ACFLS Bay Area Dinner Event " Unpacking Moore/Marsden and Pereira/Van Camp" Presented by Ronald S. Granberg
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 (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)
Dinner Entree Choices:
Parmesan crusted chicken with leek and lemon cream sauce
Salmon alla bella dipped in an egg and parmesan batter with lemon caper butter sauce
Roasted vegetable ravioli with red pepper cream sauce (vegan friendly upon request)
All dinners include Scott's traditional green salad, entree of choice, and Scott's traditional raspberry jack for dessert.
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