Estate of McMahon CA1/1

CourtCalifornia Court of Appeal
DecidedNovember 14, 2025
DocketA170449
StatusUnpublished

This text of Estate of McMahon CA1/1 (Estate of McMahon CA1/1) is published on Counsel Stack Legal Research, covering California Court of Appeal primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Estate of McMahon CA1/1, (Cal. Ct. App. 2025).

Opinion

Filed 11/14/25 Estate of McMahon CA1/1 NOT TO BE PUBLISHED IN OFFICIAL REPORTS California Rules of Court, rule 8.1115(a), prohibits courts and parties from citing or relying on opinions not certified for publication or ordered published, except as specified by rule 8.1115(b). This opinion has not been certified for publication or ordered published for purposes of rule 8.1115.

IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA

FIRST APPELLATE DISTRICT

DIVISION ONE

Estate of DAVID J. McMAHON, Deceased.__________________________ VICTORIA BOYKO, Plaintiff and Appellant, A170449 v. (San Francisco City & County KIM SCHWARCZ, as Personal Super. Ct. No. CGC-18-569795) Representative, etc., Objector and Respondent.

In this action for unpaid wages, Victoria Boyko appeals from an adverse judgment following a jury trial. She raises numerous claims of error, most supported by four juror declarations obtained after trial. Specifically, she argues substantial evidence supported her claimed damages and thus the jury’s failure to award her any damages must be reversed, the trial court abused its discretion in denying her motion for new trial on the ground of juror misconduct, and the trial court invaded the province of the jury by making a credibility finding against her when denying her claim for restitution under the Unfair Competition Law (Bus. & Prof. Code, § 17200 et seq. (UCL)). We affirm.

1 BACKGROUND David McMahon was an attorney who specialized in performing legal audits—that is, he reviewed attorneys’ fees for insurance companies and other individuals and entities to make sure they were reasonable and necessary, and the client was not overpaying. He also testified as an expert witness as to the reasonableness of fees. To perform this work, McMahon was required to generate detailed audits of the billing records at issue. In January 2016, McMahon left his partnership with a law firm and went into business for himself, focusing on his legal audit work. He enlisted the services of Boyko, his former legal assistant, Bogdan Viner, Boyko’s life partner who had a background in IT, and Esfir Viner, Bogdan’s sister who had a background in accounting.1 After working together successfully for slightly over a year, McMahon’s relationships with the three soured, and they ceased working for him. In September 2018, Boyko filed a complaint against McMahon, alleging, as is relevant here, causes of action for unpaid wages (Lab. Code, § 204), waiting time penalties (id., § 203), unfair business practices under the UCL, and quantum meruit. In addition, Boyko alleged an implied-in-fact contract with McMahon pursuant to which she could be fired only for cause and would receive wages in the amount billed to clients for her legal auditing services for 10 years, at which point, she would take over the legal auditing business, with McMahon only doing marketing for the company. She also sought attorney fees (Lab. Code, § 218.5) and interest (id., § 218.6). Bogdan and Esfir filed similar complaints in April 2019 and November 2018, respectively.

1 We will refer to the Viner siblings by their first names to avoid confusion.

2 In 2020, McMahon unexpectedly passed away. The probate court appointed Kim Schwarcz, a professional fiduciary, as personal representative of the estate. Thereafter, Schwarcz was substituted into all three cases as the defendant. The three matters were ultimately consolidated for trial.2 Summary of Trial and Related Proceedings Jury trial took place over the course of seven days in July 2023. The evidence adduced included the following: Testimony of Victoria Boyko Boyko was born in Ukraine and, while a child, emigrated to San Francisco with her family. She graduated from college with a degree in finance and subsequently worked various office jobs, including as a finance manager and an accounting manager. She met McMahon in 2013, when he offered her a job as an assistant at the law firm where he was a partner. Boyko was eventually hired as an independent contractor to help McMahon with his legal audits. Thereafter, the law firm merged with another firm. Boyko continued to work for McMahon. Among other tasks, she created marketing brochures at McMahon’s request which introduced McMahon and Boyko as the firm’s audit team. During this timeframe, McMahon also recruited Bogdan, Boyko’s long- term partner, to assist with his legal audit work. Throughout 2015, McMahon spoke with Boyko about wanting to start his own company so he would have more control over his legal auditing business and less overhead. According to Boyko, McMahon wanted to create

2 On our own motion we take judicial notice of the appellate record in each of the other two cases tried with Boyko’s case—No. A170193 (Esfir) and No. A170254 (Bogdan). (Evid. Code, §§ 452, subds. (c) & (d), 459, subd. (a).)

3 two entities—a law firm for his litigation work and a company for his legal audit work. As to the legal audit business, “he was looking for a partner to do the audits with and to support him in his audits.” According to Boyko, the idea was that she and McMahon would be 50/50 partners in the audit business (which was approximately 90 percent of McMahon’s total work). As to the general litigation legal work (i.e., the remaining 10 percent of McMahon’s work), Boyko would act as office manager, and when she assisted him as a paralegal, she would be paid by the hour. McMahon spoke of retiring in 10 years, at which time she would take over the audit business, with McMahon continuing to do marketing for the company. While McMahon filed papers with the Secretary of State and opened a bank account for the audit business (Fulcrum Litigation Management), he never prepared a written partnership agreement or fully utilized Fulcrum. Around Christmastime, McMahon treated Boyko, Bogdan, and Esfir to a celebratory dinner at which McMahon stated he was ready to open a new company, with Bogdan doing IT and Esfir doing bookkeeping and accounting. Early on, they had a meeting where McMahon explained they would not be paid immediately because clients often took 90 days or even more to pay for services. McMahon told Esfir she would be paid at market rate for her accounting services. An e-mail from McMahon was admitted into evidence confirming that Bogdan’s rate of pay for IT services was $140 per hour. A document was admitted into evidence showing McMahon’s billing rate of $450 per hour. No similar evidence was presented as to Bogdan’s, Esfir’s, or Boyko’s rate of pay per hour for legal auditing services. Boyko would sit in on meetings with audit clients and would be introduced to them either as McMahon Law’s audit director or partner. Boyko did not know at the time that she could not be a partner in a law firm

4 because she was not a lawyer. With respect to the audit work, all her discussions with McMahon were partnership based, and the work was supposed to be conducted by a different entity than his litigation work. The audits could be very complex. Boyko recalled one involving 25 million dollars of legal fees over the course of 10 years which included 18 different law firms, as well as related vendors and expenses. After McMahon was hired to conduct an audit, Bogdan would take the digital files and “data map[]” them so that they could be merged into McMahon’s proprietary audit software, which could read them and create reports. While this was being done, Boyko and McMahon went through a paper version of the files and assigned every entry on every invoice a specific code by hand. Boyko would then, under McMahon’s supervision, enter the codes for each item into the audit software. Although Boyko was hired to supervise staff and be McMahon’s point person, she could not make a move without McMahon’s instructions or authority. She never went to the bank without McMahon’s authorization, and he usually accompanied her.

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