IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA SIXTH APPELLATE DISTRICT ESTHER ELIAPO, Plaintiff and Appellant, v. SCI CALIFORNIA FUNERAL SERVICES, INC. , et al. , Defendants and Respondents. INTRODUCTION On September 9, 2002, plaintiff Esther Eliapo drove across town on an errand for her employer, defendant Oak Hill Improvement Company (Oak Hill). G. The Motion to Tax Costs The trial court awarded costs to Oak Hill and the related entity, SCI California Funeral Services, Inc. , both of which were represented by one attorney and were treated as a single defendant during trial. Rules of Court, rule 3. 1700(a)(1)), and since the caption on the memorandum of costs filed in this case lists only SCI California Funeral Services, Inc. , Oak Hill is not entitled to costs. SCI California Funeral Services, Inc. , is a related entity.

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