Feb 26, 2017




FRIDAY, FEBRUARY 17, 2017 at 9:30 A.M.                                                                                             COURTROOM #21 – Robert S. Boyd
(3055 Cleveland Avenue, Santa Rosa, CA)

Tentative Rulings

The following Tentative Rulings will become the ruling of the Court unless a party desires to be heard. If you desire to appear and present oral argument as to any motion, it will be necessary for you to contact the Judicial Assistant by telephone at (707) 521-6732 by 4:00 p.m. on Thursday, February 16, 2017. Any party requesting an appearance must notify all other opposing parties of their intent to appear.    



Department 21


Law & Motion Tentative Ruling


February 17, 2017. 






            Petitioner’s Motion to Enforce Judgment is granted. In the final trial briefs filed by both parties, both acknowledged the necessity for both parties to amend  the initial 2012 tax returns which were filed assuming a division of community property different from the division ordered by the court in its judgment. Respondent did initially use $104,281 of her separate property to pay her anticipated taxes but was later reimbursed this amount from the community when, as reflected in the propertizer, the final distribution of the community property was made in the judgment. Therefore, both state and federal tax refunds from the amended calendar year 2012 are community property. Each party is therefore entitled to one half of the refunds.

Respondent is therefore ordered to pay husband $18,391.50 representing one half of the federal tax return refund. The court finds respondent has the ability to pay such amount to husband-based on her receipt on April 29, 2016 of the proceeds from the liquidation of the Post-Closing shares. Petitioner is ordered to collect $4675.19 as a credit against this payment from the blocked account containing the proceeds from the sale of Galaxy Desserts in 2012, representing Respondent’s one half interest in the balance of that account. The remaining debt is to be paid by Respondent to Petitioner within 30 days of this order.

Respondent is additionally ordered to pay Petitioner $6001.50 as his share of the refund from her amended state tax return within 10 days from the receipt of that sum by Respondent.

As the calculation of the sums owed by Respondent to Petitioner only required the application of the amounts of the tax return to a formula determined by the judgment, it is a money judgment which is not stayed by the filing of the appeal. Moreover, Family Code section 2556 gives this court continuing jurisdiction to divide assets that have not been previously divided.  Petitioner’s entitlement to one half of these tax returns was determined by the judgment but the dollar amounts of the tax returns were not known.

            Petitioner’s request for an offset of $10,000 is denied.

            Net amount to Husband from Wife:  $19,717.81.


In response to Respondent’s Evidentiary Objections to  the Declaration of Lawrence a Moskowitz filed on November 4, 2016, the court rules as follows:

Objection 1.   Overruled. This statement is argument.

Objection 2.   Sustained. However, the statements of Mr. Moskowitz are not relevant to the resolution of these issues.

Family Code section 271 sanctions.

Both parties herein have requested an imposition of Family Code section 271 sanctions against the other party. The court finds Respondent’s request without merit. As to Petitioner’s request, the court finds that the requirement of Petitioner to file a motion to enforce this portion of the judgment imposes an unnecessary burden on Petitioner and awards Petitioner $1000 in sanctions against Respondent, to be paid within 30 days of this order.


SFL64473 SEDILLO DISSOLUTION, Updated 2/16/2017 at 2:37pm

Pursuant to the Stipulation filed 7/9/2015 Wife waived her interest in Husband’s CSAA Insurance Exchange Cash Balance Retirement Plan, also known as the “AAA pension”, as part of the consideration for the agreement evidenced by the Stipulation.

Understanding that the proposed order attachment to Husband’s Motion at Exhibit “E” properly provides the required notice to CSAA of Wife’s waiver the court will sign the proposed exhibit.

Pursuant to paragraph 33 of the Judgment filed 11/18/14, Respondent is awarded $500 in attorney’s fees, to be paid within 30 days of this order.



This unopposed Motion is Granted.

             Mr. Buchanan is ordered to prepare an order confirming this tentative ruling. 

© 2017 Superior Court of Sonoma County