IL-14: Jim Oberweis’ Florida Residency Could Be His U.S. Stem Cell Clinic, LLC

Jim Oberweis
Sue Rezin & husband Dr. Keith Rezin

First cited by Congresswoman Underwood, Oberweis’ Florida residency comes up at Northwest Herald editorial interview

Throughout 2020 beginning at the McHenry County College candidates’ forum on January 22, State Senator Jim Oberweis has taken verbal shots at opponent State Senator Sue Rezin over the fact she and her husband do not live within the boundaries of the 14th congressional district.

Since last week, both a negative TV commercial for Oberweis’ campaign and a campaign mailer have been released. While the commercial only mentioned Rezin did not live in the 14th district, the mailer includes a map and raised questions about how she can serve in Congress while not living in the district.

Congresswoman Lauren Underwood

Separately, last Tuesday night (February 18), Congresswoman Lauren Underwood, the freshman Democrat both Oberweis and Rezin want to face in November, spoke to the Evanston chapter of Indivisible and brought up Oberweis’ wife’s Florida residency and accused him of protecting earnings from taxation since the state of Florida has no state income tax.

So, when the 14th district candidates met with the Northwest Herald editorial board both last Friday and this past Monday, Oberweis’ Florida residence came up this time from Rezin.

The Herald‘s editorial board interviews were recorded on video (link below) and candidates Anthony Catella, Jerry Evans, Catalina Lauf and James Marter were interviewed together on Friday. Both Oberweis and Rezin were interviewed in a joint meeting on Monday. Ted Gradel did not participate in the Herald interviews.

The link below to the article published Tuesday includes the video which is about an hour and 10 minutes, and edited to include the same questions asked of candidates on Friday and Monday.

At the closing statements of Oberweis and Rezin (beginning at the 1:04:08 mark of the video and lasting 5 1/2 minutes), Oberweis went first and Rezin followed with the verbal velvet hammer approach and struck Oberweis in response to his constant reminders she lives four miles south of the district and the recent attacks, particularly the mailer from the past weekend.

A visibly shaken Oberweis responded with the following, transcribed from the video:

Oberweis: “Eric I have to have a short answer to that unfair hit that just occurred there if I may.”

Northwest Herald: “Uh OK, all right, go ahead.”

Oberweis: “While it is true that my wife spends the winters in Florida, we have never moved assets to Florida as was just claimed. In fact, because she has a residence in Florida and claims a Florida residency home exemption, that means I cannot claim a home residency exemption in Illinois which means I pay more taxes in Illinois than I would if she were also a resident of Illinois and we had only an Illinois exemption.

“100% of my income is taxed by Illinois income taxes. So, this idea that moving assets or something like that is absolute shear unfair nonsense and not true.”

Transcribed from Jim Oberweis response at Northwest Herald, 2/24/20

Applied Discernment to Oberweis, Rezin & Underwood

ANALYSIS: Jim Oberweis’ response at Monday’s Northwest Herald editorial board interview consisted of half-truths and omissions as the following discernment proves.

The half-truth is with the following quote:

“…because she has a residence in Florida and claims a Florida residency home exemption…”

Jim Oberweis

Oberweis’ wife, Julie K. Oberweis, is not the only owner of record for the Florida property, but Jim Oberweis himself is also on the property deed for the Florida property, the 4 bedroom, 4 bathroom condominium unit is valued at over $2 million which the Democratic Congressional Campaign Committee (DCCC) identified on October 21 of last year:

Source: Lee County, FL, Property Appraiser

Oberweis omitted he is an owner of the Florida property the two purchased in late 2018. The DCCC opposition research from last fall did not overlook this key fact and provided the link to the property appraisal record as proof.

Since now we know the Florida Oberweis property is joint owned, let’s see how much the exemptions they received and their total property tax bill:

Source: Lee County, FL, Tax Collector

So Mr. & Mrs. Oberweis received $50,000 in exemptions which brought their total property tax payment for 2019 at $25,523.34

Since Oberweis’ legal Illinois residency, as defined by his voter registration, is in Sugar Grove, IL in Kane County, here is what Oberweis’ property tax records from the Kane County treasurer’s office says for his most recent (2018) property tax bill.

Oberweis’ wife is not on the property deed for the Sugar Grove home, and the ownership of the Sugar Grove home is his living trust, with him as trustee, which began in the 2004 property tax year. Prior to 2004, the Sugar Grove home was jointly owned between Oberweis and his first wife.

Additionally, Oberweis spoke the truth that he does not take a property tax exemption of any kind for his Sugar Grove home. Kane County property records state the 2010 property tax year was the last time Oberweis took the $6,000 homestead exemption, and since he was 64 in 2010, Oberweis could not take the senior exemption.

Please note, the exemption Mr. & Mrs. Oberweis received on the Florida property was $50,000 opposed to the $6,000 homestead exemption he would have received on the Illinois home.

During the Northwest Herald editorial board interview, Oberweis did share the state and local taxes deductions cap of $10,000 from the Tax Cuts and Jobs Act of 2017 negatively impacted him, though he favors the new tax law. Just on the two properties alone, Oberweis could not write off at least $26,000 in property taxes, plus any other property taxes from other properties he may own personally as well as Illinois state income taxes.

Speaking of Illinois state income taxes, going back to Oberweis’ response to the Herald:

“100% of my income is taxed by Illinois income taxes. So, this idea that moving assets or something like that is absolute sheer unfair nonsense and not true.”

Jim Oberweis, transcribed from editorial board interview 2/24/20

While Oberweis must be accepted at his word that Rezin’s claim of moving assets is “nonsense”, it must be noted Oberweis is very careful to state that 100% of his income is taxed under Illinois income taxes. There is no mention of his wife being taxed by Illinois, because as both Rezin and Underwood said, Mrs. Oberweis is a resident of the state of Florida and has been for several years (see the 2014 NBC 5 Mary Lou Ahern videos in the link below as this issue came up six years ago).

Lauren Underwood

But Underwood was careful to not mention “assets” last week:

“He’s [Oberweis] somebody who’s extremely wealthy, but all those earnings are sitting in the state of Florida with his wife, where she has residency, and they don’t pay [state] income taxes,” Underwood said of Oberweis.

Lauren Underwood on Jim Oberweis, 2/18/20
Reported by Daily Northwestern 2/19/20

“Earnings”, “assets”, semantics and as this article alluded to U.S. Stem Cell Clinic, LLC, which is an issue, in spite of legality, places Ted Gradel with a level of risk if Gradel were to be the nominee, this split-state property ownership of Jim Oberweis and his wife can be a similar risk, which the Democrats brought up last October, including links to the Florida condominium property records Mr. & Mrs. Oberweis purchased in 2018.

Put another way, the DCCC has already done opposition research on Oberweis, and Underwood started using the opposition research last week in Evanston.

At the Bolingbrook debate on February 10, Oberweis was very clear about the risk of U.S. Stem Cell Clinic, LLC on Ted Gradel, as the queued video from that forum proves:

“Lauren Underwood will take that information and bury him.”

Jim Oberweis, on Ted Gradel vulnerability U.S. Stem Cell Clinic, LLC

Given what has already been said by the DCCC back on October 21, and Congresswoman Underwood last week in Evanston, about Oberweis’ property exemption residency in the state of Florida, and his taking advantage of the more generous homestead exemptions under Florida law for Florida property owners, Oberweis could be buried, too, short of releasing his and his wife’s income tax filings for the past 10 years to prove he’s not shielding earnings from Illinois state income taxes.

If Jim Oberweis was asked to produce and release both his and his wife’s federal and his state income tax returns for the past 10 years, would he do it voluntarily, freely and with enough time for vetting?

Would he do it before the primary?

Republican primary voters have less than three weeks to decide if Oberweis’ Florida property ownership carries too much of a risk for the fall showdown with Underwood, along with all the issues facing the 14th congressional district.

External links:


IL-14: Jim Oberweis’ Florida Residency Could Be His U.S. Stem Cell Clinic, LLC — 15 Comments

  1. I don’t think being sued for having a role in a health clinic that made several women go blind is the same as owning a second house in Florida.

    If this guy weren’t a legal resident of Illinois, how could he serve in the Illinois Senate?

    I’m not crazy about Oberweis but this Florida stuff is really grasping for straws.

  2. Correcting, it isn’t grasping for straws when one considers the opposition research that had been done by the DCCC for the 2020 general election and potential Underwood-Oberweis general election matchup and revealed last fall (2018 purchase of Florida property, which wouldn’t factor-in to 2014 U.S. Senate race) by the DCCC and the fact Congresswoman Underwood herself opened up this offensive with Indivisible last week, along with calling Oberweis’ views “racist” and “bigoted” (that’s a different discussion for a different time).

    As an aside, I do honestly wonder if Underwood knew there was press at that Indivisible meeting in Evanston last week, which drew over 165 people. There was no mainstream media, only the Northwestern University student newspaper reporter was there. But that was enough to get the story out, including Underwood’s thoughts about Oberweis. On Capitol Fax yesterday, Rich Miller had not seen the write-up from last week of the Evanston meeting, and given he has his reliable sources, that was telling.

    There are clearly multiple definitions for a “legal resident”. One metric is voter registration, which Jim Oberweis clearly has in Illinois, and is why he can be in the Illinois Senate, and run for U.S. Senate back in 2014 and for Congress this year. It is good he pays income taxes to the state of Illinois. According to Channel 5’s reports from 2014, the split-state residencies of Mr. & Mrs. Oberweis began in 2010 with the purchase of a previous property in Florida. At that time, Oberweis had not run for anything since 2008, except state central committeeperson for the 14th district.

    Then there is property ownership, which many people own multiple pieces of property and many own out-of-state property, but only one can be legally claimed as a home/domicile, with the homestead exemptions that come with it. Oberweis first responded on Monday, and it sounded, like his wife was the only one with the residence in Florida, under her name only.

    Under discernment, examining the property record Jim Oberweis is not only a part owner, it also means he claimed the $50K exemption on the Florida property which far exceeds the $6K homestead exemption for Illinois. Since he maintained a residence in Illinois and his active voter registration, he can run for public office as an Illinois resident. But the record shows, and he was not forthcoming, that he had taken the Florida exemption because he is a co-owner of the Florida property, not only his wife as anyone who heard his response on Monday could be lead to believe. He said he lost his Illinois exemption because of his wife’s ownership. That was, in my opinion a lie of omission.

    Agreed, Oberweis’ and his wife’s residency arrangement, did not cause several people to go blind, but neither did Ted Gradel’s direct actions through his involvement as an investor with U.S. Stem Cell Clinic, LLC. The truth is, Gradel was more than the passive, distant out-of-state investor, but he was not involved with the day-to-day operations of the clinic that harmed those patients, and he did not receive a salary from U.S. Stem Cell Clinic, LLC under “direct income”. He received “indirect income” as documented on his Financial Disclosure report as an investor.

    What Gradel has done with his explanation is “minimizing” his involvement, while Oberweis (in Bolingbrook) and Gradel’s detractors have “maximized”/”embellished” what Gradel’s involvement really was. Gradel admitted he divested himself out of U.S. Stem Cell Clinic, LLC, and as I researched and wrote about in November, that took place in 2018, within three months after the FDA lawsuit was filed, and he was a defendant because he filed state of Florida annual reports.

    All that said, and as Oberweis accurately stated in Bolingbrook, if Gradel is the nominee, Underwood/Democrats, and their millions of dollars in PAC/SuperPAC monies, will bury Gradel over U.S. Stem Cell Clinic, LLC.

    From a risk perspective, it is not a grasp for straws that the same people will do the same to Oberweis over this Florida residency over Oberweis’ and his wife’s $2 million condo, compared with his less than $400K home in Sugar Grove.

    As I’ve said in a different topic, I value honesty and integrity over ideology any day and how Oberweis has handled this dual-state residency both in 2014 and now is not completely honest, which makes his repeated criticisms of Rezin living outside the boundaries of the 14th district, hypocritical in my honest opinion.

    Please reexamine the facts with the lens I’ve used, and I think you’ll find what Oberweis said of Gradel on U.S. Stem Cell Clinic, LLC can be reapplied to Oberweis over his Florida homestead-exemption residency, and the honesty/integrity Oberweis has explained, or the transparency (or lack of it) to prove he’s not sheltering earnings through his wife’s 100% residency in the state of Florida.

  3. Trump didn’t release his taxes and won in that district.

    Pritzker removed toilets and got elected.

    I don’t know how much this tax stuff matters to voters.

    If what you’re saying is true, then Oberweis should be investigated for tax fraud at worst, but the fact that these Florida attacks are all over the place and have been coming up for a long time yet Oberweis hasn’t gotten in trouble makes me think it’s a nothingburger.

    Even in the worst case scenario, it’s still peanuts compared to women who have lost their vision due to Gradel’s clinic.

    Rezin’s residency issue is also not nearly as bad as Gradel’s baggage, because she at least does represent some people who live in the 14th district and is familiar with the area.

    Point taken about Gradel not being directly involved but trying to explain that distinction would be a disaster for Republicans.

    Maybe the Florida thing would be really harmful too (though I don’t think it’s as bad).

  4. Yes on Trump and his tax returns, Pritzker and his toilets, and let’s throw in George H.W. Bush claiming a Houston hotel room as his primary residence for over 12 years in spite of his Kennebunkport, Maine vacation home. We can throw-in Dick Cheney having to quickly change his voter registration from Texas to Wyoming after George W. Bush decided to name him his running mate back in 2000, since a President and Vice President cannot be residents, defined by voter registration, of the same state.

    All that said, please remember, whoever wins the 14th district Republican primary, and it’s between Oberweis and Rezin at this point based on all evidence, is going to be thrust into the middle of the battle royale for control of the U.S. House of Representatives for the 117th Congress. Back at the MCC debate, I don’t think Rezin embellished the general election for the 14th could be a $15 million race.

    I will be clear, everything both Mr. & Mrs. Oberweis have done concerning their taxes and their separate-state residency is legal. Underwood, to my surprise has floated the earnings-shield from Illinois income taxes last week, and on the surface, because Jim Oberweis claims primary residency in Florida and no primary residency in Illinois based on the FL homestead exemption, that is what it is.

    Given what I said above about control of the House will be at stake for the winner of the Republican primary, that is added emphasis to Rezin’s message she’s hit Oberweis on as far as he is “unelectable”, given her latest commercial and her perfect electoral record message to-date.

    Of Oberweis’ six high-profile losses going back to 2002, only the 2014 Republican U.S. Senate primary was when the Florida issues came up since the separate-state residency of Mr. & Mrs. Oberweis began in late 2010, and that was due to Oberweis facing a very underfunded opponent and chose to spend early March of 2014 at the first Florida condo they owned from 2010 to mid 2018. Then three-term Senator Dick Durbin had little to worry about with Oberweis as the Republican nominee for the general that year.

    For the 2020 primary, Oberweis is facing 2 opponents who can spend money, though only one of them can possibly win at this late stage.

    If Oberweis is the nominee against Underwood, we’ve already seen Underwood bring-up her theory Oberweis is hoarding earnings in Florida, due to his wife’s duly acquired legal status as a Florida resident, going back to late 2010 that included her filing the “Declaration of Domicile” in August, and registering to vote in Florida’s closed-primary voter registration in late September of 2010.

    Here’s another exposure for Oberweis which presents even more significant risk: Underwood’s predecessor was soundly criticized, and this lead to his defeat in 2018, for being “out-of-touch” from constituents while not holding open town halls in the district, let alone office hours across the district. This is in addition to the work in D.C.

    Underwood, the DCCC and their allies, with millions of dollars, can easily create a picture through TV advertising that with Oberweis’ wife living in Florida, Oberweis will be spending time at their Florida $2 million condo that was purchased in late 2018, instead of meeting with constituents back in Illinois, even during winter.

    Those are just two risks that will be on Oberweis, and not on Rezin, which adds even more unelectability to an Oberweis nomination against Underwood. Throw in other things written about Oberweis here, like him being an “old white guy” opposing the youngest black woman to ever serve in Congress and is 40 years younger than Oberweis, and more unelectability risk of Oberweis being the nominee, in addition to Mrs. Oberweis’ Florida residency at the $2 million condo they both own.

    If I was part of Underwood’s/DCCC’s opposition research team, I could probably think up a lot more, and I’m sure the high IQ types who do that work have already come up with them. Rezin will have her risk-points, too, and while the tier-one races have prepared Rezin for the general election fight with control of the House on the line, it’s going to be new territory though the risk of her as a nominee will be mitigated slightly.

    As we’ve said all along, it’s a big decision Republican primary voters will be making, and if electability does turn out to be the deciding factor, there is a strong chance Rezin pulls out the primary win, assuming her campaign team comes up with additional effective messaging for the last 20 days of the campaign.

    It’ll be fun and interesting to watch.

  5. The point is that Oberweis is on thin ice when criticizing another candidate on residency because he and his wife shield their half their income from IL income taxes with her FL residency.

    This is appalling because as a state senator he draws a paycheck from the state of Illinois.

    Plus Oberweis is lying when his attack mailer said Rezin has no plans to move if she wins.

    John Lopez documented that with Rezin’s statement last July about moving when the new boundaries are drawn next year.

    But think about this—Oberweis has given up making the case that he is the best candidate to win the general election, or to serve in Congress, or that he has the best record in office.

    He is trying to use what he thinks is a silver bullet by saying Rezin is “not qualified” because she lives a few miles outside the current district borders .

    How empty is a candidacy that has given up even trying to make the case that he is the best candidate?

  6. Why would anybody in their right mind debase themselves to appear at the herald!

  7. James Marter is the only one that isn’t a double talker or on the flip side, a pansy.

    Hard working, knowledgeable, intelligent, capable and the Real Deal. Elect Marter, he’s been Pro-Trump from the beginning!

  8. Oberweis argues his opponent doesn’t live in the district. This isn’t disputed. It’s irrelevant under the law, but that’s a different issue.

    His opponent argues that Oberweis owns a home in Florida and therefore isn’t an Illinois resident. Is the conclusion accurate?

    Let’s use reductio ad absurdum to see if the logic of this argument holds up.

    Oberweis owns a home in Florida, therefore he can’t be a resident of Illinois.

    By exactly the same logic, since Oberweis owns a home in Illinois, he can’t be a resident of Florida.

    Therefore he is a resident of nowhere.

    Conclusion: the reasoning is wrong, Q.E.D.

    (Sidebar: If owning a second home in another state makes you a nonresident of Illinois, then I know an awful lot of people (mainly snowbirds) who are committing vote fraud.)

    As to the argument that taking every tax break you can get is somehow immoral or illegal or a barrier to office or proof of nonresidency, this point was settled 85 years ago:

    “Anyone may arrange his affairs so that his taxes shall be as low as possible; he is not bound to choose that pattern which best pays the treasury. There is not even a patriotic duty to increase one’s taxes. Over and over again the Courts have said that there is nothing sinister in so arranging affairs as to keep taxes as low as possible. Everyone does it, rich and poor alike and all do right, for nobody owes any public duty to pay more than the law demands.”
    Judge Learned Hand, Gregory v. Helvering (1935)

    Note especially Hand’s comment, “and all do right”. He didn’t say, “and all, technically, are doing the legal thing”. He said, “and all do right”.

  9. Mr. Willson, I like your approach, but let’s take this apart to actually what happened, and include everyone in the scope of discussion, and who said exactly what and when.

    2/18/20: — Congresswoman Lauren Underwood, speaking at a meeting of the Evanston chapter of Indivisible, as documented in the Daily Northwestern, said: “He’s [Oberweis] somebody who’s extremely wealthy, but all those earnings are sitting in the state of Florida with his wife, where she has residency, and they don’t pay [state] income taxes.” To my knowledge, this is the first time someone has gone after Jim Oberweis’ wife, and it was Underwood herself who did this. But back in October, the DCCC did issue a statement concerning Florida and Jim Oberweis himself, without mentioning his wife.

    10/21/19: — The DCCC issues a press release that included the following: “Reminder: A 2014 NBC Chicago investigation found that Oberweis ‘has a Florida home listed as his family’s primary residence — and is receiving a healthy tax benefit because of it’ and just last year [2018] he purchased an even more expensive condo from which he receives a $50,000 tax break, both of which are in retiring-Congressman Rooney’s FL-19 district. That makes two big breaks for Jim Oberweis: One on his taxes and one for his political future. Finally, Jim can run for office in a place where he actually lives and where his neighbors may not know him as the serial political loser who’s run for Illinois governor, U.S. Senate, and U.S. House six times and lost six times.”

    So with the DCCC’s overzealous press release from last October and getting past its shtick, whenever Rezin points out Oberweis is unelectable in high profile races (i.e. everything except his current state senate seat he’s won twice), it isn’t disputed.

    Now let’s get to what both Rezin and Oberweis said earlier this week:

    2/24/20 Sue Rezin: Before the Northwest Herald editorial board in her closing statement, Rezin said while Jim Oberweis may have a house here in Illinois, his wife has lived as a resident of Florida for many years, including home extension (homestead exemptions) and accused Jim Oberweis of moving assets to Florida. I know I paraphrased, but that was the gist of what Rezin said.

    Rezin acknowledged Jim Oberweis as an Illinois resident, so Mr. Willson to answer your first question from your comment above the conclusion is not accurate. Rezin, a current Oberweis opponent, did not say that, and Underwood, whom Oberweis hopes to face in the fall, did not say that either. Only the DCCC in their snark last fall, used the the reference to Florida as a place where “Jim Oberweis actually lives”.

    And finally, let’s look at what Jim Oberweis said in response to Sue Rezin’s closing statement:

    2/24/20 Jim Oberweis: Oberweis responded to Rezin and said, “While it is true that my wife spends the winters in Florida, we have never moved assets to Florida as was just claimed. In fact, because she has a residence in Florida and claims a Florida residency home exemption, that means I cannot claim a home residency exemption in Illinois which means I pay more taxes in Illinois than I would if she were also a resident of Illinois and we had only an Illinois exemption. 100% of my income is taxed by Illinois income taxes. So, this idea that moving assets or something like that is absolute sheer unfair nonsense and not true.”

    The article above in addition to Oberweis’ claim about assets not being moved cannot be disproved, I pointed out Oberweis was clearly shaken by the ambush/trap Rezin caught Oberweis in at the end of the debate, and as a result, Oberweis said things that were not true. Reread the article where I point out the omissions and half-truths, but one bears repeating.

    Based on evidence shared in the article, the reason Oberweis cannot claim a home residency in Illinois is because his name is on the property deed of the Florida condominium property both Mr. & Mrs. Oberweis own and both are taking the Florida homestead exemption. I do not know the idiosyncrasies of real estate law and homestead exemptions, but my common sense tells me that if only Mrs. Oberweis’ name was on the deed of the Florida property, Jim Oberweis could claim the Illinois homestead exemption since her name is not on the deed of the Sugar Grove home.

    Only Mrs. Oberweis went through the rigmarole nearly 9 1/2 years ago to legally become a Florida resident, which allows her to take advantage of the laws, most notably, no state income tax. Mrs. Oberweis:
    – Filed a Declaration of Domicile with the circuit court clerk of Lee County, FL in August of 2010, which is an affidavit that the address given will be your primary residence, and supersedes all properties owned, even in other states. The address given was the first condominium property her and Jim Oberweis owned together, beginning in late 2010.
    – According to the NBC 5 report by Mary Ann Ahern back in 2014, Mrs. Oberweis surrendered her Illinois driver’s license and has a Florida driver’s license
    – According to the Lee County Supervisor of Elections, Mrs. Oberweis registered to vote in September of 2010 as a Republican in Lee County. Florida is a closed primary state, so voter registration must identify a political party.
    – She initiated, according to the 2014 NBC 5 report, the Florida homestead exemption on the first property she owned, but since Jim Oberweis also owned the property, as far as property tax laws are concerned, Oberweis’ “primary residence” is in Bonita Springs, FL, which is why he cannot claim a property tax exemption in Illinois, which he has not done since 2010.
    – Mrs. Oberweis was 52 when she submitted her paperwork to become a Florida resident, so in 2010 or 2011, was when she no longer was legally required to pay Illinois state income taxes because of her Florida residency. Any and all earnings to Mrs. Oberweis have not been subject to Illinois state income taxes since.

    Jim Oberweis has not done any of the above steps, and there are no records he formally changed his residency to the state of Florida, he’s a co-owner of the current Florida condominium property, which was purchased in 2018, but Jim Oberweis’ voter registration is in Illinois, and he holds an Illinois driver’s license.

    Put another way, while Jim Oberweis’ “primary residence”, as far as property taxes go, is Bonita Springs, FL, but his “legal residence” including voter registration is in Sugar Grove, IL.

    Speaking of voter registrations, Mrs. Oberweis still has an active voter registration in Kane County, presumably originally established around the time her and Jim Oberweis married in mid 2007. While it’s not illegal to have the Illinois voter registration, having herself removed from the Kane County clerk’s voter rolls would be advised, but that’s her decision.

    Hope that helps. While I already said in a previous comment everything Mr. and Mrs. Oberweis did was legal, the “court of public opinion” may say otherwise. In an election where control of the House of Representatives could be at stake with the outcome, the split-state residency of Mr. and Mrs. Oberweis is not the norm, even for most successful married couples who’ve been married for decades and that may/will be exploited by Underwood, the DCCC and their allies to show how outside the mainstream Jim Oberweis and wife are. If Rezin were the nominee, that could not be used against her.

    But to close this out, Team Oberweis was handed a HUGE gift when Congresswoman Underwood herself went after Oberweis’ wife because of her state income tax situation as a resident of the state of Florida. In the next 18 days, can Team Oberweis take this gift, and run with it to victory in the March 17 primary?? We’ll see what commercials and mailings the Jim 2020 Committee will release because I do not believe we’ve heard the last of the split-state residency of Mr. & Mrs. Oberweis between now and March 17.

  10. Steve, well stated and Judge Learned Hand’s quote is one I use all the time in my profession.

    I own property in another state yet I claim that my tax home (tax domicile) is in Illinois because that is where I am domiciled.

    Married couples can each be domiciled in different states for state income tax purposes depending on the facts.

    The issue of tax domicile can be very complex and requires a thorough review of underlying facts.

    Unfortunately, politicians from both sides of the aisle often have difficulty dealing with the facts when they banter against each other.

    This is still the best country to live in albeit being an Illinoisan can be trying from time to time in particular when it comes to Crook County.

    Here is a good URL to a 10 year write up by the ISBA. Still relevant today.

    My view is that Oberweis is a resident of Illinois for income tax purposes.

    How title is stated with respect to real property does not in and of itself establish income tax domicile.

    I suspect that Mr. Oberweis is audited from time to time by both the IRS and IDOR.

    I would suspect that the IDOR has accepted his past Illinois state income tax filings as being filed in the proper state income tax domicile.

  11. John, I stand corrected.

    It was the DCCC, not his opponent, who claimed he lived in Florida.

    The rest, as far as I can see, is details that don’t change my conclusions.

    How about this for a solution: everybody quits talking about where everybody lives, and focuses on their positions on the issues, and their qualifications.

  12. Mr. Willson, well, it was Jim Oberweis who started this mess way back in January, and he’s the only candidate who’s forced this issue.

    I don’t recall any of the other Republican candidates bringing this up, though some of their supporters have done so.

    As I said to Correcting not that long ago, I didn’t think Florida would come up, until Lauren Underwood’s published comments from Evanston last week.

    Given the battle royale the nominee will face, no matter whom he or she will be, no one can make that commitment for the general.

    Given the stakes, the general election for this seat will be “anything goes” and both sides will have millions of dollars to back up their arguments.

    Whether they are the truth or not, McHenry County Blog will God willing be here to help readers discern the truth, and vote accordingly come November.

    Mr. O’Brien, may all of us learn from your insight, on tax domicile or anything else. The battle begins in earnest on March 18.

  13. Sue Rezin has a very good record of beating Democrats in Illinois (per and a good record overall while in the Illinois Senate over 10 years.

    2010 56.75% Defeats incumbent Democrat Careen Gordon for House seat
    2012 53.8% Defeats Democrat Christine Benson for Senate seat
    2016 57.91% Defeats Democrat Christine Benson AGAIN for Senate seat
    2018 59.4% Defeats Democrat Heidi Henry for Senate seat

    Although elected to the House in Nov 2010, she was appointed to a Senate seat in Dec 2010.

    Experience makes Rezin the best candidate to face Underwood. Furthermore, optics make Rezin the best candidate to face Underwood. Better a woman (Rezin) to face a woman (Underwood) than a senior white rich man which the mostly left wing media and many Democrats berate.

  14. Bred, I’lk never vote for a RINO like Rezin.

    Her husband is a horrible lib.

    She can’t beat Underwood.

    Neither can Moo Moo, Evans or Catella.

    They only possibilities to take her out: Marter or Gradel.

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