45 Wis. 2d 394, 427 N.W.2d 126 (WI Ct. App., 1988)
(1): Tracing or commingling present finding of fact. (2) Burden of proof is on party asserting claim of inherited status. The burden is “reasonable certainty by the greater weight of the credible evidence.” (3) Once prima facie case has been made that property is exempt, opposing party then has opportunity to establish that the property is not exempt or that it has lost its exempt status. (4) Inherited property must retain its character and identity. (5) Character addresses manner in which parties have chosen to title or treat assets. (6) Tracing advises whether asset has been preserved in some present identifiable form. (7) Commingling, in and of itself, is not necessarily fatal.
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