News from around the industry highlighting firm achivements and current events

Paine Hamblen is proud to announce that Shane McFetridge has been named Partner

November 28, 2016

Shane McFetridge’s practice focuses on complex litigation matters, including personal injury, auto/trucking accidents, premises liability, products liability and commercial and residential construction defect cases. He has successfully defended trucking companies, hotels, apartment owners, grocery stores, and restaurants in a variety of matters involving significant claims of personal injury, including traumatic brain injury and paralysis. He has also represented owners, developers and general contractors with respect to construction defect claims involving apartments, condominiums, high rise commercial buildings and single family homes.

Prior to joining Paine Hamblen, Shane was a partner at Lorber, Greenfield & Polito LP, where his practice also focused on personal injury, auto/trucking accidents, premises liability, products liability and commercial and residential construction defect cases. He received his Bachelor of Arts from Central Washington University and his Juris Doctor from Gonzaga University School of Law.

“We are very excited to have Shane as our Partner,” said Scott Cifrese, Paine Hamblen’s Managing Partner. “Shane brings a lot of litigation experience and knowledge with respect to handling construction defect and trucking cases, making him a great asset to our firm and clients.”

Shane is admitted to practice in Washington, Oregon and Arizona. He is a member of the Spokane County and King County Bar Associations, the Defense Research Institute and the Claim and Litigation Management Alliance, for which he also serves as the Spokane Chapter President.

Washington’s 2017 Estate Tax Exclusion

November 28, 2016

By: Eric J. Sachtjen

The Washington Department of Revenue announced the 2017 Estate Tax Applicable Exclusion Amount is $2,129,000. The Applicable Exclusion Amount is the amount that can pass free of Washington’s estate tax.

The 2017 filing threshold remains at $2,000,000 so decedents with estates above $2,000,000, but below $2,129,000, will still must file Washington estate tax returns.

Washington’s B&O Tax Applies to National Sales and Drop-Ship Sales

November 28, 2016

By: Eric J. Sachtjen

On November 23, 2016, the Washington Supreme Court held Washington’s B&O Tax Applies to National Sales and Drop-Shipped Sales.

Avnet is one of the largest distributor of electrical components and computer products. Avnet has 35 offices in the United States, including one in Redmond, Washington, where 40 employees worked. The Redmond employees performed many functions for Avnet’s Washington customers, including soliciting orders, responding to requests for quotes, receiving orders, and responding to questions, and market intelligence on Washington’s markets to Avnet’s corporate office.

Avnet earned more than $80 million of its gross receipts from “national sales” and “drop-ship sales.” Avnet didn’t pay B&O tax on its national sales or drop-ship sales.

In a “national sale” Avnet would make a wholesale sale to a customer in multiple states, including Washington. The goods would be delivered to the customer’s Washington office, but billed to the customer’s office in another state.

In a “drop-ship sale” Avnet’s out-of-state customer would place a wholesale order and direct Avnet to deliver the good to the ordering customer’s Washington customer.

The Court held the Redmond office was significantly associated with establishing and maintaining the market for its products in Washington. Therefore, Washington’s B&O Tax applied to Avnet’s Washington national sales and drop-shipped sales.

Avnet, Inc. v. Dep’t of Revenue, No 92080-0, 2016 WL 690220 (Wash. Nov. 23, 2016).

Eric Sachtjen to speak on Estate Planning Ethics

November 23, 2016

Paine Hamblen attorney Eric J. Sachtjen will be presenting December 1, 2016, at the Spokane County Bar Association CLE, Best Practices Potpourri. His topic will be Estate Planning Ethics. Interested parties may register for the CLE at