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  Friday, June 7, 2019  
The following caselaw summaries are provided as a courtesy to Los Angeles County Bar Association members by the Metropolitan News-Enterprise www.metnews.com. Summaries from the past 90 days are archived and searchable on the LACBA Web site at www.lacba.org/news-and-publications/daily-ebriefs.
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
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The commissioner of Internal Revenue did not exceed the authority delegated to him by Congress under 26 U.S.C. Sec. 482 in implementing 26 C.F.R. Sec. 1.482-7A(d)(2). The Treasury reasonably interpreted Sec. 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
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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 - filed June 6, 2019, Second District, Div. One
Cite as 2019 S.O.S. 2653
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Employment Law
Public Utilities Code Sec. 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 - filed May 8, 2019, publication ordered June 6, 2019, Third District
Cite as 2019 S.O.S. 2657
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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
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LACBA Celebrates Over 140 Years of Service to the Los Angeles Legal Community and Recognizes Past and Present Bar Leaders in Honor of LGBTQ Pride Month

Tim is licensed to practice law in California, Massachusetts and Virginia. Pending in New York.

Tim received his B.A. in History from Harvard University, cum laude in 2004, and his J.D. from Northeastern University in 2011. Since law school, Tim's practice has focused on civil matters including: trusts and estates, commercial litigation, contract disputes, real estate, defamation, and personal injury. Tim is a member of the Million Dollar Advocates Forum, reserved for those who achieve seven figure verdicts or settlements for clients.

Tim is a founding board member of the Virginia Equality Bar Association, Virginia's Association of LGBT attorneys. He is a member of the Los Angeles County Bar Association, the Los Angeles LGBT Chamber of Commerce and the LGBT Bar LA.

Prior to law school, Tim worked as a litigation paralegal for a large law firm in Boston and Palo Alto, Wilmer, Cutler, Pickering, Hale and Dorr, LLP, doing patent litigation. Tim’s legal experience also includes clerkships for Hon. Marianne B. Bowler, U.S. M.J. (D. Mass.), the Massachusetts Attorney General's Civil Rights Division, Alere Inc. (a publicly traded pharmaceutical company), and Lurie, Lent, & Friedman (a litigation firm in Boston, MA).

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