This is the property of the Daily Journal Corporation and fully protected by copyright. It is made available only to Daily Journal subscribers for personal or collaborative purposes and may not be distributed, reproduced, modified, stored or transferred without written permission. Please click "Reprint" to order presentation-ready copies to distribute to clients or use in commercial marketing materials or for permission to post on a website. and copyright (showing year of publication) at the bottom.

Oct. 16, 2014

Greines Martin Stein & Richland LLP

See more on Greines Martin Stein & Richland LLP

Los Angeles Appellate

Greines Martin Stein & Richland LLP
Tim Coates


Greines, Martin Stein & Richland LLP split off from Horvitz & Levy LLP in 1983 and it has been going top speed ever since. It currently has four cases pending before the state Supreme Court and four before the 9th U.S. Circuit Court of Appeals.


One case pits California cities against online travel companies like Expedia Inc. and Hotels.com. The firm's Cynthia Tobisman will argue to the state Supreme Court that the companies owe the city of San Diego $21 million dollars stemming from the occupancy tax they charge customers.


The online retailers say they should pay taxes only on the amount of money they pay hotels to rent the rooms. The difference is substantial because the retailers charge customers an occupancy tax but don't have to pay the tax themselves. The city lost at the trial court and court of appeal.


Roughly 400 California cities have language similar to San Diego's charging an ordinance tax on hotel rooms, said managing partner Timothy Coates. "We are talking about hundreds of millions of dollars over time."


In another case that could have a wide-ranging impact , the firm is representing the "Estate of Duke" on the question of whether courts can consider extrinsic evidence to determine the meaning of a will.


The case arose from a will left by a wealthy man who apparently wished all of his money to go to charity and none to his heirs. But because the will's language was imprecise, a court of appeal said the man's nephews were entitled to the $5 million estate.


The court of appeal said prior court decisions bound it to follow only the language of the will and nothing more. The firm's Robin Meadow will try and convince the state Supreme Court to allow courts to consider extrinsic evidence in determining the meaning of a will.


In addition to handling appeals at the state level, the firm has a substantial federal practice and appears on a regular basis before the U.S. Supreme Court.


The firm also maintains a friendly rivalry with Horvitz & Levy. Many times a client will hire Greines, Coates said, prompting the opposing side to say, "Oh, we better hire Horvitz."


Coates was quick to add that the opposite is also true.

- Emily Green

#241920

For reprint rights or to order a copy of your photo:

Email Jeremy_Ellis@dailyjournal.com for prices.
Direct dial: 213-229-5424

Send a letter to the editor:

Email: letters@dailyjournal.com