Maria Ramirez, et al. v. Santa Clara County

District Court, N.D. California·Decided April 14, 2026·No. 5:22-cv-01019·Unknown

Opinion

MARIA RAMIREZ, et al., Case No. 22-cv-01019-BLF

Plaintiffs, ORDER REGARDING MOTIONS IN v. LIMINE

SANTA CLARA COUNTY, [Re: ECF Nos. 239, 240, 241, 242, 243, Defendant. 249, 250]

Before the Court are Plaintiffs Tom Davis, Maria Ramirez, and Betsy Baluyut’s two motions in limine (“MILs”), see ECF Nos. 249, 250, and Defendant Santa Clara County’s five MILS, see ECF Nos. 239, 240, 241, 242, 243. The Court held the Final Pretrial Conference on April 9, 2026, and issued oral rulings on the Parties’ MILs. ECF No. 283; see also ECF No. 287 (“Tr.”). The Court subsequently issued orders approving and adopting the Parties’ Joint Pretrial Statement, see ECF No. 285, and setting trial schedule and procedures, see ECF No. 286. For the reasons stated by the Court on the record at the hearing and set forth below, the Court rules on the Parties’ MILs as follows. This lawsuit concerns the County of Santa Clara’s (the “County”) response to the COVID- 19 pandemic, which included imposing a requirement on County employees to either become vaccinated against the virus or obtain an exemption from vaccination. On August 5, 2021, the County issued a policy requiring all employees to receive the COVID-19 vaccine by September 30, 2021. Declaration of Jeffrey V. Smith, ECF No. 221-1 (“Smith Decl.”) ¶¶ 9–10 & Ex. 2. The County provided exemptions for sincerely held religious belief, practice, or Decl.”) ¶ 2 & Ex. 1. Plaintiffs are County employees who objected to the vaccines on religious grounds and were granted exemptions from the vaccine requirement. Byrd Decl. Ex. 2 ¶ 3, Ex. 3 ¶ 3, Ex. 4 ¶ 3. But they were not permitted to continue in-person work in their assigned high-risk job settings and were instead placed on administrative leave. Byrd Decl. Ex. 2 ¶ 3, Ex. 3 ¶ 3, Ex. 4 ¶ 3; Smith Decl. ¶ 15. This lawsuit was filed on February 18, 2022, challenging the County’s vaccine mandate and associated conduct. ECF No. 1. On September 27, 2022, the County rescinded the vaccination requirement for all County employees; at that point, County employees could return to their work positions regardless of risk categorization. See Smith Decl. ¶ 23 & Ex. 6. A. Plaintiffs’ Motions in Limine 1. MIL No. 1 to Exclude Evidence, Argument, or Testimony Concerning Plaintiff Tom Davis’s Tax Returns for 2022–2024 In their MIL No. 1, Plaintiffs move to exclude evidence or argument based upon Mr. Davis’s tax returns for the years 2022, 2023, and 2024 on the grounds that they are irrelevant and carry a substantial risk of prejudice. ECF No. 249. In response, the County contends that the tax returns will be offered “for a straightforward evidentiary purpose—to rebut Davis’s claim of emotional distress based on alleged financial hardship.” ECF No. 263 at 2. According to the County, Mr. Davis cannot simultaneously exclude evidence bearing on his financial condition and claim emotional distress based on his financial condition. Under Federal Rule of Evidence (“FRE”) 401, “[e]vidence is relevant if: (a) it has any tendency to make a fact more or less probable than it would be without the evidence; and (b) the fact is of consequence in determining the action.” FRE 401. FRE 402 provides that “relevant evidence is admissible unless another rule or federal law provides otherwise, and that irrelevant evidence is inadmissible.” Crawford v. City of Bakersfield, 944 F.3d 1070, 1077 (9th Cir. 2019); accord FRE 402 (providing that relevant evidence is admissible unless precluded by the United States Constitution, a federal statute, the Federal Rules of Evidence, or a rule prescribed by the United States Supreme Court). FRE 401’s “basic standard of relevance . . . is a liberal one.” Crawford, 944 F.3d at 1077 (alteration in original) (quoting Daubert, 509 U.S. at 587). FRE 403 provides that “[t]he court may exclude relevant evidence if its probative value is substantially outweighed by a danger of one or more of the following: unfair prejudice, confusing the issues, misleading the jury, undue delay, wasting time, or needlessly presenting cumulative evidence.” FRE 403; see also United States v. LeMay, 260 F.3d 1018, 1027 (9th Cir. 2001). Mr. Davis’s financial status during each year at issue is relevant to his claim for emotional distress flowing from financial hardship. See, e.g., Plaintiffs’ Third Set of Supplemental Interrogatory Responses, ECF No. 263-2 at 5 (“As a result of losing his job, Mr. Davis was required to borrow money from family members and go into debt. Defendant’s actions caused Mr. Davis substantial anxiety and fear stemming from financial instability and uncertainty about future employment.”). However, Plaintiffs argue that disclosing the tax returns themselves would be prejudicial based on the taxable income Mr. Davis declared and the refund that he received. ECF No. 249 at 3–5. Plaintiffs contend that Mr. Davis’s tax strategy—rather than his claims— would go on trial. Id. Mr. Davis’s tax strategy is unusual and might be controversial to jurors. As such, the tax returns may influence the jury and distract them from the relevant issue of Mr. Davis’s net spendable income after taxes. On this basis, the Court agrees with Plaintiffs that the probative value of the tax returns is substantially outweighed by the risk of prejudice. Accordingly, Plaintiffs’ MIL No. 1 is GRANTED. Nonetheless, the County points out that due to his tax practices, Mr. Davis’s gross income does not accurately portray his financial condition because jurors may infer that he made typical tax payments. ECF No. 263 at 4. Thus, because Mr. Davis’s financial condition is at issue, the County is entitled to present evidence of Mr. Davis’s net spendable income after taxes for each of the years relevant to his claims. The County’s expert may state this value based on his reviews of Mr. Davis’s income, tax refunds, and other financial documents without revealing the content of the tax returns or the details of his claimed deductions. The Court also advises Plaintiffs that if Mr. Davis opens the door to the issue of his after-tax income, the Court may reassess the admissibility of his tax returns. 2. MIL No. 2 to Exclude Opinions by the County’s Damages Expert Concerning Plaintiffs’ Emotional Distress Damages In their MIL No. 2, Plaintiffs move to preclude Defendant’s damages expert, Karl Erik Volk, M.A., from offering opinions or characterizations at trial concerning Plaintiffs’ emotional distress damages or what their financial documents might say about their emotional distress damages. ECF No. 250. Plaintiffs contend that Mr. Volk’s testimony will not help the jury understand the financial documents or assess Plaintiffs’ emotional distress damages. Plaintiffs further argue that Mr. Volk lacks expertise in the area of emotional distress. In opposition, the County urges that Mr. Volk, an expert in economics, finance, and accounting, has properly applied his expertise and will help the jury understand Plaintiffs’ financial picture. ECF No. 262. Mr. Volk is an Executi

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