Court Opinion

ID: 9529023
Source: CourtListenerOpinion
Date Created: 2023-08-07 03:46:27.445503+00
Date Added: 2024-06-11T13:27:35.113498
License: Public Domain

McCOMB, J.
—I concur in the judgment for the reason stated: that the evidence is sufficient to sustain the implied findings. But I do not subscribe to the conclusion reached in the main opinion under the heading (1) Assumptions and implications when findings are waived.
In spite of the language in certain earlier decisions to the contrary, it is my opinion that the Supreme Court has now established the law in California to be that where findings of *64fact and conclusions of law are waived by the parties, on an appeal from the judgment an appellate court will presume that every fact essential to the support of the judgment was (1) proved and (2) found by the trial court.
In Gordon v. Mount (1932), 125 Cal.App. 701 [13 P.2d 932], Mr. Justice Plummer speaking for the District Court of Appeal at page 708 says: “Where findings are waived it is presumed that every fact essential to the support of the judgment was proved and found by the court. (Gray v. Gray, 185 Cal. 598 [197 P. 945]; 24 Cal.Jur., p. 956, and the cases there cited.)
“In support of the judgment, there being no findings in this case, we must hold that the court, notwithstanding the record shows want of probable cause and lack of reliance upon advice of counsel that the testimony introduced in the cause did not justify the charge of malice, and the existence of malice being a question of fact, we are bound by the judgment of the trial court.” (Italics added.)
In Bekins Van Lines, Inc. v. Johnson, 21 Cal.2d 135 [130 P.2d 421], Gordon v. Mount, supra, is cited with approval, the Supreme Court saying at page 136 et seq.: “After the trial judge had ordered the judgment, findings of fact and conclusions of law were waived by written stipulation of counsel. On this state of the record every intendment is in favor of the judgment, and it is presumed that every fact essential to the support of the judgment was proved and found by the court. (Gray v. Gray, 185 Cal. ,598 [197 P. 945]; Miller v. Pacific Freight Lines, 40 Cal.App.2d 451 [104 P.2d 1069]; Gordon v. Mount, 125 Cal.App. 701 [13 P.2d 932]; 24 Cal.Jur. p. 956, and cases there cited.) The applicable rule requires the assumption that the proof showed and that the court found and concluded that the services out of which the disputed tax arose were so much a part of the business of the plaintiff, were so customarily rendered in that connection, and so directly contributed to the transportation which was the plaintiff’s principal business, that money derived therefrom must be regarded as part of the ‘gross receipts from operations of said operator’ and taxable as such.” (Italics added.)
In Ibbetson v. Ibbetson, 52 Cal.App. 699 at 702 [199 P. 872], the court says: “Findings having been waived, the presumption is that every fact essential to the support of the judgment was proved and found by the court and that accordingly the court found that there was no community property.” (Italics added.)
*65It is apparent that the legal profession had understood the rule to be as just stated, for in 24 California Jurisprudence, at page 956, appears this statement: “Where findings are waived, it is presumed that every fact essential to the support of the judgment was proved and found by the court.” (Italics added.)
Again, in 2 Bancroft’s Code Practice and Remedies the rule is stated as follows: “Even in those jurisdictions wherein the court is required to make findings although not requested, findings may be waived, and if waived it is presumed in support of the judgment that every material fact was proved and found.” (Italics added.) See, also, Vogel v. Marsh, 120 Cal.App. 99 at 100 [7 P.2d 756]; Gordon v. Mount, supra, at 709, and Jensen v. Burton, 117 Cal.App. 66 at 68 et seq. [3 P.2d 324].*
Such a rule appears to be fair and in consonance with the simplified pleading in this state. Should a litigant desire to question the sufficiency of the evidence he should request findings so that the trial court and opposing counsel may know that on appeal the sufficiency of the evidence to sustain the findings may be attacked; and in the event sufficient evidence has not been introduced to support a material finding of fact opposing counsel may request, or the trial court may direct, that the case be reopened and the parties given an opportunity to produce evidence to support a material finding, if they are in a position to do so.
In any event, the Supreme Court of the state has stated that where findings of fact are waived the presumption is that every fact was proved and found by the court. Hence this court is bound by the decision of the Supreme Court until such time as that court may disapprove or overrule its decision as set forth above. (Estate of Mickelson, 37 Cal.App.2d 450 at 453 [99 P.2d 687]; Sawyer v. Sterling Realty Co., 41 Cal.App.2d 715 at 724 [107 P.2d 449]; Chrisman v. Culinary Workers Local, 46 Cal.App.2d 129 at 132 [115 P.2d 553].)
*66The law is established in California that where two independent reasons are given for a decision neither one is to be considered mere dictum, since there is no more reason for calling one ground the real basis of the decision than the other. The ruling on both grounds is the judgment of the court and each is of equal validity. (California Employment Stab. Com. v. Municipal Court, 62 Cal.App.2d 781 at 787 [145 P.2d 361], and cases therein cited.) Under this rule the statement of the Supreme Court in Bekins Van Lines Inc. v. Johnson, supra, was an independent reason for the decision and hence not dictum.
The result, therefore, in my opinion is that this court is bound by the decision of the Supreme Court, and that since the parties waived findings of fact and conclusions of law defendant may not urge before this court the insufficiency of the evidence to support the judgment.
A petition for a rehearing was denied May 1, 1946, and appellant’s petition for a hearing by the Supreme. Court was denied June 6, 1946.

 The use of the words “presumed” and “presumption” in the cited eases is unfortunate and has had a tendency to cause confusion in the decisions. The true legal concept may he expressed accurately thus: When findings of fact and conclusions of law are waived, on appeal appellant will he deemed to have waived the right to urge either that (1) the evidence is insufficient to support implied findings of fact or, (2) the implied findings do not sustain the judgment.