Valle Makoff LLP attorneys provide superior commercial litigation and dispute resolution services throughout California

Valle Makoff LLP handles business disputes and negotiations in a wide variety of industries, including technology, finance, entertainment and media, service companies and professional firms, manufacturing and real estate. Click here for our practice areas.

Our attorneys have extensive trial, appeal and negotiation experience with a very successful track record. We are recognized for our quality, creativity, client service, and reasonable rates. Click here for our attorney bios.

Valle Makoff LLP “often gets its next case by impressing its opponents’ clients” (“Be Afraid, Be Very Afraid“, Los Angeles Daily Journal).


2017 - 2024 'Best Law Firms'

Valle Makoff LLP Named To U.S. News & World Report and Best Lawyers’ 2017, 2018, 2019, 2020, 2021, 2022, 2023 and 2024 ‘Best Law Firms’ List, learn more: US News & World Report.

Valle Makoff's recent win in the California Court of Appeal

Nagel v. Westen, 59 Cal. App. 5th 740 (2021), ruling that California’s Uniform Voidable Transfer Act does not require a transfer to a third party, was profiled in an article on

Emerging Blockchain Technology and the Law

Jeff Makoff is interviewed by the Boulder County Bar Association President, March 2018

Valle Makoff Opens Silicon Valley Office

Valle Makoff LLP Business Litigation Firm Welcomes New Silicon Valley Partner Timothy A. Miller, learn more: RecorderDaily Journal.

Just Say No - Protecting Buyers from Unintended Consequences of Reliance Disclaimers in M&A Transactions

Timothy Miller writes for the Daily Journal, March 9, 2017

How M&A Buyers Can Guard Against Extracontractual Fraud

Timothy Miller writes for Law 360, March 6, 2017


Court of Appeal Decision In Favor Of Our Client Expanding Rights of Judgment Creditors In Fraudulent Transfer Actions.

In Nagel v. Westen, 59 Cal. App. 5th 740 (2021), the California Court of Appeal made new law in California in favor of our client and other California judgment creditors. The Defendants in this case moved property out of state and purchased a home in Texas seeking to take advantage of Texas’ unlimited homestead exemption. The trial court dismissed our client’s fraudulent transfer case, ruling that there had been no transfer to a third party which was required. We were retained to handle the appeal. In a unanimous decision, the Court of Appeal reversed the trial court, ruling that when a judgment debtor converts property from non-exempt status ( i.e. property that is subject to collection by the creditor) to exempt status (i.e. property that is exempt from collection by the creditor), even where no third party is involved, there has been a “transfer” that can be the basis of a fraudulent transfer claim.

Groundbreaking Decision: Dismissal on Forum Non Conveniens Not Res Judicata in Colorado

In Nation SLP, LLC v. Marc Bruner and Michael Caetano,  Court of Appeals No. 21CA0223 (July 14, 2022), the Colorado Court of Appeal made new law in Colorado, ruling in our client’s favor in a published decision that a dismissal on forum non conveniens grounds is not res judicata and therefore not binding in a subsequent case. The ruling in our client’s favor reversed a trial court ruling that dismissed the case, a dispute over an oil and gas development project in Australia, permitting the case to proceed in trial court, where it is now pending.

Antitrust lawsuit against City of Los Angeles and International Longshore and Warehouse Union

On April 7, 2020, we filed a federal lawsuit on behalf of our client Harbor Performance Enhancement Center LLC against, among others, the City of Los Angeles and the International Longshore and Warehouse Union for violation of antitrust law (the Sherman Act), unfair labor practices and breach of contract based on allegations that the City and the union conspired to terminate our client’s project at the Port of Los Angeles, which would have relieved Port congestion, added many jobs and provided additional environmental and other public benefits, because the union improperly demanded the exclusive right to all of the drayage jobs related to the Project. See article.

Trial Victory In Breach of Fiduciary Case

We won a complete victory for our clients in breach of fiduciary duty lawsuit following a five-week jury trial. The defense verdict ended 5-years of litigation, during which we prevailed on two separate writ petitions, obtained dismissal of the plaintiff’s professional negligence claim on a motion for summary adjudication, and eliminated an $800 million damage claim after a 9 1/2 day evidentiary hearing.