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


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



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


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


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


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


Cite as 2019 S.O.S. 2661