Ciprari
Ciprari v. Ciprari (In re Ciprari)
Opinion
Lead Opinion
Currey, J.
*89 INTRODUCTION
Dorothy ("DeeDee") and Joseph ("Joe") Ciprari married on September 16, 1995. 1 The trial court fixed the date of separation as August 13, 2010, the date DeeDee commenced this marital dissolution proceeding. The marriage terminated pursuant to a judgment entered March 18, 2016, which attached the court's final statement of decision.
On appeal from that judgment, DeeDee principally challenges the trial court's characterization of a majority of the cash and securities held in commingled accounts as Joe's separate property. As discussed more fully below, she attacks a detailed tracing analysis performed by Joe's expert witness, upon which the trial court relied. We conclude the tracing is valid and constitutes substantial evidence in support of the judgment.
DeeDee also challenges the trial court's findings that Joe did not breach fiduciary duties when he used community property funds to establish an irrevocable life insurance trust for the benefit of Marie and Molly, and to fund tax-advantaged Internal Revenue Code section 529 college savings accounts (529 accounts) for the two girls. We conclude these findings also are supported by substantial evidence.