Joan Brevig McCormick and Clark Brevig are sister and brother. When their father passes away, Joan becomes a partner with her brother in the Brevig Ranch, and eventually they become 50–50 partners. Disagreements transpire, and Joan brings suit against Clark and the partnership, alleging that Clark has converted partnership assets to his own personal use. The source of the dispute is cattle that were purchased by their mother, Helen. Helen Brevig had purchased 10 herd of Charolais cattle to live on the ranch; the following year, she transferred ownership of the cattle to Clark and his two sons. Thereafter, these cattle were listed and treated as partnership property for all tax purposes, and proceeds from the sale of the cattle’s offspring were placed into a partnership account. At the time of Joan’s lawsuit against Clark, all the Charolais cattle residing on the ranch were offspring of those cattle originally purchased by Helen. Clark is now arguing that all the Charolais cattle should be regarded as separate property because his mother, who was not a partner, had given the cattle to Clark and his two sons, neither of whom were partners. Should the cattle be treated as partnership assets? Why or why not?