California Court of Appeal

Order of Probate Court allocating to UCLA a portion of the liability for income tax, and interest on unpaid income tax, paid by the Estate of the deceased on after-discovered assets is reversed as claimant should not be liable for any portion of the income tax liability because as an educational institution, UCLA is a charitable organization exempt from income taxation on its share of the assets, and that in its tax returns, the estate claimed and received a partial exemption based on UCLA's charitable status.

Appellate Information

• Decided 07/24/2006
• Published 07/24/2006

Judges

• EPSTEIN, P.J.

Court

• California Court of Appeal

Counsel

• For Appellant:
  
• Holland & Knight;  Luce Forward, Hamilton & Scripps, John T. Rogers, Jr., Nelson J. Handy, Los Angeles, and Stacie Polashuk Nelson, for Claimant and Appellant.


• For Appellees:
  
• No appearance for Petitioner and Respondent and for Objectors and Respondents Jacob Dehgani and Farhah Moallem., Morris & Associates, James G. Morris and Phunphilas Viravan, Sherman Oaks, for Objector and Respondent Craig Schauer.