The Washington State Court of Appeals, Division I, has issued an opinion in the case Betts Patterson & Mines, P.S. v. State of Washington Department of Revenue, docket number 86756-3. The court filed its decision on November 3, 2025. The full slip opinion is available as a PDF from the Washington Courts website at courts.wa.gov.

The case involved the Seattle-based law firm Betts Patterson & Mines, P.S., which appealed a decision by the Washington Department of Revenue. The underlying judgment under review was filed on May 9, 2024, by the Honorable Annette Messitt. The appellate decision was authored by Judge David Mann, with Judges Linda Coburn and Bill Bowman concurring.

The case centered on tax assessments made by the Department of Revenue, though the opinion does not immediately indicate whether the dispute involved business and occupation taxes, excise taxes, or other classifications. The law firm was represented by attorneys Brett S. Durbin and Aimee Miller of Ballard Spahr LLP. The State’s Department of Revenue was represented by assistant attorney general Andrew J. Krawczyk. The appellate court’s conclusion upholds the department’s authority and interpretation in the matter, affirming the lower court’s ruling.

While this case concerns a Seattle law firm, it carries potential implications for professional service providers across Washington State, including Southwest Washington. Any firm disputing DOR tax determinations could find the appellate reasoning in this ruling instructive in shaping appeals or compliance strategies. The decision also underscores the ongoing scrutiny around state-level taxation of service income in Washington’s economy.

Readers can review the published opinion directly through the Washington Courts’ official page at the opinion summary page.