Marriage of Panzer CA2/ 7

DISCUSSION

The trial court made the required findings based on the evidence presented at the trial. We review those findings for substantial evidence, considering it in the light most favorable to the prevailing party, resolving all conflicts in favor of that party, and making

1 Because the parties share the same last name, we will refer to them by their given names for convenience, and without intending any disrespect. (In re Marriage of Smith (1990) 225 Cal.App.3d 469, 475-476, fn. 1.)

2 reasonable inferences to support the findings of the trial court. (In re Marriage of Rossi (2001) 90 Cal.App.4th 34, 40 (Rossi); In re Marriage of Balcof (2006) 141 Cal.App.4th 1509, 1521 [power of reviewing court to determine whether the record contains substantial evidence to support the result reached].)2

A. The Evidence at Trial On appeal, Michiyo challenges the court’s ruling in three areas: undisclosed income from the corporation, affecting its valuation; misappropriation of funds by Ernst to purchase property in Borrego Springs; and inflated credit card balances in the community credit cards. The evidence as to each issue was limited, and insufficient. 1. The S-Corporation As to…