Sarah Hugues

Sarah Hugues

Phone: 208.344.8535

​Sarah is an associate at Eberle Berlin. Prior to transitioning to the private sector, she attended the University of Idaho College of Law while working as the Governor’s Special Assistant to Tax and Finance. In this role, Sarah served as the Governor’s liaison for: the Board of Tax Appeals, the Department of Finance, the Industrial Commission, the Tax Commission, PERSI, the State Building Authority, the State Insurance Fund, the Idaho Bureau of Occupational Licensing, the Department of Building Safety and the Historical Society. Upon passing the bar examination, Sarah was appointed as Associate Counsel to Governor Otter where she remained until the end of his term, at which time she accepted a clerkship with the Honorable David W. Gratton, Chief Judge of the Idaho Court of Appeals.

Sarah’s practice focuses on estate planning, business, and real estate transactions. Her experience in the public sector allows her to provide clients with a comprehensive understanding of government regulation and its complexities at the Federal, State and Local level. 


- Business Counseling

- Business Transactions

- Real Estate Transactions

- Mergers and Acquisitions

- Estate Planning, Wills and Trusts

- Probate

- State and Local Government Regulation


​- Prosecuting Intern, Boise City & United States Attorney’s Office (District of Idaho)

- Special Assistant, Tax and Finance – Idaho Governor’s Office

- Associate Counsel to Governor C.L. “Butch” Otter – Idaho Governor’s Office

- Staff Attorney to the Honorable Judge David W. Gratton – Idaho Court of Appeals


- Idaho State Bar Association, Member

- Idaho Business & Corporate Law Section, Member

- Idaho Agricultural Law Section, Member

- Idaho Commercial Law & Bankruptcy Section, Member

- Idaho Taxation, Probate and Trust Law Section, Member


- All State Courts in Idaho

- United States District Court, District of Idaho

- Arizona State and Federal (Pending)


- Idaho State University, B.A., Major in English, Minor in Political Science

- University of Idaho College of Law, J.D. (Dean’s List)
  o Winner of the Raymond C. McNichols Moot Court Competition
  o National Moot Court Team – Duberstein Bankruptcy Moot Court Competition


Contact us today for experience you can rely on.