Motion to Tax Costs
34-2021-00309961-PR-LA-FRC: In the matter of Alan K Buchecker 06/03/2026 Hearing on Motion - Other Motion to Tax Costs in Department 126
Tentative Ruling
NOTICE OF MOTION AND MOTION TO TAX COSTS
Filed: 5/1/2026
Re: In the Matter of Alan K. Buechecker
Moving Party: Mylien Nguyen Buchecker Self-Represented
Responding Party: Beverly Palmeri Attorney: Alexander Nguyen, (408) 382-1913
NOTICE: Pursuant to Local Rule 1.06 (A), the court will make a tentative ruling on the merits of this matter by 2:00 p.m., the court day before the hearing. The complete text of the tentative ruling may be downloaded off the courts website. If the party does not have online access, they may call the dedicated phone number for the Probate Department at (916) 875-2526 between the hours of 2:00 p.m. and 4:00 p.m. on the court day before the hearing and receive the tentative ruling. If you do not call the court and the opposing party by 4:00 p.m. the court day before the hearing, no hearing will be held.
Unless ordered to appear in person by the Court, parties may appear remotely either telephonically or by video conference via the Zoom video/audio conference platform with notice to the Court and all other parties in accordance with Code of Civil Procedure § 367.75. Although remote participation is not required, the Court will presume all parties are appearing remotely for non-evidentiary civil hearings. The Department 126 Zoom Link is https://saccourt-cagov.zoomgov.com/my/sscdept126 and the Zoom Meeting ID is 160 5926 9604. To appear on Zoom telephonically, call (833) 568-8864 and enter the Zoom Meeting ID referenced above. NO COURTCALL APPEARANCES WILL BE ACCEPTED.
Parties requesting services of a court reporter will need to arrange for private court reporter services at their own expense, pursuant to Government Code § 68086 and California Rules of Court, Rule 2.956. Requirements for requesting a court reporter are listed in the Policy for Official Reporter Pro Tempore available on the Sacramento Superior Court website at https://www.saccourt.ca.gov/court-reporters/docs/crtrp-6a.pdf. Parties may contact Court- Approved Official Reporters Pro Tempore by utilizing the list of Court Approved Official Reporters Pro Tempore available at https://www.saccourt.ca.gov/court-reporters/docs/crtrp- 13.pdf.
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34-2021-00309961-PR-LA-FRC: In the matter of Alan K Buchecker 06/03/2026 Hearing on Motion - Other Motion to Tax Costs in Department 126
A Stipulation and Appointment of Official Reporter Pro Tempore (CV/E-206) is required to be signed by each party, the private court reporter, and the Judge prior to the hearing, if not using a reporter from the Courts Approved Official Reporter Pro Tempore list.
Once the form is signed it must be filed with the clerk. If a litigant has been granted a fee waiver and requests a court reporter, the party must submit a Request for Court Reporter by a Party with a Fee Waiver (CV/E-211) and it must be filed with the clerk at least 10 days prior to the hearing or at the time the proceeding is scheduled if less than 10 days away. Once approved, the clerk will forward the form to the Court Reporters Office and an official reporter will be provided.
TENTATIVE RULING Respondent Myelin Bucheckers (Respondent) motion to tax costs is GRANTED in part as follows.
The notice of motion does not provide notice of the Courts tentative ruling system, as required by Local Rule 4.02.01(D) and 1.06(D). Respondent is directed to contact counsel for opposing party forthwith and advise counsel of Local Rule 1.06 and the Courts tentative ruling procedure. If Respondent is unable to contact counsel for opposing party prior to the hearing, Respondent shall be available at the hearing, in person or by telephone, in the event opposing party appears without following the procedures set forth in Local Rule 1.06(B).
The Courts records indicate that a Notice of Entry of Judgment was filed on April 28, 2026. Petitioner Beverly Palmeris (Petitioner) memorandum of costs was filed and electronically served on Respondent on May 1, 2026. Respondent filed her motion to tax on May 1, 2026.
Except as otherwise expressly provided by statute, a prevailing party is entitled as a matter of right to recover costs in any action or proceeding. (Code Civ. Proc., § 1032, subd. (b).) For purposes of recovering prejudment costs under Code of Civil Procedure, section 1034, a defendant where neither plaintiff nor defendant obtains any relief, and a defendant as against those plaintiffs who do not recover any relief against that defendant are each considered a prevailing party. (Code Civ. Proc., § 1032(a)(4).) Recoverable costs are enumerated in Code of Civil Procedure, 1033.5.
Code of Civil Procedure section 1033.5, subdivision (a), identifies cost items that are allowable under section 1032. Code of Civil Procedure section 1033.5, subdivision (b), identifies items that are not allowable. Section 1033.5, subdivision (c)(4), provides [i]tems not mentioned in this section and items assessed upon application may be allowed or denied in the courts discretion. (Code Civ. Proc., § 1033.5, subd. (c)(4).) Costs are recoverable only if they were reasonably necessary to the conduct of the litigation rather than merely convenient or beneficial to its preparation and reasonable in amount. (Code Civ. Proc., § 1033.5, subd. (c)(2) & (3).)
SUPERIOR COURT OF CALIFORNIA COUNTY OF SACRAMENTO
34-2021-00309961-PR-LA-FRC: In the matter of Alan K Buchecker 06/03/2026 Hearing on Motion - Other Motion to Tax Costs in Department 126
On a motion to tax costs, the burden of proof shifts between the parties. If the items appearing in a cost bill appear to be proper charges, the burden is on the party seeking to tax costs to show they were not reasonable or necessary. (Ladas v. California State Auto. Ass'n (1993) 19 Cal.App.4th 761, 774.) If the items appear to be proper charges, the verified memorandum is prima facie evidence that the costs, expenses and services therein listed were necessarily incurred and the burden of showing that an item is not properly chargeable or is unreasonable is upon the objecting party. (Nelson v.
Anderson (1999) 72 Cal.App.4th 111, 131.) On the other hand, if the items seem improper or unreasonable or their necessity is doubtful and they are properly objected to, the burden of proof is on the party claiming them as costs. (Nelson, supra, 72 Cal.App.4th at p. 131.) Whether a cost item was reasonably necessary to the litigation presents a question of fact for the trial court. (Ladas, supra, 19 Cal.App.4th at p. 774.)
Respondent refers to unspecified costs she seeks to tax, such as duplicative and excessive filings, unsupported or unrelated charges, and certain costs. (MPA, 4:1, 9, 10.) Additionally, Respondent offers no legal authority in support of her motion. Respondent, as the party seeking to tax costs, has failed to clearly identify the fees at issue in Items 1, 3, and 15, relating to filing and motion fees, service of process, and other costs, or demonstrate how the costs are not reasonable or necessary. (Ladas, supra, 19 Cal.App.4th at p. 774.) The Court in its discretion denies the motion to tax as to Items 1, 3, and 15.
Item 13: Models, Enlargements, and Photocopies of Exhibits Photocopies of exhibits are recoverable costs pursuant to Code of Civil Procedure, section 1033.5(a)(13). Petitioner incurred $466.50 for exhibit photocopies. Respondent challenges the costs incurred related to paper, binders, and printing materials. (Memorandum of Points and Authorities [MPA], 3:2-6.). Respondent argues Petitioner should not recover costs incurred totaling $62.30 for exhibit binders, Post-it labels, and an exhibit markup Sharpie pen. Allowable costs shall be reasonably necessary to the conduct of the litigation rather than merely convenient or beneficial to its preparation. (Code Civ.
Proc., § 1033.5(c)(2).) Further, [i]tems not mentioned in this section...may be allowed or denied in the courts discretion. (Id., at subd. (c)(4).) Respondent has not demonstrated how the $62.30 in office supplies was reasonably necessary to the conduct of the litigation rather than merely convenient or beneficial to its preparation. (Id., at subd. (c)(2).) Thus, the court grants the motion to tax as to the $62.30 incurred for office supplies.
Item 14: Electronic Filing or Service Pursuant to Code of Civil Procedure section 1033.5, subdivision (a)(14), allowable costs include fees for the electronic filing or service of documents through an electronic filing service provider if a court requires or orders electronic filing or service of documents. (Emphasis added.) Neither party offers evidence determining whether a court requirement or order for electronic filing and service was imposed by the Court, or which documents were required or ordered to be filed or served electronically. The Court grants the motion to tax as to Item 14 on this basis. The Court determines these charges are unsubstantiated and, in its discretion, declines
SUPERIOR COURT OF CALIFORNIA COUNTY OF SACRAMENTO
34-2021-00309961-PR-LA-FRC: In the matter of Alan K Buchecker 06/03/2026 Hearing on Motion - Other Motion to Tax Costs in Department 126
to allow these charges under Section 1033.5, subdivision (c)(4).
The motion to tax is GRANTED in part. Recoverable costs are reduced to $2,774.96 ($3,481.00- $62.30-$643.74=$2,774.96).
This minute order is effective immediately. No formal order or other notice is required. (Code Civ. Proc. §1019.5; CRC, Rule 3.1312.)