Recent News

In 2021, I wrote a post about 1031 exchanges into Delaware Statutory Trusts (DSTs) and presented a webinar on the subject. By contrast to a 1031 exchange, a 721 exchange allows investors to defer capital gains taxes on the sale of appreciated real estate assets by contributing them to a partnership that owns real estate assets. The… Read More

Clients often express concern that if they attempt to settle a dispute, the offer to settle will be seen as admitting fault or guilt, or admitting the validity of the other side’s position.  While there can be good strategic reasons not to offer a settlement, settlement offers are generally inadmissible to prove liability.  The primary… Read More

In late April 2023, South Korean college student, Noh Huyn-soo shocked the art world by eating a famous art installation (the “Comedian”)created by Italian artist Maurizio Cattelan. Yes, he ate the installation – the “installation” being a banana taped to a wall in Seoul’s Leeum Museum of Art. His elaborate art heist consisted of removing… Read More

To be clear, it is considered retaliation if an employer fires someone because they complained to HR or anyone else about harassment. Retaliation is a claim that an employee can bring against their employer when they have suffered negative consequences at work in retaliation of the employee's protected action. In order to establish a retaliation… Read More

It is official: Washington State can now collect a state capital gains tax. The Washington State legislature had passed a capital gains tax levied at a rate of seven (7%) percent on the sale and exchange of certain types of long-term capital assets, including, but not limited to, stocks, bonds, and tangible assets. The state… Read More

Lawyers and parties involved in disputes should give careful consideration to whether a given strategy in seeking a resolution may give rise to criminal liability in Washington.  Specifically, beware of criminal liability for blackmail, or as referred to in RCW 9A.56.130, extortion in the second degree. But first, here is some interesting etymology:  Many hundreds… Read More

As a former prosecutor, I wanted to take the opportunity to provide context about what to expect at an arraignment hearing. This is the first hearing after a defendant has been charged with a crime. Arraignments are extremely formulaic - the defendant is informed of the charges against them, receives a trial date, and the… Read More

Fraud is a very popular claim in civil litigation, but it is one of the most difficult causes of action to prove in court.  Many people think if someone tells them something that turns out to be untrue, they have an ironclad case of fraud, but it is not so simple.  Though fraud can arise… Read More

In her hit song “Anti-Hero,” Taylor Swift includes the lyric I have this dream my daughter-in-law kills me for the moneyShe thinks I left them in the willThe family gathers 'round and reads it and then someone screams out"She's laughing up at us from hell" Ms. Swift raises some interesting legal issues here. This post… Read More