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Orange, petitioner pleaded five causes of action. Four of the
causes of action (breach of contract, fraud, conversion, and
specific performance) were related to an oral agreement between
petitioner and Ms. Wold. The fifth cause of action was brought
for defamation, which allegedly resulted in damage to an intimate
personal relationship between petitioner and another individual.
It is obvious from the allegations in the complaint and
cross-complaint, the legal issues involved, the nature and
objectives of the litigation, the background of the litigation
and all facts pertaining to the controversy, that the origin of
the lawsuit was of a personal nature and not proximately related
to petitioner’s trade or business. Therefore, we sustain
respondent’s determination on this issue.
We have considered all of the other arguments made by the
parties, and, to the extent that we have not specifically
addressed them, we conclude they are without merit.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011