TROPHY CASE

San Diego Probate Court Successes

1.     The Case of the Bad Trustee. Trial Verdict San Diego Superior Court Probate Division         - Removal Trustee who breached his fiduciary duty to sister trust beneficiaries. Surcharge against Trustee for $222,000. $161,256.00 recovery for client plus $105,293 attorney fees awarded to client.

3.      Sons of Anarchy.  San Diego Superior Court Probate Division - Bitter brotherly love dispute over father's personal property, Harley Davidson and division of inheiritance from the sale of the father's home. Negotiated $110,000.00 distribution for client after all day mediation. Two of the brothers walked out the the mediation friends.

2.      Trial to Appoint Neutral, Fair Trustee. Trial Verdict San Diego Superior Court  Probate Division - Trial to appoint a neutral and fair professional trustee rather than interested beneficiary of the trust. Chula Vista California vacant land                          appraised by beneficiary at $1,600,000. Client's settlement offer$400,000. Neutral trustee sold the property for $3,100,000. $750,000 recovery for client.

TAX CASE SUCCESSES

The IRS tax results below are just a few of our successes in representing clients with IRS and California Franchise Tax Board "FTB" tax problems.

1.   $700,000 IRS ASSESSMENT REVERSED. $489,000 IRS tax liability reversed and client found to be due a refund. $110,000 Failure to File Penalty abated. $46,000 Failure to Pay Tax Penalty abated. March, 2009.

2.   $129,997 - IRS INNOCENT SPOUSE RELIEF. Divorced innocent spouse of San Diego accountant. Non innocent spouse husband convicted in San Diego Superior Court of embezzlement from his employer due to gambling addiction. IRS innocent spouse relief granted to unwitting, innocent spouse taxpayer for abatement of $129,997 1040 income tax, IRS Failure to Pay Tax penalties and IRS interest on the tax penalties. December, 2007.

3.   $200,000 - INNOCENT SPOUSE INCOME SHIFT: Over $200,000 of California Lottery gambling income attributed to wife after divorce shifted to husband. Tax, penalty and interest savings on the penalty of over $100,000.

4.   $129,000 - DISCHARGE OF INDEBTEDNESS INCOME REMOVED: Client not liable for tax on $129,000 IRS tax deficiency upon default on mortgage. Internal Revenue Code section 108 applied to exclude the deficiency as indebtedness income to client.
5.   $75,000 - IRS FAILURE TO FILE RETURN PENALTY ABATED - FAILURE TO TIMELY FILE IRS 1040 TAX RETURN ON APRIL 15: Stock options exercised and IRS 1040 tax return not filed. $75,000 IRS Failure to File Penalty and interest on the penalty completely abated for client.

6.   CALIFORNIA USE TAX EXEMPTION APPLIED TO DEFER $38,000 California Use Tax on the import of expensive vehicle.
IRS PENALTY ABATED - FAILURE TO TIMELY FILE TAX RETURN ON APRIL 15: $16,300 IRS late filing penalty and interest on the penalty completely abated for client.

7.   FAILURE TO TIMELY FILE TAX RETURN ON APRIL 15: $4,573 IRS late filing penalty and interest completely abated for client.
ACCURACY RELATED PENALTY: $9,253.00 IRS accuracy related penalty and interest completely abated for client.
CALIFORNIA FRANCHISE TAX BOARD (FTB) INNOCENT SPOUSE RELIEF: $16,834 California Income Tax, interest and penalties abated for California innocent spouse. October, 2008.

8.   MEDICARE AUDIT REVERSED: Reversed $110,000 of $120,000 Medicare deficiency assessed against psychiatrist physician.

9.   UNITED STATES TAX COURT - IRS AUDIT OF PROMINENT PHYSICIAN: $495,537 Proposed IRS Tax Increase on audit reversed. $60,872 Fairlure to File penaalty abated. $40, 581 Fairlure to Pay Penalty abated. $5,520 Estimated Tax Penalty abated.  Physician client received $2,202.77 refund.

LITIGATION & TRIAL SUCCESSES

1.   $190,000+ settlement: Civil murder case. California Probate Code Section 250 & 252. Representation of daughter of decedent. New wife of decedent accused, but at the time of litigation not yet arrested and charged, of strangling and murdering her husband for financial gain including life insurance benefits. We turned our discovery, documents and information over to the authorities. Subsequent to the conclusion of our case the defendant was charged, prosecuted and found guilty of murder and sentenced to life in prison without the possibility of parole. Riverside, California.

2.   Aircraft Accident of December 20, 1995 near Cali Columbia - American Airlines Flight #965.
Jurisdiction: Florida-Southern District
Client: American Airlines
Nature of Case: Airline accident with issues concerning the flight control computer, the data base contained within and the many processes involved in creating the data base. Several companies and many computer systems were involved.
Nature of Engagement: Analyze legal theories available to American Airlines against supplier of database and flight management system. Legal research, drafting to assist with recommendations for pleading options to be included in Cross-Claim filed by American Airlines. Assist in the review and analysis of data to be used at trial.
Represented by: Sullivan, Johnson & Manfredi-Los Angeles, CA
Status: Jury verdict finding data base supplier and flight computer manufacturer partially responsible for the crash-June 2000.

3.   Real Estate - Breach of "Reservation" contract to purchase oceanfront condominium.
Jurisdiction: San Diego Superior Court
Client: Confidential
Nature of Case: Developer offered a "reservation" rather than a firm contract to purchase an oceanfront condominium for $825,000.00 during planning phase of development. When property values increased after construction the developer insisted that the contract was merely a "reservation," not a binding contract.
Nature of Engagement: Trial lawyer.
Status: The court denied the developer's motion to remove a lis pendens (lien) on the property by the buyer and the developer was held to his agreement to sell the property to the buyer for the original $825,000 contract price. 

4.   Cellular Anti-Trust Litigation.
Jurisdiction: Confidential
Client: Confidential v. Confidential
Nature of Case: Plaintiff alleged that providers of cellular telephone service conspired to fix the price of cellular telephone service and to engage in unfair bundling practices where a customer was required to purchase certain cellular service if they wished to purchase a particular cellular telephone.
Nature of Engagement: Trial lawyer and responsible for technical capacity issues.
Status: The case settled in 1996.
$ Confidential Settlement.

Jurisdiction: San Diego Superior Court
Client: Confidential v. Confidential.
Nature of Case: Representation of elderly couple who were told they would be "ministers" and reside at a world class "church" in San Diego if they would sign over their home in Colorado and their life savings to the "church." The clients ended up broke and living in a small, hot apartment in the Hillcrest area of San Diego.
Nature of Engagement: Trial lawyer.
Status: Confidential settlement. However, they moved out of their hot apartment.

6.   $193,000 Jury Verdict: FRAUD AND BREACH OF CONTRACT
Jurisdiction: San Diego Superior Court
Client: Confidential v. confidential.
Nature of Case: Caterer and live-in significant other promised to pay $130,000 in exchange for client signing over title to condominium property.
Nature of Engagement: Trial lawyer.
Status: Jury verdict in client's favor for $130,000 plus $60,000 punitive damages.

7.   $134,000 Jury Verdict: Personal Injury
Jurisdiction: San Diego Superior Court
Client: Tracy Simmons v. Allen, Wolfsont
Nature of Case: The client was an exceptional softball player and earned a full scholarship to Florida State University where she intended to become a woman's softball coach. Just prior to starting college she was struck by two separate automobiles in two separate accidents only weeks apart. The client sustained "soft tissue" injuries and a keloid scar on her left knee.
Nature of Engagement: Trial lawyer.
Status: Jury verdict for $134,000.

8.   $66,000 Settlement: TRUST ADMINISTRATION LITIGATION Jurisdiction: Confidential
Client: Confidential v. Confidential
Nature of Case: Trust litigation concerning two separate trusts created by clients' parents and dispute between sibling beneficiaries as to what assets were funded into each trust.
Nature of Engagement:Trial lawyer
Status: Settled.

9.   $230,000 jury verdict. MEDICAL MALPRACTICE
Jurisdiction: San Diego Superior Court - El Cajon (Co-counsel)
Client: Confidential v. Confidential
Nature of Case: The client alleged that defendant podiatrist rushed to surgically remove a sesmoid bone in her foot without exploring typical conservative care.
Opposing counsel: Paul Pfingst, Higgs, Fletcher & Mack