TransAmerican Power Poles v. Sacramento Municipal Utility Dist. CA3

CourtCalifornia Court of Appeal
DecidedAugust 26, 2025
DocketC100384
StatusUnpublished

This text of TransAmerican Power Poles v. Sacramento Municipal Utility Dist. CA3 (TransAmerican Power Poles v. Sacramento Municipal Utility Dist. CA3) 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
TransAmerican Power Poles v. Sacramento Municipal Utility Dist. CA3, (Cal. Ct. App. 2025).

Opinion

Filed 8/26/25 TransAmerican Power Poles v. Sacramento Municipal Utility Dist. CA3 NOT TO BE PUBLISHED California Rules of Court, rule 8.1115(a), prohibits courts and parties from citing or relying on opinions not certified for publication or ordered published,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 This opinion has not been certified for publication or ordered published for purposes of rule 8.1115.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 THIRD APPELLATE DISTRICT (Sacramento) ----

TRANSAMERICAN POWER POLES, INC.,

Plaintiff and Respondent, C100384

v. (Super. Ct. No. 34-2021- 00293259-CU-BC-GDS) SACRAMENTO MUNICIPAL UTILITY DISTRICT,

Defendant and Appellant.

TransAmerican Power Poles, Inc., doing business as TransAmerican Power Products, Inc. (TransAmerican), had a contract with Sacramento Municipal Utility District (SMUD) for the supply of steel poles and related products. However, in e-mails to SMUD, an unknown third party posed as TransAmerican employees and tricked SMUD into transferring $248,885 to a bank account that did not belong to TransAmerican. A document seeking to change the bank and account number for payments by electronic funds transfer appeared to have been sent from TransAmerican’s controller and administrative director, but that officer did not send the document. SMUD was unable to recover the wired funds once the fraud was discovered, and it refused to pay TransAmerican for the amount that had been paid.

1 TransAmerican sued SMUD for breach of contract. Following a bench trial, the trial court entered judgment in favor of TransAmerican. SMUD now contends (1) it made payment to TransAmerican’s ostensible agent, (2) performance was excused under the contract because it was impossible or impracticable to perform, (3) the trial court should have applied California Uniform Commercial Code principles to reject the breach of contract claim, (4) requiring SMUD to pay TransAmerican after it already paid the imposter would be a gift of public funds, (5) the award of prejudgment interest was improper because SMUD showed, under the Civil Code, that it was prevented from paying TransAmerican, and (6) the trial court should have granted SMUD leave to file a cross-complaint. We conclude SMUD’s contentions are forfeited or lack merit. Accordingly, we will affirm the judgment. BACKGROUND SMUD entered into a four-year blanket agreement in 2018 with TransAmerican, a Texas company, for the supply of custom-designed steel poles, arms, anchor bolt assemblies, and fabricated steel structures (the Framework Order). More than a year and a half later, SMUD issued a purchase order revising the unit prices for steel poles. The Framework Order and purchase order (collectively the contract) do not specify the method of payment. TransAmerican delivered steel poles to SMUD under the contract and submitted invoice No. 31064 for $89,479 and invoice No. 31382 for $159,406 for the poles supplied. In April and May 2020, Rodney James, a procurement specialist in SMUD’s supply chain unit, exchanged e-mails with TransAmerican’s project manager Martin Avila about invoices. The communications were made from and to Avila at martin.avila@tappinc.com. Tappinc.com was the domain name for TransAmerican. Adjustments were made to the amount SMUD owed because of certain disagreements.

2 On May 15, 2020, James received an e-mail from martin.avila@tappincs.com, attaching a revised invoice. James did not notice the e-mail came from tappincs.com. Tappincs.com was not TransAmerican’s domain name. Four days later, an e-mail from martin.avila@tappincs.com asked James to update TransAmerican’s bank account for electronic funds transfer payments. The e-mail stated, “We have been informed that our previous bank account is currently under audit/review for the fiscal year as advised by our CPA firm and has been revised. [¶] In the interim, we authorize that all outstanding invoices due for payment should be remitted to our Regions bank account.” The e-mail appeared to have also been sent to Hector de Uriarte, TransAmerican’s controller and administrative director, at huriarte@tappinc.com. The address huriarte@tappinc.com was de Uriarte’s correct work e-mail address, but TransAmerican’s bank account was not under audit, TransAmerican did not bank with Regions Bank, and it was not Avila’s role to communicate with customers about TransAmerican’s bank account information. De Uriarte did not receive the May, 19, 2020 e-mail from martin.avila@tappincs.com. James received the e-mail request to change TransAmerican’s bank account information. He thought the e-mail was “sketchy” and it raised a red flag for him. James forwarded the revised invoice and e-mails from martin.avila@tappincs.com to SMUD senior accountant Nathalie Ortiz and asked Ortiz to review the revised invoice, stating “this is your expertise.” Ortiz worked in SMUD’s accounts payable unit. James testified he was not an accounting specialist, the request from martin.avila@tappincs.com did not appear normal to him, and he thought Ortiz would do her due diligence. Ortiz asked James to have TransAmerican complete a form to identify the bank and account number for payments by electronic funds transfer. James told Ortiz, “Seems shady to me” and asked, “Have you seen this before?” Ortiz answered, “No I haven’t[,] that is really weird. I don’t know why a review by their CPA would cause them to have a hold on their account. It’s a little weird. We can also, instead of changing the ACH

3 information, just send them a check.” Ortiz told James she would call TransAmerican if it insisted on changing its bank information. Ortiz testified she intended to make sure TransAmerican actually wanted to change its bank information and she thought it would be prudent to call TransAmerican to verify the change request. James sent an e-mail to martin.avila@tappincs.com and huriarte@tappinc.com asking Avila to complete the form. De Uriarte did not receive the e-mail and testified he would have immediately contacted SMUD if he had. A completed form was sent from huriarte@tappinc.com. De Uriarte testified he did not complete the form nor send it to James. James forwarded the completed form to Ortiz. The submitted form designated Harris Bank in Naperville, Illinois as the bank for electronic funds transfer payments to TransAmerican. De Uriarte was identified as the contact person. The form included a signature for “Administrative Director” and provided an incomplete contact phone number. TransAmerican did not have a bank account with Harris Bank. The signature on the form was not de Uriarte’s. The partial phone number on the form – “281-444-627” – was incorrect. The correct phone number for TransAmerican was (281) 444-8277. The date on the form – “20-5-2020” – did not follow the American convention for listing dates. Ortiz called TransAmerican at (281) 444-8277 on May 20, 2020. Her phone log shows a call at 4:54 pm lasting 37 seconds and a call one minute later lasting 13 seconds. She did not leave a voicemail message, and she did not call TransAmerican again to verify the change request before making a $248,885 payment on May 22, 2020, to the bank account number designated on the form she received from James. De Uriarte informed SMUD on May 28, 2020, that TransAmerican had not asked to change its bank information and a fraud had been committed. SMUD asked Bank of America to reverse the electronic funds transfer payment, but it was unable to get the

4 money back. SMUD did not make a subsequent payment to TransAmerican for invoice Nos. 31064 and 31382. TransAmerican filed a complaint for breach of contract against SMUD. De Uriarte, Ortiz, and James testified at trial. Ortiz testified that accounts payable had to verify change request forms sent directly to accounts payable but did not need to verify forms that were forwarded to accounts payable by SMUD’s supply chain personnel.

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TransAmerican Power Poles v. Sacramento Municipal Utility Dist. CA3, Counsel Stack Legal Research, https://law.counselstack.com/opinion/transamerican-power-poles-v-sacramento-municipal-utility-dist-ca3-calctapp-2025.