Representative Experience

Cases

WRQ, Inc. v. City of Seattle. Represented software developer in challenge to municipal assessment based on manufacturing activities of third-party manufacturer. Issues included tax classification of software development, nexus with taxing jurisdiction, and standard of review from administrative determinations. Obtained judgment invalidating assessment of $400,000.

Associated Grocers v. City of Seattle. Represented Washington State's largest wholesale cooperative in litigation over the application of municipal tax classifications, definition of taxable gross receipts and retroactive application of municipal regulations. Obtained judgment invalidating $2 million in assessments.

Safeway v. State of Washington. Represented major manufacturer and retailer in dispute concerning taxation of horizontally integrated companies in Washington. $2.3 million refund judgment in favor of taxpayer affirmed on appeal. Safeway Inc. v. Dep't of Revenue, 96 Wn. App. 156, 978 P.2d 559, reconsideration denied (1999).

ERISA Class Actions. Represented employees in 4 class actions against Union pension plans. Issues included effect of tax code or ERISA requirements on participants' rights under Plan, impact of Congressional amendments to existing ERISA Plans, Constitutional 'taking' remedies, and vesting under partial termination provisions. Obtained judgments or settlements for benefits exceeding $40 million. E.g. Flanagan v. Inland Empire, 3 F.3d 1246, (9th Cir. 1993).

Securities Litigation. Defended Seattle-First National Bank (now Bank of America) in case alleging liability for aiding and abetting and as control person for securities violation of borrower. Schlifke v. Seafirst Corporation, 866 F.2d 935 (7th Cir. 1989).

Derivative Litigation. Represented Kohlberg Kravis Roberts & Co. in defense of an action seeking damages in excess of $100 million for alleged breach of fiduciary and other duties arising out of various LBOs financed through Drexel Burnham. The action was brought derivatively on behalf of the Washington State Investment Board and as a direct action on behalf of all state employees who participated in Washington State Employees Retirement System. After initial motions were filed, the claims against KKR were voluntarily dismissed.

Prior Experience
Law clerk to the Honorable Eugene A. Wright, United States Court of Appeals for the Ninth Circuit

Representative Clients
Chevron/Texaco

The Boeing Company

Associated Grocers, Incorporated

Publications and Presentations
Speaks regularly on developments in ERISA and securities litigation to both attorneys and professional audiences

Memberships and Activities
American Bar Association

Washington State Bar Association

Education
J.D., University of Washington School of Law, 1979

Graduated first in class
Order of the Coif
Order of the Barristers
Executive Articles Editor, Washington Law Review