Legal Headlines

Case Summaries

Asset Forfeiture

[08/14] Santiago-Lugo v. US
In a claim by plaintiff for return of seized but not forfeited property as barred by the statute of limitations, government's motion for summary affirmance is granted where: 1) the six-year limitations period under 28 U.S.C. section 2401(a) applies to Rule 41(g) claims; and 2) in circumstances where there has been a related criminal proceeding but no civil forfeiture proceeding, the cause of action accrues at the end of the criminal proceeding.

[08/06] US v. $125,938.62
In a civil forfeiture action under the Civil Asset Forfeiture Reform Act of 2000 (CAFRA), court's order of forfeiture is affirmed in part and reversed in part where: 1) the government met its burden of proving that two of the certificates of deposit were subject to forfeiture because they were derived from funds stolen from the Nicaraguan treasury; but 2) with respect to five other certificates, the government failed to meet its burden to present evidence of a connection between those funds and funds stolen from the Nicaraguan treasury.

[07/31] US v. $291, 828.00 in US Currency
In an in rem civil forfeiture proceeding brought pursuant to 21 U.S.C. section 881(a)(7) against money, jewelry and electronic equipment seized from claimant's home, rulings in favor of government and an order of forfeiture are affirmed where: 1) exigent circumstances existed; and 2) evidence obtained after the search warrant was admissible.

More...

Probate Trusts

[08/13] Estate of Thottam
In a mediation matter relating to distribution of assets to the three children of the deceased, judgment is reversed where: 1) there is nothing in Evidence Code section 1123(c) requiring that an express agreement in writing permitting disclosure be contained in a settlement agreement; 2) the court erred in reading a timing requirement into section 1123(c); 3) the mediation and facilitation confidentiality agreement satisfied the exception to mediation confidentiality under section 1123(c); and 4) there was sufficient evidence before the court to establish the preliminary fact that a chart created at the mediation was a settlement agreement for purposes of section 1123(c).

[08/01] Estate of Molino
In probate proceedings involving appellant's claims that he had valid assignments entitling him to a percentage of respondents' inheritance, summary judgment against appellant is affirmed where: 1) the 1997 agreements were not enforceable as they were void as against public policy; and 2) appellant could not rely on ratification or laches to enforce the agreements.

[07/16] Perrin v. Lee
In a probate proceeding, denial of plaintiffs' section 21320 safe harbor petition for a determination that their proposed petition to invalidate two trust amendments would not be a contest within the meaning of a no contest clause in a trust is reversed where: 1) the trust did not explicitly state that a contest to an amendment would violate the no contest clause; and 2) the no contest clause was not incorporated by reference into the amendments.

More...

Tax Law

[08/19] US v. Farr
A conviction for tax fraud is reversed where during trial the government constructively amended the indictment against her, trying her not just for the crime described in the indictment (failure to pay quarterly employment taxes for a medical clinic) but also for a separate and additional offense (failure to pay a trust fund recovery penalty assessed against her personally). The circuit court does, however, reject a claim that there was insufficient evidence in the record to sustain her conviction, and that consequently she could not be subjected to retrial under a lawful indictment.

[08/19] US v. City of New York
In a qui tam False Claims Act action challenging a local law requiring non-resident city employee-plaintiffs to pay a fee equivalent to the municipal income taxes paid by resident city-employees, motion to dismiss plaintiffs' appeal is granted where: 1) since the government has declined to intervene in a False Claims action, it is not a party to the action within the meaning of Fed. R. App. P. 4(a)(1); and therefore, 2) a notice of appeal had to be filed within 30 days.

[08/15] County of Humboldt v. McKee
In an action by county to assess property taxes on defendants for parcels transferred to third party purchasers, decision in favor of defendants is reversed where: 1) subsequent to the adoption of the 1978 Guidelines, which set forth revised regulations governing agricultural preserves, the parties voluntarily renewed their contract numerous times; 2) the new contract created with each renewal incorporated the 1978 Guidelines; and 3) thus, the 1978 Guidelines can be applied constitutionally to a Williamson Act contract executed in 1977.

More...