David is a partner in HMB’s Litigation Group. He focuses his practice on business and tax litigation, as well as general counsel representation for privately-held companies and entrepreneurs in the cannabis industry.
Known as an excellent listener, David’s approach is time-efficient and focused on getting to the client’s business goal. He handles a range of issues, including whistleblower (qui tam) and False Claims Act defense, partnership and ownership disputes, contract disputes and business torts and the array of issues being litigated in the cannabis industry.
For clients in the cannabis industry and other emerging industries, David helps clients navigate unsettled and differing statutes, regulations and industry-specific legal developments, including where inconsistencies exist between state and federal law. David enjoys guiding clients through the regulatory maze for state licensing of cannabis businesses and counseling on the issues, some new and some common, during the course of the company’s life through sale and beyond.
David also has particularly deep experience handling multistate tax matters. He represents clients before state courts and administrative tax tribunals across the country, litigates in appellate and federal courts and facilitates audit disputes and informal dispute resolutions nationwide.
Legal Advice Built on Solid Business Sense
Clients rely on David for his business focused approach to proactively addressing issues and for resolving complex disputes. He is well known for providing counsel for operating efficiently and for complex issues involving new laws in different jurisdictions.
State & Local Tax
Whistleblower (Qui Tam)
Loyola University, J.D.
University of Wisconsin-Madison, B.A. in Political Science
United States District Court, Northern District of Illinois
United States Court of Appeals for the 7th Circuit
American Bar Association, Member
Chicago Bar Association, Member
Illinois State Bar Association, Member
International Cannabis Bar Association, Member
Illinois Cannabis Bar Association, Member
Cannabis Law Digest, Contributing Editor
Anti-Defamation League, Board Member
David provides an overview of the regulation of cannabis and considers the top legal issues faced by a cannabis-related business, focusing on the conflict between federal law and state laws where medical or adult use recreational marijuana is legal.
4/16/20-4/17/20 Chicago, IL David Ruskin, with other practitioners and policymakers, will discuss topics directly related to Illinois' Cannabis Regulation and Tax Act. The seminar will cover: A brief history of Illinois legalization The status of the Federal and state law conflict Income taxation and marijuana income under IRC 280E Real estate and land use Intellectual property protection Banking Cannabis-related litigation…
2/6/2020 Deerfield Public Library Deerfield, IL David Ruskin, with a panel of experts, will discuss what you need to know about legalized cannabis in Illinois. The panel will address topics such as purchasing and using cannabis lawfully, the types of products available, safe use, potential therapeutic benefits and more. The program is geared toward older adults but is open to…
1/16/20 Chicago, IL David joins a panel of experts to discuss important issues related to Cannabis Law and how it impacts the Jewish Community at the Chicago Loop Synagogue. Attendees will learn more about: The impact of marijuana legalization How it will work within the context of the state What Rabbinic authorities have to say on the issue How it…
10/03/19 New York City, New York David Ruskin presents "Alternative Dispute Resolution" at the Cannabis Law Institute. The key curriculum of the third annual institute is "All Things CannaBusiness" and seeks to focus on learning every aspect of cannabis legal representation. David will discuss how one of the most important instruments in the attorney's doctrinal toolbox is Alternative Dispute Resolution…
This year's Business and Commercial Law Journal Symposium will be focused on developments and innovation in the legal landscape. The speakers will be presenting on a wide range of topics from technological developments, and how they impact the practice of law, to diversity and pay inequity in the workplace. David Ruskin will discuss the evolving cannabis industry and how to…
Cannabis business attorney David Ruskin was interviewed by Chicago's top legal radio show, Legal Face-Off on WGN Radio. David discussed Illinois' new recreational marijuana law and what it means for individuals and businesses. Listen to the recording on WGN Radio.…
An article published by Bloomberg Law discusses how the Supreme Court Wayfair decision could affect dozens of lawsuits filed by prolific whistleblower Stephen B. Diamond. Illinois Attorney General Lisa Madigan has filed a series of motions to dismiss these cases, alleging they have minimal financial and legal relevance for the state. State and Local Tax attorney, David Ruskin, stated, "The…
Article by Michael J. Bologna The Cook County Circuit Court will randomly assign judges in all future actions under the Illinois False Claims Act, a development with implications for the adjudication of tax whistleblower cases in Illinois. Under Judge James Flannery's order, new cases under the FCA "shall be randomly assigned at the time of filing to one of the…
Article by: Michael J. Bologna Read the full article published by BNA Daily Tax Reports on 5/21/18 for its subscribers. A prolific tax whistleblower, Stephen B. Diamond known as the "king of qui tam," is finding it harder to make a living after his pattern of litigation under the Illinois False Claims Act hit a dry spell and a state…
Article by: Michael J. Bologna Read more from BNA Daily Tax Report. A group of custom tailoring companies hopes to dismiss 17 lawsuits filed by a prolific tax whistleblower who alleges the defendants engaged in frauds designed to avoid sales and use tax obligations payable to Illinois. The defendant tailors Feb. 28 filed motions in Cook County Circuit Court to…
Of course, laws are changing all the time. But with medical marijuana laws being enacted in states around the country at a quick pace, the list of shifting rights and obligations related to the workplace is growing like a weed. Two recent cases highlight wins for Employees and Employers.
You may have already seen the Bloomberg article issued on June 1, 2017 which outlines what many of us have sadly come to know as the ?Diamond? qui tam claims: the ongoing exploitation of the Illinois False Claims Act and abuse of the state and local tax regime by an aggressive lawyer turned whistleblower.
A little good faith can go a long way. Insight can be hard to gain from publicly announced settlements, mostly because litigation is typically settled due to the cost of defense and overall frustration with litigating. But the recently announced settlement of a False Claims Act case in New York, based on state income tax, is an exception.
The Illinois Appellate Court has, once again, determined that there was no "reckless disregard," by a taxpayer under the Illinois False Claims Act ("IFCA"), by failing to pay Illinois use tax on internet and catalog sales made into Illinois. The decision issued by the appellate court on October 17, 2016 in State of Illinois, ex rel, Beeler, Schad and Diamond,…
Wine sellers received a second positive update just this week in the qui tam winery lawsuits in the Circuit Court of Cook County, Illinois. With the help of some procedural maneuvering, we were successful in getting a qui tam winery case dismissed, with prejudice.