkins, Gordon Dieterle, ChristopherSajdera and James Ferrara.YLS—Brandan Pratt, President; Mitchell Goldberg,Vice President; Sean Lebowitz, Secretary; and ScottWeiss, Director7
2013 Installation Gala PicturesJudge Burton C. Connor, Judge Daliah Weiss, Jason WeissJudge Jonathan D. Gerber, Tracy Gerber, PatriciaKaufman, and Marc KaufmanMark and Nancy OsherowDoreen Yaffa, Kathleen Kent and Cynthia PyfromBrian Scher and Judge Rosemarie ScherJudge Bur
Refreshments and Lunch: Pankauski Law Firm, PLLC Court Sponsors: Akerman, LLP The Law Offices of Patricia Alexander, P.A. Broad and Cassel Elder Law Associates, P.A. The Law Offices of Robin Bresky Holly Gayle Gershon, Attorney at Law Greenspoon Marder The Law Offices of Benjamin T. Hod
