Recent News

The primary or custodial parent, defined as the parent who has the child the majority of overnights in a calendar year, can waive the federal income tax exemption to permit the other, noncustodial parent to claim the exemption for the child.  Determining who should actually claim the child or children is typically memorialized in a… Read More

In the 2010 case Eastwood, the Washington Supreme Court set forth the Independent Duty Doctrine (the “IDD”).  Under the IDD, when two parties had a contract together, one could only sue the other for a “tort” (such as negligence or fraud) if the tort claim “traces back to the breach of a tort duty arising independently… Read More

Managing child support payments can be an ongoing result of a divorce when children are involved. Unfortunately, it’s an obligation many parents struggle with. According to the Washington State Department of Social and Health Services’ website: “Currently, only about one-half of the custodial parents due child support receive full payment. About twenty-five percent receive partial… Read More

Beresford Booth partner and lawyer Richard R. Beresford was named Edmonds Professional of the Year by Rotary Club of Edmonds Daybreakers. Read More

The short answer:  Maybe. The criteria for calculation of the parents’ basic support obligation arises under RCW 26.19.071(1), which states "[o]nly the income of the parents of the children whose support is at issue shall be calculated." After determination of the standard calculation, the Court is authorized to deviate from this calculation under certain circumstances.  There is no… Read More

Yes.  Washington Law prohibits the recording of a private conversation without the consent of all persons engaged in the conversation.  RCW 9.73.030.  A violation of RCW 9.73.030 is a gross misdemeanor.  Consent shall be considered obtained “whenever one party has announced to all other parties engaged in the communication or conversation, in any reasonably effective… Read More

Short-term investment gains (that is gains for investments you held for less than a year) are taxed at your ordinary income tax rates. Long-term gains (that is gains on investments you have owned for longer than a year) are taxed depending on your overall income tax bracket. If your overall income falls within the 10%… Read More

Paradigm Magazine Winter 2014  Richard R. Beresford  David C. Tingstad The following article titled "The Value of a Lawyers Use of Sound Independent Judgment was written by Richard R. Beresford and David C. Tingstad of Beresford Booth for the Winter 2014 edition of Paradigm Magazine, a publication of the International Society of Primerus Law Firms.  Beresford… Read More

Tax Information for 2014 With the New Year upon us, here is some information that may help you with your taxes.  STANDARD MILEAGE RATES 56¢ per mile driven for use of a car (van, pick up truck, or panel truck) for business purposes. 23.5¢ per mile driven for medical expense purposes or household moving expense purposes. 14¢… Read More