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State Courts -
California - July 21 - July 23, 2009
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Abbott Laboratories v. Franchise Tax Bd., B204210,
COURT OF APPEAL OF CALIFORNIA, SECOND APPELLATE DISTRICT, DIVISION THREE, July 21, 2009, Filed
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Overview: Dividend deduction under Rev. & Tax. Code, ¿ 24402, for dividends that were declared on corporate income not taxed in California violated the commerce clause, U.S. Const., art. I, ¿ 8, cl. 3, and could not be extended to all dividends because a taxpayer's proposed revision of ¿ 24402, subd. (a), did not pass the volitional separability test.
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Habitat Trust for Wildlife, Inc. v. City of Rancho Cucamonga, E042229, E043925, E044797,
COURT OF APPEAL OF CALIFORNIA, FOURTH APPELLATE DISTRICT, DIVISION TWO, July 21, 2009, Filed
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Overview: Developers were entitled to rescind an agreement to transfer mitigation land to an organization that was found to be unqualified to receive it, based on failure of consideration and mistake under Civ. Code, ¿ 1689, subd. (b), impossibility, and frustration of purpose; approval was an implied condition excusing performance under Civ. Code, ¿ 1436.
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People v. Indiana Lumbermens Mutual Ins. Co., B208691,
COURT OF APPEAL OF CALIFORNIA, SECOND APPELLATE DISTRICT, DIVISION THREE, July 21, 2009, Filed
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Overview: In a case in which a defendant failed to appear and bail was forfeited, surety was not required to file a motion to vacate forfeiture within the 180-day period set forth in Pen. Code, ¿ 1305, subd. (c)(3). It was sufficient that the defendant had been surrendered to custody in the underlying case outside the county within the 180-day period.
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People v. Wagner, E047167,
COURT OF APPEAL OF CALIFORNIA, FOURTH APPELLATE DISTRICT, DIVISION TWO, July 21, 2009, Filed
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Overview: In a prosecution of defendant for assault with a semiautomatic firearm, the calendar judge did not err in denying the People's request for a continuance pursuant to Pen. Code, ¿ 1050, due to lack of available courtrooms or in dismissing the matter pursuant to Pen. Code, ¿ 1382, to avoid violating defendant's statutory speedy trial rights.
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Palmer/Sixth Street Properties, L.P. v. City of Los Angeles, B206102,
COURT OF APPEAL OF CALIFORNIA, SECOND APPELLATE DISTRICT, DIVISION FOUR, July 22, 2009, Filed
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Overview: Local affordable housing requirement providing for a specified number of units with regulated rent levels for at least 30 years was preempted under Cal. Const., art. XI, ¿ 7, because it conflicted with Civ. Code, ¿ 1954.53, subd. (a), which permitted residential landlords, except in specified situations, to establish initial rental rates for units.
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