In In re Marriage of Chakko (2004) 115 Cal.App.4th 104, a child support case, the Court affirmed an order declaring a father's income to be $ 40,000 per month based on a loan application he had submitted. (Id. at p. 106.) The order also precluded father from offering any evidence to the contrary, as a sanction for his failure to cooperate in discovery concerning his income. (Id. at p. 107.) The Court upheld the trial court's reliance on the father's loan application to determine his income. The father, who owned several businesses, had refused to provide the mother with his tax returns and other relevant financial information. His loan application showed a monthly income of $ 40,000. The father contended "that the sole evidence of his income, the loan application, does not constitute substantial evidence because it was completed by a third party, contains only an estimate of his actual earnings, and bears a forged signature." (Id., at pp. 108-109.) The Court rejected his contention: "The loan application, standing alone, constitutes substantial evidence that Father's income was $ 40,000 per month. A spouse who is the owner of a successful business and who has control of his or her income can structure income and the payment of expenses to depress income. This is not fair if it inures to the detriment of children. Here, the trial court drew the inference that Father's structuring of income and expenses was an attempt to minimize child support obligations. " (Id., at p. 109.)