Yogurt Time v. Office of Tax Appeals CA1/2

DISCUSSION

“Among the most basic principles of appellate review are that a trial court’s decision is presumed correct, and the appellant bears the burden of presenting argument and legal authority to demonstrate error thereby overcoming the presumption.” (Osborne v. Pleasanton Automotive Co., LP (2024) 106 Cal.App.5th 361, 380-381.) To do this, “ ‘an appellant must supply the reviewing court with some cogent argument supported by legal analysis

2 and citation to the record.’ ” (United Grand Corp. v. Malibu Hillbillies, LLC (2019) 36 Cal.App.5th 142, 164.) We disregard all factual statements in the parties’ appellate briefs that are unsupported by a citation to the record (and here, Yogurt Time’s brief consistently fails to cite the record). (Madrigal v. Hyundai Motor America (2023) 90 Cal.App.5th 385, 408, fn. 14; see also East Oakland Stadium Alliance v. City of Oakland (2023) 89 Cal.App.5th 1226, 1240, fn. 5.) In addition, “[m]ere suggestions of error without supporting argument or authority other than general abstract principles do not properly present grounds for appellate review.” (Department of Alcoholic Beverage Control v. Alcoholic Beverage Control Appeals Bd. (2002) 100…