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Tim Thorson, a principal, joined the firm in 1996. Mr. Thorson's practice emphasizes products liability and commercial litigation, including asbestos claims, contract claims, business torts, unfair competition, consumer protection and advertising law. He is the chair of the firm's Toxic Tort and Products Liability Department.

Prior to joining Carney Badley Spellman, Mr. Thorson was a litigation partner with the Seattle law firm of Culp Guterson & Grader, where his practice emphasized complex commercial litigation and antitrust.

Mr. Thorson has acted as regional or national counsel for numerous companies facing multi-state litigation. He has extensive jury trial and appellate experience and has successfully defended manufacturers, distributors, contractors and subcontractors in hundreds of state and federal lawsuits alleging negligent work practices, strict liability for defective products, breach of warranty and other tort and contract claims. He has also counseled corporate clients in the development of nationwide defense strategies for mass-tort litigation. He has served on a variety of steering committees of the King County Asbestos Defense Group and has been selected to serve on the Products Liability Subcommittee charged with reviewing and proposing revisions to the Washington State Pattern Jury Instructions (WPI) for Products Liability.

Mr. Thorson was recognized by Seattle Metropolitan Magazine as one of King County's "Top Lawyers 2010." Seattle Metropolitan Magazine culled their list using the Martindale-Hubbell® ratings. He has been awarded an "AV Pre-eminent" rating by Martindale-Hubbell. This rating is given to attorneys who demonstrate the highest ethical standards and professional ability.

Education

JD, with honors, University of Wisconsin Law School, 1982
BS, with distinction, University of Wisconsin, 1977; MA, 1979
MA, University of Wisconsin, 1979
Bar and Court Admissions

State of Washington
State of Wisconsin
U.S. Supreme Court
U.S. Court of Appeals, Sixth Circuit
U.S. Court of Appeals, Seventh Circuit
U.S. Court of Appeals, Ninth Circuit
U.S. District Court, Western District of Washington
U.S. District Court, Eastern District of Washington
Recent Cases of Note

Callahan v. Saberhagen Holdings, Inc., 2008 WL 2231824 (Wash. App. 2008). Affirming evidentiary determinations and summary judgment in favor of contractor charged with negligence and strict products liability (asbestos).
Hansen v. Saberhagen Holdings, Inc., (Kitsap Co. Superior Court). Defense verdict in asbestos jury trial asserting negligence and products liability claims against contractor at Olympia Brewery.
Sleep Country USA v. Mattress Outlet. Representing the plaintiff retailer in successful prosecution of federal racketeering, fraud, unfair competition and Consumer Protection Act claims against competing retail chain. Case resulted in permanent injunctions against defendant and, soon thereafter, in the dissolution of defendant company.
Professional Associations

American Bar Association
Defense Research Institute
King County Bar Association
State Bar of Wisconsin
Tacoma-Pierce County Bar Association
Washington State Bar Association

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IRS Tax Audit - No Good Deed Goes Unpunished: California Tax Attorney

California Tax Attorney:

Here is a quick summary of a recent US TAX COURT case against the Internal Revenue Service to challenge the taxpayer’s right to deduct donations to a Catholic Church. The case involves a married couple who got audited by the Internal Revenue Service concerning donations they deducted on theirInternal Revenue Service Form 1040 tax return.

Anonymous U.S. Tax Petitioners v. COMMISSIONER OF Internal Revenue Service 
Docket No. 6851-08. Filed May 2010.

Tax Problem
Can an American taxpayer deduct as charitable contributions of $25,050 in wire transfers to his wife’s relative who distributed the money for the benefit of the Catholic Church of a foreign country on theirInternal Revenue Service Form 1040?

Can a taxpayer deduct the airfare expense incurred while rendering services for a Catholic church in a foreign country on their Internal Revenue Service Form 1040?

APPLICABLE TAX CODE SECTION

Internal Revenue Code §170 allows taxpayers to claim a deduction for a charitable contribution if the contribution is made to or for the use of a qualified organization.

Internal Revenue Code §170 (c)(2) identifies an eligible recipient of a charitable deduction as “a corporation, trust, or community chest, fund, or foundation created or organized in the United States or under the law of the United States”.

CAN YOU DEDUCT DONATIONS MADE TO CHARITABLE ORGANIZATIONS IN A FOREIGN COUNTRY?

Taxpayers claimed the charitable contribution deductions on their joint IRS Form 1040 Income Tax Return. Taxpayers also claimed a charitable contribution deduction for the airplane ticket taxpayer wife purchased to travel to her native country and provide services to Catholic churches of that foreign country. The IRS issued a notice of deficiency disallowing certain charitable contribution deductions. Most of the disallowed deductions originated from taxpayer wife’s donations and charity work for the benefit of Catholic churches in a foreign country. Taxpayers filed a tax court petition appealing the report issued by the IRS Audit with the US Tax Court .

Taxpayer’s wife was born in a foreign country. Her parents were devout Catholics. Her father served as an officer in that country’s army during the conflict with the guerilla forces. Taxpayer wife was a young girl when the guerrilla forces initiated a military campaign. Taxpayer wife’s uncle was a Catholic priest in her hometown. When the guerrilla forces seized her hometown, taxpayer wife witnessed over 400 of her fellow Catholics, including her uncle and other citizens of her hometown, being buried alive. The guerrilla forces destroyed much of her hometown, including the Catholic Church. The foreign country’s government eventually fell. Taxpayer wife and her family later escaped from their country to the United States. Taxpayer wife later married U.S. taxpayer. She is a member of a church that belongs to the local Catholic diocese near her home in Texas.

Taxpayer’s wife completed her college education and was hired as an engineer at an international corporation. After completing college she returned to her native country and witnessed extreme poverty. Her experience motivated her to contribute money and services to help rebuild Catholic churches in that country. These Catholic churches provide food, education, and shelter to the poor. During one of her trips to her native country, the local police detained and interrogated taxpayer’s wife about her activities in her hometown.. The police also informed taxpayer’s wife that they had been monitoring her whereabouts in the country and were aware of her family’s support for the former government.

Fearing for her life, taxpayer’s wife devised a plan to disguise her contributions to Catholic churches in her native country. She would wire the money to the personal bank account of her mother’s cousin (cousin) who lived in taxpayer wife’s original hometown. The cousin then transferred the money to selected Catholic churches in that country.

UNITED STATES TAX COURT DID NOT ALLOW TAXPAYERS TO DEDUCT DONATIONS TO A FOREIGN CHARITABLE ORGANIZATION
Taxpayers argue that the ultimate beneficiary of the wire transfers was the Roman Catholic Church, a qualified donee under Internal Revenue Code §170(c)(2), and that taxpayer wife thus made the wire transfers to or for the use of a qualified organization.

Taxpayers claim that the Catholic Church is a universal organization, and therefore Catholic churches in taxpayer wife’s native country are qualified as donees under Internal Revenue Code §170. The Tax Court found no basis as to if the Catholic churches in that foreign country to which taxpayer wife’s wire transfers were distributed were created or organized in the United States or under the laws of the United States in compliance with Internal Revenue Code . The language of Internal Revenue Code§170(c)(2) is explicit, and the Tax Court must follow such plain language.

Regarding the airfare expense deducted on the IRS Form 1040 Income Tax Return for Individuals , taxpayers assert that the unreimbursed expenditure incident to taxpayer wife’s services should be deductible under Internal Revenue Code §170 because petitioner wife worked on behalf of several qualified organizations.

Nonetheless, taxpayers have failed to show that any of the Catholic churches in the foreign country to which taxpayer wife’s rendered services is a qualified organization within the meaning of Internal Revenue Code § 170(c)(2). Taxpayer wife did not render services in the foreign country under the direction of, or to or for the use of her local church or the local diocese. The record shows only that her priest at her local church had some awareness of her work in her native country. Nor is there any evidence that petitioner wife provided those services.

US Tax Court found taxpayer wife’s testimony to be sincere. However, taxpayers have failed to prove that they contributed to a qualified organization under Internal Revenue Code §170 . Tax Court has held in favor of the Internal Revenue Service .

Posted by Victor Yoo | Permalink | Email This Post

Posted In: OFFER IN COMPROMISE , TAX & PENALTIES , TAX AUDIT , TAX COURT , TAX PROBLEMS

April 17, 2010

Tax Problem: Didn't Pay Your Taxes? Neither Did Pamela Anderson - California Franchise Tax Board(FTB) Releases List of Taxpayers Who Owe Taxes - Los Angeles California Tax Attorney

Mesothelioma Lawyer

Mesothelioma is adangerous disease and it is a form of cancer. It is developed due to inhalingof asbestos. When a person is exposed to asbestos, there are chances ofcatching mesothelioma after twenty to fifty years. In human body, there aresome malignant cells. If a person has inhaled asbestos, it causes the formationof mesothelium via malignant cells. It is a lining that protects and coversalmost every internal organs of the body. Most likely it reaches pleura. Pleuraare the outer lining of the cavity in the chest and the lungs. This is one ofthe worst forms of cancer due to inhaling of asbestos. However, there are someother possibilities also. It may also occur on peritoneum. It is the lining onthe abdominal cavity. Another place where this might affect is pericardium. Itis a sac which is surrounding the heart. These are all cases and types ofmesothelioma.

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Memphis Auto Insurance Quote - Car Insurance Tennessee Quotes - Memphis, TN Auto Insurance

Is it time for Memphis auto insurance? Enter your zip code in the box above and start your quote for a great rate in Memphis. At CarInsurance.com we not only offer you the most convenient way to find the lowest Shelby county car insurance rates in the state of Tennessee, we also provide you with all the resources you need to better understand your auto insurance policy. There are many factors that affect your car insurance premiums and it is determined through a combination of these risk factors, some of which affect your premium more than others. Understanding how the car you drive or the city you live in can affect your insurance premiums, will help you find the best coverage and the lowest rates now. Get a quote through CarInsurance.com to compare these factors and to compare rates.

MEMPHIS CAR INSURANCE FACTORS:

Memphis contains the following zip code(s):

37501, 37544, 38101, 38103, 38104, 38105, 38106, 38107, 38108, 38109, 38111, 38112, 38113, 38114, 38115, 38116, 38117, 38118, 38119, 38120, 38122, 38124, 38125, 38126, 38127, 38128, 38130, 38131, 38132, 38133, 38134, 38135, 38136, 38137, 38141, 38145, 38147, 38148, 38150, 38151, 38152, 38157, 38159, 38161, 38163, 38166, 38167, 38168, 38173, 38174, 38175, 38177, 38181, 38182, 38184, 38186, 38187, 38188, 38190, 38193, 38194, 38197

There are a total of 650,100 people living in Memphis according to the United States census. There are 307,643 males compared to 342,457 females. That means that 47.30% of Memphis's population are males and 52.70% are females. Male's rates are typically more expensive than female's insurance rates.

In 2008 there were a total of 475 automobile based fatalities in Memphis. Of those fatalities 287 were caused by male drivers, 127 were caused by female drivers and for the rest the driver's sex was not disclosed. Out of those fatalities, 229 people were driving or passengers inside the vehicle that caused the accident, while there were 246 victims. The average occupant count in these fatal car crashes was 1. The majority of the cars involved in car crashes had an average speed of 40 miles per hour. Accidents can happen anywhere; practicing safe driving habits on the highways and on the local roads keeps you out of trouble and can earn you insurance discounts as a safe driver. Accident data was provided by the National Highway Traffic Safety Administration (NHTSA).

According to CarInsurance.com Premium Index, the average annual premium for residents of Memphis was $2,318 in 2009.

Most stolen vehicles in Tennessee:

1. 1994 Chevrolet Pick-Up (Full Size)
2. 1994 Honda Accord
3. 2001 Ford F150 Pickup
4. 1995 Oldsmobile Cutlass/Supreme/Ciera
5. 1993 Honda Civic
6. 1996 Ford Taurus
7. 1998 Ford Explorer
8. 1995 Toyota Camry
9. 2001 Dodge Ram
10. 1994 GMC Pick-Up (Full Size)

You could be paying more on your insurance premium if the vehicle you drive has a high theft rate. The list on the left lists the 10 most stolen cars in 2009 in the Volunteer State, according to the National Insurance Crime Bureau.

CarInsurance.com can help find you the most affordable rates for any local car insurance situation in Memphis. Use all the resources we offer online to understand why you are paying too much on your current insurance policy, and then find more affordable rates with CarInsurance.com. Get started now by entering your zip code and requesting a quote today. Learn more about other USA car insurance or find more information about local car insurance in Tennessee cities.