TORIAN BENSON a.k.a. MARCUS TERRY a.k.a. MARCUS BENSON v. STATE OF
Judge: PER CURIAM
The petitioner, Torian Benson, has filed a pro se petition to rehear
in this case. We note that the petitioner is represented by counsel
and pro se petitions are not permitted in such cases. Nevertheless,
having considered the merits of the petition to rehear, it is
ANGELA D. (FEZELL) TAYLOR v. DOUGLAS FEZELL
John P. Chiles, Kingsport, Tennessee, and Thomas F. Bloom, Nashville,
Tennessee, for the appellant, Douglas W. Fezell.
C. Dwaine Evans, Morristown, Tennessee, for the appellee, Angela D.
We granted permission to appeal pursuant to Rule 11 of the Tennessee
Rules of Appellate Procedure to determine whether the retained
earnings of an S corporation should be treated as income to the sole
or majority shareholder of the corporation for the purpose of
calculating child support in accordance with the Tennessee Child
Support Guidelines. We conclude that absent a showing that the
retained earnings are excessive or that an obligor is actually
manipulating his or her income, the retained earnings of an S
corporation should not be imputed as income to the sole or majority
shareholder in calculating a child support obligation. Because there
was no showing in this case that the retained earnings were excessive
or that the obligor-father manipulated the funds of the S corporation
to reduce his child support obligation, we hold that the trial court
and the Court of Appeals erred by imputing to him as income the
company's retained earnings. Further, we hold that the lower courts
erred by failing to include the economic value of the obligor-father's
company car in its calculation of income. Finally, we hold that the
trial court and the Court of Appeals erred by not granting the
obligee-mother's petition to have the obligor pay her attorney's fees
in this cause. Based on the foregoing, we reverse the judgment of the
Court of Appeals and remand to the trial court for a determination of
child support that is consistent with this opinion and for a
determination of attorney's fees.
BOBBY L. BYRGE v. ZURICH SERVICES CORP., ET AL.
Court:TSC - Workers Comp Panel
Timothy W. Conner and Joshua A. Wolfe, Knoxville, Tennessee, for
Appellants, Zurich Services Corp. and Senior Flexonics, Inc.
Bruce D. Fox, Clinton, Tennessee, for Appellee, Bobby L. Byrge
This workers' compensation appeal has been referred to the Special
Workers' Compensation Appeals Panel of the Supreme Court in accordance
with Tenn. Code Ann. S 50-6-225(e)(3) for hearing and reporting to the
Supreme Court of findings of fact and conclusions of law. The trial
court awarded the employee 55 percent permanent partial disability for
the loss of one arm and one leg, a combined scheduled injury, without
separately computing each scheduled injury award. Defendants insist
it was error to award benefits in this manner. Judgment of the trial
court is affirmed.