Sacramento Luncheon Event "Unpacking Moore/Marsden and Pereira/Van Camp"
Unpacking Moore/Marsden:
- Solve the Branco Problem by ignoring the unpaid portion of the mortgage (Jafeman)
- The pro tanto denominators should be Blackacre’s DOM value (Bono v. Clark), not Blackacre’s purchase price (Marsden)
- M/M-asset income is partly SP and partly CP (Moore, Dekker, Mohler)
- M/M can apply to an SP business that received CP monetary contributions (i.e., M/M apportionment is not limited to real estate parcels)
Unpacking Pereira/Van Camp:
- PVC-asset income is entirely SP (Brandes)
- Frick footnote 12 mischaracterizes Beam credits as obiter dictum (Beam)
- PVC can apply to an SP real estate parcel that increased in value due to marital efforts (i.e., PVC apportionment is not limited to businesses)
ENTREE CHOICES:
- Grilled chicken caesar
- BLT with side salad
- Spinach & Ricotta ravioli
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