Garcia V. Garcia

A key issue in the eventual litigation between Annie and Sheilah (this case) was whether or not the 1967 contract was a sham.  The trial court did not ultimately decide this issue.*fn3 However, in its findings of fact it determined that the contract had been executed in furtherance of a tax avoidance scheme, conceived by Julian, under which the proceeds received by Annie and her late husband, Toby, from the condemnation of some nearby property would be reinvested through the purchase from Julian and Sheilah of the three lots now known as the Cantina property.