|   | | Law Firm in Spokane, Washington | |
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| | Address | | 1600 Washington Trust Financial Center, West 717 Sprague Avenue | | Spokane, Washington 99201-0466 | | (Spokane Co.) | | | |
| | Contact Information | | Phone: 509-455-9555 | | Telecopier: 509-747-2323 | | Visit Our Website | | http://www.lukins.com | | | | Send Us Email |  |
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(Main Office)
| Lukins & Annis, P.S. practices in the following areas of law:
Antitrust, Banking and Bankruptcy, Business; Personal Injury, Litigation, Corporation Financing, Federal and State Tax, Commercial, Corporations and Partnerships, Franchise, Labor and Employment, Environmental, Estate Planning and Probate, Real Property, Insurance, Pension and Profit Sharing, Securities, Hospital and Health Care, Construction, Government Contracts, Professional Malpractice, Class Action and Workers Compensation. | Firm Profile:
Lukins & Annis, P.S., founded in 1972, serves clients in Washington, Idaho, Oregon, and Montana. With 3 offices in the beautiful Northwest - two in Washington (Spokane and Moses Lake) and one in Coeur d'Alene, Idaho - the firm currently has a workforce of 50 attorneys and 65 staff. Lukins & Annis is a full service civil law firm emphasizing Business and Tax; Complex Litigation, including Class Action representation, Employment Law; Commercial Law; Real Estate Law; Municipal Law and Financing; and Estate Planning / Probate. | | Firm Size: 38 | Representative Clients:
Alsaker Corporation; Alvin J. Wolff, Inc.; Bank of America; Davidson Trust Co.; Coeur d'Alene Mines Corporation; Craven's Coffee; Crown West Realty, LLC; EWU Foundation; File-Ez Folders, Inc.; Foothills Lincoln Mercury Mazda; Herak Enterprises, Inc.; Jensen Distribution Services; Knudsen Chevrolet Company; Lawton Printing, Inc.; LeMaster & Daniels, PLLC; Litehouse, Inc.; Manito Super 1 Foods, Inc.; Mountain West Bank; NAI Black Real Estate, Northwest Tower, LLC; Payne Properties & Development; Old Republic National Title Insurance; Rosauers Supermarkets, Inc.; R.A. Pearson Company; Spokane Association of Realtors; URM Stores, Inc.; Washington Trust Bank; Wendle Motors, Inc.; Whitworth Foundation; The Wolff Company, LLC; WSU Foundation; U.S. Bank; Yoke's Foods, Inc. |
Other Office Locations of Lukins & Annis, P.S.
Coeur d'Alene, Idaho, U.S.A.
Moses Lake, Washington, U.S.A.
| | James S. Black, Jr. (Member) admitted to bar, 1973, Washington; 1974, U.S. Tax Court; 2003, Idaho. Education: University of Washington (B.A., 1970; J.D., 1973); New York University (LL.M., 1974). Listed in Best Lawyers in America: Real Estate Law and Tax Law 1989—. Co-Author: "Washington Partnership Law and Practice Handbook," Washington State Bar Association, 1983. Named as a Washington State Super Lawyer 1998—. Named Spokane Best Real Estate Lawyer 2005. Member, Board of Directors, Spokane Estate Planning Council, 1988-1993. Member: Spokane County, Washington State (Executive Committee, Real Property, Probate and Trust Section, 1986-1988) and American Bar Associations. Practice Areas: Tax; Real Estate; Estate Planning; Probate; Corporations. Email: James S. Black, Jr. | | Robert J. Crotty (Member) admitted to bar, 1976, Virginia; 1978, District of Columbia; 1979, Washington; 2004, Idaho. Education: Fordham College (B.A., 1968); International School of Law (J.D., 1975). Editor-in-Chief, International School of Law Review, 1975. Law Clerk to the Special Counsel to the President, Washington, D.C., 1973-1974. Member: Washington State Bar Association; Virginia State Bar; The District of Columbia Bar. Practice Areas: Complex Litigation; Mass Tort Litigation; Personal Injury; Medical Malpractice; Employment Litigation. Email: Robert J. Crotty | | Thomas M. Culbertson (Member) admitted to bar, 1977, Hawaii and U.S. Court of Appeals, Ninth Circuit; 1988, Colorado; 1990, Washington and U.S. District Court, Eastern District of Washington; 2003, Idaho. Education: Princeton University (B.A., 1971); University of Hawaii (J.D., 1977); University of Denver (L.L.M., 1990). Washington Law & Politics "Super Lawyer", 2002-2006. Member: Washington State Bar Association (Chair, Real Property, Probate and Trust Section, 2003-2004; Member, Executive Committee, 1995-2005; Chair, Estate and Gift Tax Committee, 2002-2004; Executive Committee, 2002—, Taxation Section; Member, Business Law Section); American College of Trusts and Estates Council; Spokane Estate Planning Council. Practice Areas: Business Law; Estate Planning; Taxation; Wills; Trusts and Estates; Probate. Email: Thomas M. Culbertson | | Daniel M. Danforth (Member) admitted to bar, 1987, Washington. Education: Eastern Washington University (B.A., 1975); Gonzaga University (J.D., cum laude, 1987). Member: Spokane County Bar Association; Washington State Bar Association; American Bar Association. Practice Areas: Employment Law; Human Resources Practice; Management Labor Law; Americans with Disabilities Act; Family and Medical Leave Act; COBRA; HIPAA; Wage and Hour Law; Business Practice; Employee Discipline; State Taxes; State Tax Appeals. Email: Daniel M. Danforth | | Paul M. Davis (Member) admitted to bar, 1998, Washington; 2003, Idaho. Education: Pomona College (B.A., 1994); College of William & Mary (J.D./M.B.A., 1998). Phi Alpha Delta (Treasurer, 1996-1997). Member: Spokane County and Washington State Bar Associations; Idaho State Bar. Practice Areas: Business Transactions; Commercial Contracts; Commercial Real Estate; Corporate Finance; Mergers and Acquisitions; Negotiable Instruments; Secured Transactions; Securities; Corporate Law. Email: Paul M. Davis | | Michael J. Hines (Member) admitted to bar, 1990, Washington and U.S. District Court, Eastern and Western Districts of Washington; 2003, Idaho. Education: Whitman College (B.A., 1985); Durham University, Durham, England; Cornell University (J.D., cum laude, 1990). Associate, Cornell International Law Journal, 1988-1989. Trial Advocacy Lecturer, Gonzaga Law School. Presenter, various continuing legal education seminars. Member: Spokane County and Washington State Bar Associations; Idaho State Bar. Practice Areas: Employment Litigation; Personal Injury Litigation; Complex Litigation; Business Litigation; Class Action Litigation. Email: Michael J. Hines | | William D. Hyslop (Member) admitted to bar, 1980, Washington; 2005, Idaho; U.S. District Court, Eastern and Western Districts of Washington; U.S. Court of Appeals, Ninth Circuit; U.S. Supreme Court. Education: Washington State University (B.A., 1973); University of Washington (M.P.A., 1977); Gonzaga University (J.D., 1980). U.S. Attorney, Eastern District of Washington, 1991-1993. Member: Spokane County (President, 1999-2000), Washington State (Member, Board of Governors, 2000-2003) and American Bar Associations; Idaho State Bar; American Inns of Court; National Order of Barristers. Practice Areas: Construction; Commercial Litigation; Business Litigation. Email: William D. Hyslop | | Terry M. Kelly (Member) admitted to bar, 1985, Washington; 2003, Idaho. Education: Washington State University (B.A., cum laude, 1981); Gonzaga University (J.D., cum laude, 1984, Thomas More Scholar); New York University (LL.M., Taxation, 1985). Associate Editor, Canadian-American Law Review 1983-1984. Member: Spokane County, Washington State and American (Member, Sections on: Taxation, Real Property, Probate and Trust) Bar Associations. Practice Areas: Estate Planning; Tax Planning; Tax Exempt Organizations; Probate Administration; Trust Administration; Business; Real Estate. Email: Terry M. Kelly | | Michael A. Maurer (Member) admitted to bar, 1990, Washington; 1991, U.S. District Court, Eastern District of Washington and U.S. Court of Appeals, Ninth Circuit; 2002, Idaho and U.S. District Court, District of Idaho. Education: Montana State University (B.S., with honors, 1986); University of Montana School of Law (J.D., with high honors, 1990). Montana Law Review, 1989. Member: Spokane County and Washington State Bar Associations; Idaho State Bar; Washington Trial Lawyers Association. Practice Areas: Personal Injury; Commercial Litigation; Real Estate Litigation. Email: Michael A. Maurer | | Jed W. Morris (Member) admitted to bar, 1983, Washington; U.S. District Court, Eastern and Western Districts of Washington; U.S. Court of Appeals, Ninth Circuit. Education: Washington State University (B.A., 1977); Gonzaga University (J.D., magna cum laude, 1983). Author: "Rights of the Secured Creditor in Bankruptcy," Washington Commercial Law Deskbook. Member: Washington State Bar Association. Practice Areas: Bankruptcy; Business Transactions; Commercial Transactions; Commercial Litigation; Litigation; International Business Transactions; Banks and Banking; Debtor and Creditor. Email: Jed W. Morris | | Gerald A. Rein (Member) admitted to bar, 1969, Washington; 1973, U.S. Court of Appeals, Ninth Circuit; 1976, U.S. Tax Court. Education: University of Washington (B.S., 1964); University of California, Hastings College of the Law (J.D., 1968); New York University (LL.M. in Taxation, 1969). Co-Author: "Use of Partnerships in Farm Estate Planning" Gonzaga Law Review, 1980; "Washington Partnership Law and Practice Handbook," Washington State Bar Association, 1983. Member: Spokane County Bar Association; Washington State Bar Association; American Bar Association. (Also at Moses Lake, Washington Office). Practice Areas: Business Tax Planning; Estate Planning; Probate; Wills; Partnership Taxation; Limited Liability Company Law. Email: Gerald A. Rein | | Clark H. Richards (Member) admitted to bar, 1975, Washington; 1998, Idaho. Education: Washington State University (B.S., 1971); Gonzaga University (J.D., cum laude, 1975). Recipient, American Jurisprudence Award. Member: Spokane County, Washington State and American Bar Associations; Idaho State Bar; Washington State Trial Lawyers Association. Practice Areas: Personal Injury; Professional Negligence; Litigation. Email: Clark H. Richards | | Henry E. "Ted" Stiles, II (Member) admitted to bar, 1967, Washington; U.S. District Court, Eastern and Western Districts of Washington; U.S. Court of Appeals, Ninth Circuit. Education: University of Washington (B.A., 1963); Hastings College of Law, University of California (LL.B., 1966). Commercial and Construction Arbitration Panel, American Arbitration Association. Member: Spokane County and Washington State (Past Chair, Antitrust, Consumer Protection and Unfair Business Practice Section) Bar Associations. Practice Areas: Commercial Litigation; Real Property Litigation; Public and Private Construction; Product Distribution; Franchise; Antitrust; Condemnation; Municipal Law. Email: Henry E. "Ted" Stiles, II | | Charles F. Van Marter (Member) admitted to bar, 1968, Washington. Education: University of Washington; Gonzaga University (B.A., 1965); Gonzaga University; Georgetown University (J.D., 1968). Phi Alpha Delta. Listed in: Best Lawyers in America: Banking and Corporate Law, Who's Who Worldwide, and Who's Who in America. Contributing Author, Washington Commercial Law Deskbook, 1983 and Supplements. Judge Pro Tem, Spokane County Superior Court. Deputy Prosecuting Attorney, Spokane City, 1968-1970. Member, Board of Regents, Gonzaga University, 1974-1987. Former Member, Board of Trustees, Gonzaga Preparatory School. Board of Governors, Seniors Northwest Golf Association. President, Cancer Care Northwest Foundation. Member: Spokane County, Washington State (Washington State Board Continuing Legal Education, 1983-1987), Federal and American Bar Associations. Practice Areas: Commercial Law; Business Law; Banks and Banking; Corporate Law. Email: Charles F. Van Marter | | Bryce J. Wilcox (Member) admitted to bar, 1992, Washington, U.S. District Court, Eastern and Western Districts of Washington and U.S. Court of Appeals, Ninth Circuit. Education: California State University, Fullerton (B.A., 1987); University of Idaho School of Law (J.D., summa cum laude, 1991). Judicial Clerk for the Honorable Justin L. Quackenbush, Chief United States District Judge, Eastern District of Washington, 1991-1993. Member: Spokane County and Washington State Bar Associations. Practice Areas: Commercial Litigation; Employment Litigation; Contract Litigation; Environmental Litigation; Franchise Litigation. Email: Bryce J. Wilcox | | Christopher J. Wright (Member) born Cleveland, Ohio, March 6, 1959; admitted to bar, 1993, Washington; 1994, U.S. District Court, Eastern District of Washington; 1999, Idaho and U.S. District Court, District of Idaho. Education: Willamette University (B.S., 1983); Gonzaga University (J.D., cum laude, 1993). Member, WSBA Examiner's Committee. Co-Founder and First Chairman, Northwest Neighborhood Association, Spokane, Washington. Legislative Analyst, Washington State University, 1987-1990. Deputy Citizen's Representative, Office of the Governor, Oregon, 1984-1987. Member: Idaho State Bar; Washington State Bar Association. Practice Areas: Real Estate; Zoning; Easements; Real Estate Contracts; Real Estate Development; Real Estate Leasing; Bankruptcy; Structured Settlement Transfers. Email: Christopher J. Wright | | OF COUNSEL | | Eugene I. Annis (Of Counsel) admitted to bar, 1959, Washington. Education: Gonzaga University (B.A., 1956); Gonzaga University School of Law (J.D. 1959). Firm Founder. Member, Board of Advisors and Initial President, Gonzaga University Law School. Member, Board of Regents, Gonzaga University. Recipient, Smithmoore P. Meyers Professionalism Award, Spokane County Bar Association, 2002. Listed in Best Lawyers in America. Named as a Washington State Super Lawyer. Life Fellow, American Bar Foundation. Member: Spokane County, Washington State and American Bar Associations; American College of Trial Lawyers. Practice Areas: Mediation; Arbitration. Email: Eugene I. Annis | | Patrick B. Cerutti (Of Counsel) admitted to bar, 1971, Washington. Education: Gonzaga University (B.A., 1967; J.D., 1971). Listed in The Best Lawyers in America for Corporate Law. Member: Spokane County, Washington State (Member, Board of Directors, Real Property, Probate and Trust Law Section, 1987-1989) and American Bar Associations. Practice Areas: Corporate Law; Business Law; Commercial Law; Real Estate Law; Estate Planning; Estate Administration. Email: Patrick B. Cerutti | | Robert H. Douthitt (Of Counsel) born Ft. Riley, Kansas, August 14, 1950; admitted to bar, 1977, Virginia; 1978, Washington; 1984, Idaho. Education: Princeton University (A.B., with honors, 1971); University of Virginia (J.D., 1977); New York University (LL.M., 1981). Graduate Editor, Tax Law Review, New York University, 1980-1981. Editor of WSBA Deskbook "Conflicts of Interest in Business Transactions: Guidelines for the Business Lawyer" (1990). Author of WSBA State Tax Deskbook "Property Taxes" (1996). Executive Committee, Business Law Section of WSBA, 1986—; Chair, 1994-1995. Member: Washington State Bar Association; Idaho State Bar. Practice Areas: Tax; Business; Estate Planning; Franchises and Franchising; Health Care. | | Scott B. Lukins (Of Counsel) admitted to bar, 1954, Washington; 1957, U.S. Tax Court; 1958, U.S. Supreme Court. Education: Harvard University (B.A., Government, 1951); University of Washington Law School (J.D., 1954); New York University Graduate School of Law (L.L.M. in Tax, 1955). Firm Founder. Listed in Best Lawyers in America. Attorney Advisor to Judge Bruce Forrester, U.S. Tax Court. Former Member of the Board of Directors for: Washington Trust Bank, San Juan Bank Holding Company, R.A. Pearson Company. Member, Board of Regents, Washington State University. Congressional Chairman, Re-Election of the Honorable Thomas S. Foley. Member, Federal Retirement Thrift Investment Board. Member: Spokane County, Washington State and American Bar Associations; American College of Trusts and Estates. Practice Areas: Estate Planning; Corporate Law. Email: Scott B. Lukins | | Neil S. McKay (Of Counsel) admitted to bar, 1970, Wisconsin; 1972, Washington and U.S. Tax Court; 2003, Idaho. Education: Northwest Nazarene College (B.A., 1962); University of Idaho (J.D., 1970). Member, Board of Editors, University of Idaho Law Review, 1969-1970. Member: Spokane County Bar Association; Washington State Bar Association; American Bar Association. Practice Areas: Probate; Trust Law; Estate Planning; Tax Planning; Private Foundations; Charitable Giving; Trusts and Estates; Wills; Partnership Law; Non-Profit and Charitable Organizations; Estate And Gift Taxation; Business and Personal Tax Planning. Email: Neil S. McKay | | Michael M. Megaard (Of Counsel) admitted to bar, 1980, Washington; 1981, U.S. Tax Court. Education: Washington State University (B.A., cum laude, 1976); University of Washington Law School (J.D., 1979); Georgetown University Law Center (L.L.M. in Tax, 1982). Author: "Employer's Deduction for Non-cash Fringe Benefits not Limited to Recipient's Income," Journal of Taxation, 2000; "Reducing Taxes on the Disposition of a Personal Residence with Acreage," Journal of Real Estate Taxation; "Structuring Business Sales and Acquisitions," Practical Tax Lawyer. Co-Author, BNA's Tax Management Portfolio series. Attorney Advisor, U.S. Tax Court, 1979-1980. Attorney Advisor to Chief Judge C. Moxley Featherston, U.S. Tax Court, 1980-1982. Member: Washington State Bar Association. (Also General Counsel, Wagstaff, Inc.). Practice Areas: Tax Controversies; Tax Planning. Email: Michael M. Megaard | | Keith D. Rieckers (Of Counsel) admitted to bar, 1972, Washington. Education: Washington State University (B.A., 1968); University of Washington Law School (J.D., 1972). Member: Spokane County and Washington State Bar Associations. Practice Areas: Business Law; Corporate Law; Health Care Law. Email: Keith D. Rieckers | | Martin G. Weber (Of Counsel) admitted to bar, 1964, Washington. Education: Gonzaga University (B.B.A., 1956; J.D., 1964). Listed in Best Lawyer's in America Real Estate. Member: Spokane County, Washington State (Member, Courts and Judicial Selection Committee, 1978-1980) and American Bar Associations. Practice Areas: Real Estate; Trusts and Estates; Commercial Litigation; Probate Litigation. Email: Martin G. Weber | | Terence R. Whitten (Of Counsel) admitted to bar, 1971, Washington. Education: University of Washington (B.S., cum laude, 1968); University of Oregon School of Law (J.D., 1971). Order of the Coif. Associate Editor, Oregon Law Review, 1970-1971. Clerk, Washington State Court of Appeals, 1972-1974. Current Firm President. Member: Spokane County, Washington State and American Bar Associations. Practice Areas: General Litigation; Marital Dissolution. Email: Terence R. Whitten | | ASSOCIATES | | April L. Anderson (Associate) born Evansville, Indiana; admitted to bar, 2006, Washington. Education: University Of Wyoming (B.S., Political Science and Criminal Justice, 2003); Gonzaga University School of Law (J.D., cum laude, 2006). Member: Washington State Bar Association. Practice Areas: Real Estate; Commercial Real Estate; Commercial Law; Business Law; Real Estate Foreclosure; Corporate Law; Private Placement; Securities. Email: April L. Anderson | | Tyler J. Black (Associate) born Spokane, Washington, May 18, 1981; admitted to bar, 2008, Washington. Education: University of Washington (B.A., 1992); University of Oregon (J.D., 2007); New York University (LL.M., 2008). Editor, Oregon Law Review, 2005-2007. Member: Washington State Bar Association. Practice Areas: Real Estate; Taxation; Estate and Gift Taxation; Federal Estate and Gift Taxation; Federal Income Tax; Federal Tax Controversies; Federal Taxation; Fiduciary Income Tax; Generation Skipping Tax; Income Tax; Individual Taxation; Inheritance Tax; Like Kind Exchanges; Local Taxation; Tax Deferred Exchanges; Tax Law; Trusts and Estates Taxation; Transfer Tax; Business Law. Email: Tyler J. Black | | Michael D. Franklin (Associate) admitted to bar, 2003, Washington. Education: Gonzaga University (B.A., 2000); University of Oregon School of Law (J.D., 2003). Editor, Oregon Law Review, 2001-2003. Member: Spokane County and Washington State Bar Associations. Languages: Spanish. Practice Areas: Commercial Litigation; Employment Litigation; Contract Litigation. Email: Michael D. Franklin | | Brady M. Peterson (Associate) admitted to bar, 2003, Washington. Education: Brigham Young University (B.A., International Studies, 2000); University of Montana School of Law (J.D., 2003). Phi Delta Phi; International Law Society. Editor-in-Chief, Montana Law Review, 2002-2003. Author, "Exemption Stacking in Montana Bankruptcies 'Windfall' or 'Fresh Start'?," 64 Montana Law Review 543. Member: Spokane County, Washington State and American Bar Associations. Languages: Spanish. Practice Areas: Easements; Real Estate Leasing; Real Estate Acquisitions; Real Estate Sales; Commercial Foreclosure; Business Formation; Commercial Bankruptcy; Real Estate Development; Real Estate Contracts; Real Estate Finance; Real Estate Foreclosure; Real Estate Partnerships; Real Estate Syndication; Real Estate Title; Real Estate Title Examination; Commercial Real Estate Acquisitions; Commercial Real Estate Development; Commercial Real Estate Finance; Commercial Real Estate Foreclosure; Commercial Real Estate Sales; Commercial Real Estate Syndication; Shopping Center Acquisitions; Shopping Center Development; Commercial Leasing; Office Leasing; Shopping Center Leasing; Real Estate Transfers. Email: Brady M. Peterson | | Trevor R. Pincock (Associate) admitted to bar, 2005, Washington. Education: Idaho State University (B.A., Journalism and Anthropology, 2002); University of Idaho (J.D., 2005). Member: Spokane County and Washington State Bar Associations. Practice Areas: Business Law; Business Litigation; Commercial Litigation; Adoption Law; Construction Litigation; Contract Litigation; Civil Litigation; Real Property. Email: Trevor R. Pincock | | Melanie E. Senick (Associate) born Saskatoon, Saskatchewan, Canada; admitted to bar, 2005, Washington. Education: University of Victoria (B.A., with honors, 2002); University of Oregon (J.D., 2005); New York University School of Law (LL.M., 2006). Attorney Advisor, The Honorable Robert A Wherry Jr., United States Tax Court, 2006-2008. Member: Washington State and American Bar Associations. Practice Areas: Incorporation; Business Law; Corporate Law; Charitable Giving; Nonprofit and Charitable Organizations; Private Foundations; Tax Exempt Organizations; Nonprofit Tax Law; Taxation; Estate and Gift Taxation; Federal Tax Controversies; Generation Skipping Tax; Tax Planning; Tax Litigation; Trusts and Estates Taxation; Wills. Email: Melanie E. Senick | | James A. Tanner (Associate) (Admission pending). Education: Syracuse University (J.D., 2004); University of Washington (LL.M., Tax, 2005). Author: "Motion to Grant Asylum Survey"; Note, "How Much Protection is Too Much: Using the Computer Fraud and Abuse Act as an Means to Protect Compilations of Data." Practice Areas: Taxation; Business Law; Real Estate; Secured Transactions; Mergers and Acquisitions. | | Laura J. Waldman (Associate) admitted to bar, 2004, Washington; 2006, U.S. District Court, Eastern and Western Districts of Washington. Education: Eastern Washington University (B.A., summa cum laude, 1999); Gonzaga University School of Law (J.D., summa cum laude, 2004). Recipient, Dean's Honor Award, Eastern Washington University. Law Clerk to the Honorable Stephen M. Brown, Washington State Court of Appeals, Division III, 2004-2006. Member: Washington State Bar Association. Practice Areas: Litigation; Civil Litigation; Employment Litigation; Medical Malpractice. Email: Laura J. Waldman | | John T. Witherspoon (Associate) admitted to bar, 2005, Washington. Education: Harvard University (B.A., magna cum laude, 2002); University of Washington (J.D., with honors, 2005). Member: Washington State Bar Association. Practice Areas: Real Estate; Bankruptcy; Estate Planning; Business Law; Corporate Law. Email: John T. Witherspoon | Other Office Addresses: Links to Other Offices
Coeur d'Alene, Idaho Office: Suite 102 Coeur d'Alene North, 250 Northwest Boulevard. Telephone: 208-667-0517. Telecopier: 208-664-4125.
Moses Lake, Washington Office: 821 East Broadway Avenue, Suite 8. Telephone: 509-765-9555. Telecopier: 509-765-4265.
| | Maintains an office in more than one location. |
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