eBriefs June 10, 2019

MONDAY, JUNE 10, 2019

 

Ninth U.S. Circuit Court of Appeals

Criminal Law and Procedure

A guilty plea made in exchange for leniency to a third party is involuntarily made if the government lacked probable cause to prosecute the third party at the time of the guilty plea.

United States v. Yong; filed June 7, 2019

http://sos.metnews.com/sos.cgi?0619//17-16017

Cite as 2019 S.O.S. 17-16017

 

Taxation

The commissioner of Internal Revenue did not exceed the authority delegated to him by Congress under 26 U.S.C. §482 in implementing 26 C.F.R. §1.482-7A(d)(2); the Treasury reasonably interpreted §482 as an authorization to require internal allocation methods in the qualified cost-sharing arrangement context.

Altera Corporation v. Commissioner of Internal Revenue; filed June 7, 2019

http://sos.metnews.com/sos.cgi?0619//16-70496

Cite as 2019 S.O.S. 16-70496

 

California Court of Appeal

Civil Procedure

Disputed funds on deposit with the superior court do not satisfy a judgment for purposes of a post-judgment motion for costs.

Wertheim, LLC v. Currency Corporation; Second District, Div. One; filed June 6, 2019

http://sos.metnews.com/sos.cgi?0619//B277633

Cite as 2019 S.O.S. 2653

 

Employment Law

Public Utilities Code §50150 does not authorize an election by all of a transit district’s employees to fill the vacancy of a union representative on the district’s retirement board.

Amalgamated Transit Union Local 276 v. San Joaquin Regional Transit District; Third District; filed May 8, 2019, publication ordered June 6, 2019

http://sos.metnews.com/sos.cgi?0619//C086260

Cite as 2019 S.O.S. 2657

 

Superior Court Appellate Division

Criminal Law and Procedure

The victim of an infraction is entitled to restitution for the loss suffered as a consequence of a criminal act.

People v. Smalling; Superior Court of California, County of Los Angeles; filed May 30, 2019

http://sos.metnews.com/sos.cgi?0619//JAD19-04

Cite as 2019 S.O.S. 2661