Q: We saw actor Will Smith get out of his seat, walk onto the stage, slap comedian Chris Rock, and then sit back down and make some choice remarks during the Academy Awards. If I got up in an auditorium and slapped a speaker over what that person said, wouldn’t I be arrested and charged?
K.L., Lennox
A: California Penal Code Section 242 defines battery as “any willful and unlawful use of force or violence upon the person of another.” This can arise even if there is no injury found. California Penal Code Section 240 addresses simple assault, which applies when someone willfully does anything that will result in applying force to another individual, such that a reasonable person would conclude the conduct will have impact on that individual.
As to the Smith-Rock matter, various questions arise: Was there justification for what Smith did? Was he acting in self defense? Did he really hit Rock?
Reports are that Rock is not going to press charges. Some times, however, it is not essential for the victim to testify in order to convict a person of assault and/or battery. Domestic violence charges, for example, may be brought even if a spouse refuses to testify; instead, there is a witness, medical records and photos of bruises. With the situation at the recent Oscars, as noted, we did see it occur. In fact, Smith has since apologized and the incident is on tape.
Bottom line: It is not my call whether Smith should be prosecuted, but a real concern is that absent prosecution, it may create the potential for others to do the same without fear of a criminal case.
Q: I read where some of the higher-end gift bags given out to those attending the recent Oscars show could be taxable. Can you explain that one to me?
D.M., Long Beach
A: Research indicates 25 of the nominees were to receive a gift bag worth just more than $137,000. Research further indicates the bag contains a collection of items from gold-infused oil to an all-expenses-paid trip to Turin Castle in Scotland to $10,000 worth of reconstructive surgery.
The high-end gift bags, however, could be taxable because the items are not deemed to be gifts that are given “solely out of affection, respect or similar impulses for the recipients.” Instead, the likely objective of providing the items is to persuade the celebrity to use the products or take that vacation and/or wear that brand.
Research further reveals that in 2006, the Academy stopped giving out gift bags to presenters and performers because of IRS scrutiny. There is now a separate entity that handles the gift bags. The bags come, from what I gather, with a form explaining that business gifts are taxable and thus the recipients should consult their tax professionals about them. Also, to be clear: The goods of highest value need to be redeemed and thus are not immediately taxable (and if not redeemed, are not then part of the value that may be taxed).
Ron Sokol has been a practicing attorney for over 35 years, and has also served many times as a judge pro tem, mediator, and arbitrator. It is important to keep in mind that this column presents a summary of the law, and is not to be treated or considered legal advice, let alone a substitute for actual consultation with a qualified professional.
Source: Orange County Register
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