Jul 5, 2017
In a recent bizarre trip down the rabbit hole, in Twist Architecture v. Board of Architect Examiners, 361 Or. 507 (2017), the Oregon Supreme Court upheld a fine against architects, duly licensed in Washington, for daring to call themselves “architects” on their correspondence and website read by Oregon clients who hired them to prepare master plans for possible commercial development in the state of Oregon.
Even though the drawings the architects here were hired to … Read more
Feb 23, 2017
One of the principal benefits of a limited liability company is the insulation it provides its members against personal liability for company debts. It is, however, possible to lose that protection against personal liability. One situation where the members and managers can expose themselves to personal liability for company debts is when the company is dissolved and the members assume responsibility for paying the company’s remaining debts, winding up its affairs and distributing the company’s … Read more
Jan 23, 2017
With the change of the calendar to a new year, there are some changes in the law which might be of interest to you and even impact your estate plan. For example:
- In the State of Washington, the “applicable exclusion amount” has increased from $2,079,000.00 to $2,129,000.00. By statute, the change in the exclusion tax is calculated by reference to the Seattle-Tacoma-Bremerton metropolitan area October consumer price index (CPI). So, a Washington resident who dies
… Read more
Jan 6, 2017
A recent Washington case illustrates why it’s prudent to specify how and where you want your body disposed of after death if you really want to rest in peace ever after.
Kyril Faenov left a wife and two young children when he committed suicide. His widow and her father arranged and paid for the burial of his remains in a Seattle cemetery. However, Kyril had forgotten to leave written instructions concerning his place of burial … Read more
Dec 20, 2016
In a recent act of performance art, illustrating that city and county governments may truly be the sewers of American politics, King County Washington is now sending its employees out digging through residential garbage in the early morning hours when they’re least likely to be discovered. Residents have found men outside their homes at 5:30 in the morning going through their garbage with flashlights. The highly-paid King County public servants engaged in this dumpster diving … Read more
Dec 9, 2016
Even if it may not be poetic justice it is certainly ironic that to the extent the federal government redistributes federal tax revenues it receives from each state in federal spending among the federal states, the biggest losers are the states which consistently vote for candidates who support higher federal taxes.
While it’s generally accepted that American conservatives and “Red States” generally favor lowering levels of taxes while American liberals and “Blue States” generally support … Read more
Nov 3, 2015
Small words can make big differences. For instance, when a court ignores an “or” and replaces it with an “of”, bad things can happen. A recent ruling by the Washington State Board of Tax Appeals (“the Board”) which guts Washington’s statutory provisions safeguarding the confidentiality of taxpayer returns and information shows why knowing the difference between “or” and “of” and demonstrating a basic level of reading proficiency should be required before anyone can interpret … Read more
Aug 12, 2015
In Davis v. Cox, 183 Wn.2d 269 (2015), the Washington Supreme Court held that Washington’s Anti-SLAPP Law, RCW 4.24.525, violated the state constitutional right to jury trial of civil cases and the First Amendment right to petition government under the United States Constitution. As this note will briefly show, the court’s rationale in Davis for invalidating the Washington law is equally applicable to the analogous Oregon Anti-SLAPP Law.
Summary of the Washington and Oregon Anti-SLAPP … Read more
Dec 31, 2014
As everyone knows, Washington has no state personal income tax while Oregon imposes a 9% personal income tax on all income earned in the state. Oregon makes no distinction between sources or kinds of personal income in applying its tax. The net effect of this difference can be dramatic. For instance, sale of a capital asset such as shares of corporate stock worth $10 million will result in a $900 thousand Oregon income tax obligation … Read more