Christensen, O'Connor, Garrison & Havelka v. Department of Revenue

*765Dore, J.

Plaintiff patent attorneys seek reversal of the trial court's summary judgment in favor of the Department of Revenue. Such summary judgment of dismissal, in essence, provided that plaintiff could not exclude from its gross income, for business and occupation tax purposes, amounts it received as reimbursements from its clients to pay the fees of foreign, non-Washington and Washington, D.C., lawyers, the fees of independent professional draftsmen and fees related to obtaining and maintaining patents in foreign countries.

The taxpayer is a law firm with its sole office in Seattle,…