§484

We need not decide this issue, however, because petitioners defaulted on their loan and have failed either to show that the foreclosure action was illegal pursuant to the deed of trust securing that loan or to substantiate the alleged theft loss.

nce of evidence that a theft actually occurred. Jones v. Commissioner, 24 T.C. 525, 527 (1955). - 7 - [*7] The alleged theft occurred in California. Certain requirements must be met under California law for a theft to have occurred. Cal. Penal Code sec. 484(a) (West 2021) provides: Every person who shall feloniously steal, take, carry, lead, or drive away the personal property of another, or who shall fraudulently appropriate property which has been entrusted to him or her, or who shall knowingl

ance of evidence that a theft actually occurred. Jones v. Commissioner, 24 T.C. 525, 527 (1955). Petitioners’ alleged theft occurred in California. Certain requirements must be met under California law for a theft to have occurred. Cal. Penal Code sec. 484(a) (West Supp. 2004) provides: Every person who shall feloniously steal, take, carry, lead, or drive away the personal property of another, or who shall fraudulently appropriate property which has been entrusted to him or her, or who shall kno

Under California Penal Code section 484, any person who shall "feloniously steal, take, carry, lead, or drive away the personal property ofanother, * * * or who shall knowingly and designedly, by any false or fraudulent representation or pretense, defraud any other person ofmoney * * * or real or personal property" will be held accountable for theft.

(1979). Riley alleges that Nemirofsky committed theft by false pretenses under California law. California has combined the various types ofcommon-law property crimes such as larceny and embezzlement under the single crime of "theft". Cal. Penal Code sec. 484 (West 2010). Combining several crimes under the general term "theft" has not, however, eliminated the substantive distinctions -4- [*4] between the different types. People v. Davis, 79 Cal. Rptr. 2d 295, 297-298 (1998). The species oftheft a

25A(b)(3) provides as follows: (3) Eligible student.--Forpurposes ofthis subsection, the term "eligible student" means, with respect to any academic period, a student who-- (A) meets the requirements ofsection 484(a)(1) ofthe Higher Education Act of 1965 (20 U.S.C.

Section 484 ofthe California Penal Code defines theft: (a) Every person who shall feloniously steal, take, carry, lead, or drive away the personal property ofanother, or who shall fraudulently appropriate property which has been entrusted to him or her, or who shall knowingly and designedly, by any false or fraudulent representation or pretense, de

Section 484 ofthe California Penal Code defines theft: (a) Every person who shall feloniously steal, take, carry, lead, or drive away the personal property ofanother, or who shall fraudulently appropriate property which has been entrusted to him or her, or who shall knowingly and designedly, by any false or fraudulent representation or pretense, de

ged theft took place iri California, we will apply California law. In California, all larcenous crimes have been consolidated into the single . crime oftheft, People v. Davis, 965 P.2d 1165, 1167 (Cal. 1998), defined in Cal. - 18 - [*18] Penal Code sec. 484(a) (West 2010) as follows: "Every person who shall feloniously steal, take, carry, lead, or drive away the personal property ofanother, * * * or who shall knowingly and designedly, by any false or fraudulent représentation or pretense, defrau

Section 484 of the California Penal Code (West Supp . 2010) } states the general definition of "theft" as follows : (a) Every person who shall feloniously steal, take, carry, lead, or drive away the personal property of another, or who shall fraudulently appropriate property which has been entrusted to him or her, or who shall knowingly and designe

In prior cases involving California Penal Code section 484, we established that a taxpayer who purchases corporate stock on the open market cannot support a claim of theft under California law because there is no privity between the alleged corporate defrauder and the taxpayer.

484.130 (West 1987). This provision stands in marked contrast to the provision of the Alabama Code relied on in Cotnam. Although both provisions give an attorney a lien to secure his or her compensation, the Missouri provision, unlike the Alabama provision, does not give attorneys the same right and power over suits, judgments, and decrees as

published opinion 523 F.2d 1053 (5th Cir. 1975). California provides that a person commits theft when he or she "knowingly and designedly, by any false or fraudulent representation or pretense, defraud[s] any other person of money". Cal. Penal Code sec. 484(a) (West 1988). 5 Petitioner maintains that a total of $9,100 was withheld from his wages before payments finally ceased. - 9 - To meet his burden of proof on this issue, petitioner must establish that a theft occurred; i.e., that his former

484 (West 1988). Petitioners claim that Robert advised Mrs. Leonard that by having access to and using lines of credit he would be able to make profitable investments in his capacity as a stockbroker with Prudential Bache. Petitioners contend that Robert obtained the money under false pretenses because he did not invest the money on Mrs. Leona