Judge: Theodore R. Howard, Case: 20-1172126, Date: 2023-07-27 Tentative Ruling

The Motion to Tax Costs, filed by Plaintiff Orange Circle Studio Corp. (“Plaintiff”), as to the $5,344 sum claim in Item 16 of the Memo of Costs (“MOC”) filed by Defendant Keenan Longcor, is GRANTED.

If items in an MOC are properly objected to, they are put in issue and the burden of proof is on the party claiming them as costs. (Ladas v. California State Auto. Ass'n (1993) 19 Cal.App.4th 761, 774.)   Here, as the Motion properly objected to the sum claimed in Item 16 of Mr. Longcor’s MOC (filed as ROAs 242 and 246), the burden shifts to Mr. Longcor to show that those costs are recoverable. 

Mr. Longcor has not met that burden. He concedes in his Opposition that these costs are not recoverable under C.C.P. § 1033.5(a). He instead argues that the Court should award those costs in its discretion under C.C.P. § 1033.5(c)(4) but has failed to show that such a determination is warranted here. The Motion to Tax Costs, which is directed solely to Item 16 in the MOC, is therefore GRANTED.

Plaintiff is to give notice of this ruling.