UCLA - USC rivalry goes judicial

This recent California Court of Appeal case is interesting. This is how Findlaw describes the holding:

Order of Probate Court allocating to UCLA a portion of the liability for income tax, and interest on unpaid income tax, paid by the Estate of the deceased on after-discovered assets is reversed as claimant should not be liable for any portion of the income tax liability because as an educational institution, UCLA is a charitable organization exempt from income taxation on its share of the assets, and that in its tax returns, the estate claimed and received a partial exemption based on UCLA's charitable status.

Now, I suspected something was afoot, given that it is quite obvious that donations to UCLA are tax-deductable and that UCLA is a non-tax paying entity. I reasonably speculated that the trial judge, John H. Reid, was a USC alumnus. Indeed he is, receiving his B.S. degree from USC.

But wait, there's more. The author of the appellate decision, Norman L. Epstein, is a double UCLA alumnus, receiving both his BA and law degree from my alma mater. I am certain, however, that both judges rested their decisions on their unbiased, reasoned interpretation of the facts and law. It's nice to see the side of good and righteousness prevail, however.