Allen Matkins Leck Gamble Mallory & Natsis LLP

555 South Figueroa Street, 9th Floor
Los Angeles, CA 90071, United States

  • 213-622-5555

As Samuel Goldwyn Reportedly Said: “Include Me Out”

A lawyer aims at precision that can never be achieved because of the bluntness of his tool – language. Consider the word “including”. Is it a term of enlargement or limitation? It is a term of enlargment when the intent is to…more
| Commercial Law & Contracts, Taxation

Delaware Likes Garner/California Not So Much

In 1970, Richard Nixon was president, the 26th Amendment was still not part of the Constitution, and the Fifth Circuit Court of Appeals issued its opinion in Garner v. Wolfinbarger, 430 F.2d 1093 (5th Cir. 1970). In that case,…more
| Civil Procedure, Commercial Law & Contracts, Securities Law

I Find More Confusion On Tallying Votes

I recently came across the following vote tally in Item 5.07 of Form 8-K: - 73,197,209 votes for (28.9% of the voted shares) - 177,776,280 votes against (70.2% of the voted shares)... …more
| Commercial Law & Contracts, Securities Law

The Franchise Tax Board’s Doing Business Legal Ruling – Ex Nihilo, Aliquid Fit

Today’s post will try to put the Franchise Tax Board’s recent Legal Ruling 2014-01 in perspective by imagining the following inquisition by the Franchise Tax Board..…more
| Business Organizations, Commercial Law & Contracts, Finance & Banking, Taxation

SB 1272 (NKA Proposition 49) – The Secretary of State

Last week, I wrote that Governor Brown had allowed SB 1272 to become law without his signature. To say that SB 1272 became law is an hyperbole because, as Governor Brown observed, the bill “has no legal effect whatsoever”. The…more
| Constitutional Law, Elections & Politics

FTB Issues Legal Ruling Addressing Filing And Franchise Tax Obligations of LLCs And Their Members

I’ve written several posts on discussing the meaning and ramifications of “doing business” for California tax purposes. See, e.g., Why Your LLC May Be Doing More Than You Think In California Even When It’s Doing Nothing, 60…more
| Business Organizations, Commercial Law & Contracts, Taxation

Allen Matkins/UCLA Anderson Forecast Summer/Fall 2014: Tech Sector Continues to Drive Bay Area Commercial Real Estate [Video]

An influx of tech workers, new companies, and flourishing companies in San Francisco and Silicon Valley is pushing commercial real estate demands up and spilling over to other Bay Area markets. Look up, you'll see a lot of…more
| Real Estate - Commercial

Allen Matkins/UCLA Anderson Forecast Summer/Fall 2014: San Diego Joins Southern California Real Estate Recovery [Video]

Like Orange Country, San Diego suffered during the economic downturn. But according to the most recent Allen Matkins/UCLA Anderson Forecast Survey, that's all changing. Employment growth forcing new demand for office…more
| Real Estate - Commercial

Allen Matkins/UCLA Anderson Forecast Survey Predicts Real Estate Market [Video]

The Allen Matkins/UCLA Anderson Commercial Real Estate Forecast Survey is a survey of California real estate developers and their sentiment towards development over the next three years. Study surveys commercial real…more
| Real Estate - Commercial

Allen Matkins/UCLA Anderson Forecast Summer/Fall 2014: Expectations Surge in Los Angeles Commercial Real Estate Market [Video]

After lagging behind for a few years, it appears Los Angeles commercial real estate is catching up to the Bay Area. Specifically in downtown LA and the Inland Empire. California's developers are seeing strong growth across all…more
| Real Estate - Commercial

Allen Matkins/UCLA Anderson Forecast Summer/Fall 2014: California’s Tech Boom Drives New Demand for Office Space [Video]

Led by the tech boom in San Francisco and Silicon Valley, demand for office space all over California is increasing dramatically, but with changing requirements, such as square footage and more creative space. We spoke to some…more
| Real Estate - Commercial

Allen Matkins/UCLA Anderson Forecast Summer/Fall 2014: Coastal Boom Leads California’s Real Estate Recovery [Video]

The Allen Matkins/UCLA Anderson Commercial Real Estate Forecast Survey for Summer/Fall 2014 shows that optimism continues: Entire state of California is growing dramatically, but specifically on the coast. …more
| Real Estate - Commercial

Allen Matkins/UCLA Anderson Forecast Summer/Fall 2014: Orange County Commercial Real Estate Market Begins Its Dramatic Comeback [Video]

While Orange County was devastated in the economic downturn, developers today are saying the market needs more office space. In our report, we spoke to experts about what Orange County commercial real estate was like five years…more
| Real Estate - Commercial

In This Case, Placement Agent Status Was Better Than Underwriter Status

As a general matter, California Corporations Code Section 25401 declares it unlawful to make an untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the…more
| Civil Procedure, Commercial Law & Contracts, Finance & Banking, Securities Law

Facebook/Oculus VR Acquisition Raises Pseudo-Foreign Corporation Question

Yesterday, The Guardian reported that Facebook had acquired Oculus VR using a combination of cash and stock. Facebook avoided SEC registration by availing itself of a fairness hearing before the Department of Business…more
| Commercial Law & Contracts, Mergers & Acquisitions, Securities Law
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