Costs: Where Party Moving To Tax Appellate Costs Demonstrated That Party Paid Some Expenses, The Burden Shifted To The Costs-Claiming Party To Provide Receipts

The Motion To Tax Costs Did Shift The Burden Back To The Costs Claimant—Not Met.

In Deen v. Kreditor, Case No. G064426 (4^th Dist., Div. 3 Mar. 25, 2026) (unpublished), a prevailing party on a prior appeal filed a costs memorandum for appellate costs totaling $1,184.65.  The losing side filed a motion to tax appellate costs, which was denied even though the loser did put forth evidence that loser paid certain of the claimed costs—so they were not incurred.  The 4/3 DCA, in a 3-0 opinion authored by Justice Delaney, reversed as a matter of law.  Given that opposing party did shift the burden to the costs-claiming party, the failure to submit receipts and additional documentation showing costs were incurred was fatal to claiming costs on appeal.  (See Alan S. v. Superior Court, 172 Cal.App.4^th 238, 260-261 (2009).)