The Stoel Rives Appellate Law Blog
Via my colleague Kristina Ash.
As a general rule, when a testamentary instrument creates a trust for the benefit of a surviving spouse, the trust property would be included in the deceased spouse’s estate and would not qualify for a marital deduction. Federal tax law contains an exception to this general rule by allowing an…
Steven Schroeder formerly owned a 200-acre ranch in Stevens County. When he defaulted on the loan, Excelsior Mortgage filed an action to judicially foreclose its deed of trust and, eventually, negotiated to foreclose nonjudicially. The nonjudicial foreclosure process culminated in a trustee’s sale at which Excelsior purchased the property. Following the purchase, Schroeder did not…
Michael and Theresa Annechino had a long-standing banking relationship with the Bank of Clark County. Before the events at issue, the Annechino had an approximately $1,150,000 balance at the Bank. Additionally, Mr. Annechino was an investor with the Bank. Shortly after the Federal Deposit Insurance Corporation (“FDIC”) increased its coverage for deposit accounts, the Annechinos’…
Pursuant to RCW 4.12.010(1), an action for injuries to real property “shall be commenced in the county in which the subject of the action or some part thereof, is situated.” William Ralph and William Forth instituted actions in King County Superior Court against the Department of Natural Resources and other defendants for injuries to real…
The City of Seattle, by ordinance adopted in 2010, requires publishers of yellow pages directories to obtain permits and pay a fee for each directory distributed in the city. It also maintains an opt-out registry through which residents can decline to receive directories. Distributors are required by the same ordinance to advertise the availability of…
