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.
Kevin Sullivan, an associate, joined Carney Badley Spellman in 2007. Mr. Sullivan received his law degree, with honors, from Gonzaga University School of Law in 2006, and a Master of Laws in Taxation from the University of Florida, Levin College of Law in 2007. Mr. Sullivan focuses on federal and state taxation issues related to business planning, yacht and aircraft acquisitions, corporate mergers and acquisitions, closely held businesses, entity formation and dissolution, and deferred compensation arrangements.
Mr. Sullivan has worked with clients regarding the federal, state, and local tax implications of both domestic and international business transactions. In addition, Mr. Sullivan has represented clients at the IRS Appeals level and has provided assistance to clients with deferred compensation arrangements.
Prior to joining the firm, Mr. Sullivan clerked at the law offices of Winston & Cashatt in Spokane, and Takaishi Law Office in Tokyo, Japan.
Practice Areas
Federal and State Taxation
- Corporate Taxation
- Partnership/LLC Taxation
- Deferred Compensation
- Yacht and Aircraft Acquisitions
Admitted to Practice
- Washington state
- U.S. Tax Court
Associations
- Taxation Law Section, Washington State Bar Association, Chair, Young Lawyers Committee
Education
- B.A., Business Administration, University of Washington, 2003
- J.D., cum laude, Gonzaga University School of Law, 2006
- LL.M. in Taxation, University of Florida Levin College of Law, 2007
Publications/Reference Materials/Presentations
- Washington State Real Estate Excise Tax; Business and Occupation Tax; and Sales and Use Tax: Where Do We Go From Here? Presenter: Real Property, Probate and Trust Section Midyear Meeting, Vancouver, Washington, June 4-6, 2010
- Washington State Reseller's Permits to Replace Resale Certificates, September 2009
- Successor Liability in Section 363 Bankruptcy Sales and UCC Foreclosures (Co-Author), ABA Section of Business Law, Spring Meeting, April 10-12, 2008
