Valerie Porter V Shailesh Manjunath May 2026

The Court of Appeal reversed the trial court’s ruling in part and provided clarification on how stock compensation should be treated.

The appellate court held that under California Family Code section 4058, "income" is broadly defined. Once RSUs vest, they become the property of the employee. The court ruled that the receipt of the stock itself is the taxable event. valerie porter v shailesh manjunath

The court clarified that when a stock vests, the employee has realized an economic benefit. Even if the employee chooses not to sell the stock immediately—or is temporarily barred from selling it due to securities regulations—the stock has a fair market value that constitutes income. The Court of Appeal reversed the trial court’s

For legal and business scholars, the Valerie Porter v. Shailesh Manjunath case has become a textbook study in generational friction within tech firms. The court ruled that the receipt of the

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The court’s reliance on Manjunath’s Slack message highlighted that even expressing intent to use proprietary knowledge can be as dangerous as taking the code itself. Porter successfully argued that the model architecture was a trade secret, even if the code was rewritten.