Carney Badley Spellman, P.S. is a Pacific Northwest law firm located in Seattle, Washington. Our clients will tell you we are known for providing exceptional value in legal services by recognizing case objectives early and obtaining cost-effective results. The Carney firm provides legal services in business, litigation, construction, government affairs and insurance to individuals and to privately-held and publicly-traded companies.

Frederick M. Robinson, a principal, joined the firm in 1981.

Mr. Robinson is a Certified Public Accountant (inactive) and holds an LL.M. (Masters of Law) in Taxation. Prior to joining the firm, he worked with the Internal Revenue Service and two international public accounting firms.

Mr. Robinson's practice emphasizes world-wide yacht/vessel transactions, including: construction; purchase and sale; leasing; like-kind exchanges; state tax planning and audit representation; foreign and U.S. registrations; and offshore delivery. Mr. Robinson also practices in taxation and real estate leasing and tax matters.

Mr. Robinson is the author of the blog Yacht Law, which focuses on legal issues related to yacht transactions.

Mr. Robinson 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. Mr. Robinson has been awarded an "AV" Preeminent rating by Martindale-Hubbell®. This rating is given to attorneys that demonstrate the highest ethical standards and professional ability.

Admitted to Bar

Washington state, 1980; Tax Court of the United States, 1981; U.S. District Court, Western District of Washington, 1981.

Education

Seattle University, BA, Business Administration, 1976; Santa Clara Law, JD, 1979; University of Florida Levin College of Law, LLM (Taxation), 1981.

Professional Associations

Taxation Section, American Bar Association
American Institute of Certified Public Accountants
Tax and Fiscal Policy Council, Association of Washington Business, Past Chairman
Tax Section, State Capital Group, Chairman (1993-1994, 2000-2005)
Real Property Section, Washington State Bar Association
Maritime Law Association
Seattle University Albers School of Business, Alumni Relations Board
BC Marine Trades Association
Florida Yacht Brokers Association, Active Affiliate
Government Affairs Committee, Northwest Yacht Brokers Association, Affiliate Member
Pacific Northwest Yachting Association
International Superyacht Society

Publications

Laws and Regulations of the Certified Professional Yacht Brokers (CPYB) Body of Knowledge, National Yacht Brokers Certification Program (2007)
Explaining Washington State's Trade-In Credit for Vessels, The Triton (September 2006)
Washington State Business and Occupation Tax, American Bar Association, Section of Taxation, Committee on S Corporations (2002)
Guide for Foreign Business and Investment, State and Local Taxation, Washington State Bar Association (1992)

Presentations

Washington State Real Estate Excise Tax; B & O, Sales and Use Taxes: Where Do We Go From Here?, 2010 Real Property, Probate and Trust Section Midyear Meeting and Seminar, Vancouver, Washington, (2010)
Yacht Leasing and Taxation: Oregon to Alaska, California Yacht Brokers Association Legal Seminar, Yacht Sales and The Law XIII (CYBA), San Diego, California (2010)
State and Provincial Excise Taxes: California to Alaska, American Superyacht Forum, Seattle, Washington (2009), Co-Sponsored by The Yacht Report Group
Pacific Northwest Pilotage Requirements, American Superyacht Forum, Seattle, Washington (2009), Co-Sponsored by The Yacht Report Group
Worldwide Superyacht Market, Seattle Yacht Club, Seattle, Washington, (2009)
West Coast Yacht Transactions, Build Contracts and Tax Planning: California to Alaska, International Superyacht Society Annual Meeting, Ft. Lauderdale, Florida (2008)
Forum on Legal, Tax and Administrative Consideration of Yacht Ownership, Project USA, San Diego, California, Sponsored by the Yacht Report (2007)
Laws and Regulations of the Certified Professional Yacht Brokers (CPYB) Body of Knowledge, National Yacht Brokers Certification Program (2007)
State Tax Update, Offshore Registration and Flagging and Reflections on the Super Yacht Industry, Northwest Yacht Brokers Association Annual Seminar, Lynnwood, Washington (2007)
Reducing Sales and Use Taxes on West Coast Yachts and Offshore Yacht Registration/Flagging, First Annual International Conference of Professional Yacht Brokers, Nashville, Tennessee (2007), Co-Sponsored by Yacht Brokers Association of America (YBAA), Northwest Yacht Brokers Association (NYBA), British Columbia Yacht Brokers Association (BCYBA) and Ontario Yacht Brokers Association (OYBA)
Offshore Yacht Registration/Flagging, Rainier Club (2006), Co-Sponsored by Yacht Path International, Pacific Maritime Title, First American Transportation Title Insurance Co., and the Northwest Yacht Brokers Association (NYBA)
Why Offshore Registration is Gaining Popularity On the West Coast, California Yacht Brokers Association (CYBA) (2006)
Legal Issues Forum, Northwest Marina Conference, Northwest Marine Trade Association (NMTA) (2006)
Minimizing Tax Effects On Yachts On the West Coast: California, Oregon, Washington, British Columbia and Alaska, Ft. Lauderdale International Boat Show (2006), Co-Sponsored by Yacht Path International and the Florida Yacht Brokers Association (FYBA)
West Coast Yacht Taxation, Northwest Yacht Brokers Association (2005)
Vessel Sales and Use Tax in Washington and Oregon, California Yacht Brokers Association Legal Seminar, Yacht Sales and the Law (CYBA) (2005)
What Florida Yacht Brokers & Their Customers Should Know About Selling & Chartering Yachts In the State of Washington, Florida Yacht Brokers Association Charter Professionals (2005)
The Certified Professional Yacht Broker Exam: A Law Primer to Become a CPYB and Offshore Delivery Today: Is There Any Hope for a Tax Exemption?, California Yacht Brokers Association Legal Seminar Yacht Sales & The Law (CYBA) (2004)
Washington State Excise Taxes on Out-of-State Businesses Selling Products Into Washington, Lake Union Boats Afloat Shows (2004)
Taxation of Private Yachts in Washington Waters - What Mariner Owners Should Know, Northwest Marina Conference (2003)
International and State Tax Law, Northwest Yacht Brokers Association Certification Seminar (2002)
Selling and Chartering Watercraft in Washington, Northwest Yacht Brokers Association Seminar (2001)
Vessel Taxation in Washington and British Columbia, California Yacht Brokers Association Legal Seminar (CYBA) (2001)
State and Local Taxation, Ninth Annual International Law Institute, Washington State Bar Association (WSBA) (1998)

Representative Transactions

2004 Perini Navi 184' Sailyacht. Assisted in coordinating the international tax planning for the delivery and worldwide use of this yacht.
2009 Christensen 160' Motoryacht. Represented the buyer in negotiating and drafted the yacht construction contract and the related planning.
2007 Christensen 157' Motoryacht. Assisted the client's general counsel in negotiating and drafting the yacht construction agreement and coordinating delivery of this yacht.
2005 Westport 130' Motoryacht. Represented the buyer with the purchase, delivery and documentation of this yacht.
2008 Delta 124' Motoryacht. Represented the buyer with the delivery and registration of this yacht.
2004 Westport 112' Motoryacht. Represented the buyer with the purchase, delivery and registration of this yacht.
1978 Codecasa 111' Motoryacht. Represented the buyer with the purchase, delivery and registration of this yacht.
2003 Westport 106' Motoryacht. Represented the buyer with the purchase, delivery and documentation of this yacht.
2008 Ocean Alexander 102'. Represented delivery and documentation of this yacht.
1983 Westport/Le Clerq 101' Motoryacht. Represented the buyer with the purchase, delivery and registration of this yacht.
2004 Westport 98' Motoryacht. Represented the buyer with the purchase, delivery and documentation of this yacht.
2004 Westport 98' Motoryacht. Represented the seller with the trade-in of this yacht and the purchase of a new yacht.
1998 P.R. Marine 95' Motoryacht. Represented the seller in drafting the sales agreement.
2003 Hargrave 94' Motoryacht. Represented the buyer with the purchase, delivery and foreign registration of this yacht.
2007 Aleutian 92' Motoryacht. Represented the seller with the sale and delivery of this yacht.
2002 Northcoast 92' Motoryacht. Represented the buyer with the purchase, delivery and documentation of this yacht.
2002 Northstar 92' Motoryacht. Represented the buyer with the purchase and documentation of this yacht.
2000 Horizon 92' Motoryacht. Represented the buyer with the purchase, delivery and documentation of this yacht.
2006 Cheoy Lee 89' Motoryacht. Represented the buyer with the negotiation and drafting of the vessel construction agreement for this yacht.
2006 Northcoast 87' Motoryacht. Represented the buyer with the sale and delivery of this yacht.
2003 Horizon 82' Motoryacht. Represented the buyer with the negotiation and drafting of the vessel construction agreement and delivery of this yacht.
2007 Mystica 80' Motoryacht. Represented the buyer with the purchase, delivery, documentation and financing of this yacht.
2003 Westbay Sonship 78' Motoryacht. Represented the buyer with the purchase, delivery and documentation of this yacht.
2007 Ocean Alexander 77' Motoryacht. Represented the buyer with the purchase, delivery and documentation of this yacht.
2007 Ocean Alexander 77'. Represented the buyer with the purchase, delivery and documentation of this yacht.
Company Owning 2001 Heisley 76'. Represented the company with the buyout of two of the three members and the admission of a new member.
2008 Nordhavn 76'. Assisted in negotiating the vessel construction agreement and the delivery and documentation of the vessel.
1998 Westbay Sonship 75' Motoryacht. Represented the seller with the trade-in of this yacht and the purchase of a new yacht.
2004 Horizon 73' Motoryacht. Represented the buyer with the purchase, delivery and documentation of this yacht.
1990 Nordlund 70' Motoryacht. Represented the buyer with the purchase, delivery and documentation of this yacht.
1995 Queenship 62' Motoryacht. Represented the buyer with the purchase of the entity which owned the yacht.
2005 Ocean Alexander 58'. Represented the buyer with the purchase, delivery and documentation of this yacht.
2005 Ocean Alexander 58'. Represented the seller with the trade-in of this yacht and the purchase of a new yacht.
2006 Nautor Swan 53' Sailing Yacht. Represented the buyer with the delivery of this sailing yacht.
2002 Santa Cruz 53' Sailing Yacht. Represented the buyer with the purchase, delivery and documentation of this sailing yacht.