T.R. & B Property v. Lincoln Best Hotel CA2/4

Filed 9/18/14 T.R. & B Property v. Lincoln Best Hotel CA2/4 NOT TO BE PUBLISHED IN THE OFFICIAL REPORTS California Rules of Court, rule 8.1115(a), prohibits courts and parties from citing or relying on opinions not certified for publication or ordered published, except as specified by rule 8.1115(b). This opinion has not been certified for publication or ordered published for purposes of rule 8.1115.

IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA

SECOND APPELLATE DISTRICT

DIVISION FOUR

T.R. & B PROPERTY, LLC, B249168

Plaintiff and Respondent, (Los Angeles County Super. Ct. No. GC050743) v.

LINCOLN BEST HOTEL, INC.,

Defendant and Appellant.

APPEAL from orders of the Superior Court of Los Angeles Country, C. Edward Simpson and Donna Fields Goldstein, Judges. Affirmed. Fink & Steinberg, S. Keven Steinberg and Olaf J. Muller, for Defendant and Appellant. Law Offices of Kenneth I. Gross & Assoc., Kenneth I. Gross and Thomas D. Shambaugh, for Plaintiff and Respondent.

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Appellant Lincoln Best Hotel, Inc. appeals from an order denying its special motion to strike respondent T.R. & B Property, LLC’s complaint pursuant to Code of 1 2 Civil Procedure section 425.16, the anti-SLAPP statute, and the trial court’s order awarding $5,122.30 in attorney fees to respondent pursuant to section 425.16, subdivision (c)(1). We affirm both orders. FACTUAL AND PROCEDURAL SUMMARY In 2005, respondent sold the Lincoln Plaza Hotel to appellant. To finance the purchase of the property, respondent loaned $1,500,000 to appellant, payable over five years. As part of this agreement, $250,000 was held in escrow to satisfy any potential tax liability held by respondent that may have resulted in a lien against the property. On February 12, 2007, the Internal Revenue Service (IRS) mailed a “Statement of Adjustment” to Lincoln Plaza Hotel, Inc., an entity created to manage and operate the 3 Lincoln Plaza Hotel while it presumably was under respondent’s ownership. It notified Lincoln Plaza Hotel, Inc. that $93,663.78 was owed in taxes and penalties for the 2004 tax period. This letter, however, was mailed to appellant’s address. On March 25, 2010, the IRS mailed a “Notice of Deficiency” addressed to Lincoln Plaza Hotel, Inc. but again delivered to appellant’s address, alleging $90,395 owed in taxes and penalties for the 2005 tax period. After another IRS letter was sent to appellant’s address regarding taxes owed by Lincoln Plaza Hotel, Inc., appellant began conducting its own inquiries into the matter. During this time, appellant allegedly communicated with the IRS regarding the tax obligations to determine whether a lien could be placed against the Lincoln Plaza Hotel.