In re Marriage of Cohn (1998) 65 Cal.App.4th 923

Holding

Defines the “opportunity to work” prong: opportunity exists when the record contains substantial evidence of a reasonable likelihood that the parent could, with reasonable effort, apply his or her education, skills, and training to produce income (Cohn at 930). The trial court’s earning-capacity figures themselves must be supported by substantial evidence.

Relevance to this matter

Direct authority that imputation requires evidentiary support not just for the parent’s general employability but for the specific income figure being imputed. Useful against opposing counsel’s $15,154/month imputation, which lacks any current-market evidentiary basis.