ÿWPC …# VU:a %› 0@¡w@á4! 5 0„D 0DÈ   0J 0T^ 0^² 0h 0rx 0|ê 0†f 0ì 1u| 0dñ U6UB)‹ B´DCÑ AMU*a D3‹'¾gå 0@LÿŒv~‹vÓ  AOÜÆ+ 0Dñ D/5 Bd˜HP LaserJet 4Si/4SiMX PS 600dpiPSCRIPTÀÌÀääÀÀÌ0 <Ô6X9`+"Courier 10cpiX(ù$¡¡Ó  ÓÓ  Ó ÝÞßDàDáâÓ€ãdäÓ€îïDÒ )Ì€€€€€€€€€€3|xï(4(3DX$¤¤Ý ƒù!ÝÓ  ÓÓ  ÓÝ  Ýà  àòòÚ  Ú0Ú  Úóó(#Ã$òòÚ  Ú0Ú  Úóó2 ÿÿ0Indent1Ô2ÔÔ3  Ô2" ÿÿ0Indent2à0 àÔ2ÔÔ3  Ô2, ÿÿ0Indent3à0 àà0 àÔ2ÔÔ3  Ô26 ÿÿ0Indent4à0 àà0 àà0 àÔ2ÔÔ3  Ô2@ ÿÿ0Indent5à0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2J ÿÿ0Indent6à0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2T ÿÿ0Indent7à0 àà0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2^ ÿÿ0Indent8à0 àà0 àà0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô ÿÿ?AGMSYaioIndent0I.A.1.a.(1)(a)i)a)P ÿÿ8Mac DefaultMac DefaultÓ ` °šXÓ< Œ 9p`(Courier New% Line 7 d d%%%%7Border 1dd€-'Cþÿ << Gÿÿ< Œ 9p`(Arial&&&&'ÿÿdxd Ý ƒ!ÝÑ  ÑÑ#€d#ÑÔ€$ÔÓ  ÓÓ  ÓÝ  ÝÔ€)ÔÔ€)ÔÓ  Óò òÔ YYY ÔFILEDÔ€)XÔÌÌFebruary€28,€1997ÌÌCecil€W.€CrowsonÌAppellate€Court€ClerkÔ  Ôó ó ]Ý ƒ!ÝÑ#€d#ÑÔ€$ÔÓ  ÓÓ  ÓÝ  ÝÝ ƒ $Ýà àòòÚ  ÚÚ  ÚóóÝ  ÝòòIt€should€be€remembered€that€no€one€factor€is€stronger,€as€a€matter€ofÏlaw€than€another.€€The€weight€to€be€given€each€statutory€factor€must€beÏdecided€on€a€case€by€case€basis.óóÌ("ÿÿ$££Ò  ÒÒ  Ò õÝ ƒ!ÝÑ#€d#ÑÔ€$ÔÓ  ÓÓ  ÓÝ  ÝÝ ƒ $Ýà àòòÚ  ÚÚ  ÚóóÝ  ÝòòThe€provision€in€the€lease€which€gave€rise€to€this€discussion€is€asÏfollows:ÌÌà à...€In€the€event€Pamela€Bookout€shall€separate€from€her€husband,€JoeÏFrank€Bookout,€by€divorce,€then€Lessors€shall€have€the€privilege€to€pay€toÏPamela€Bookout€her€investment€in€said€property,€less€depreciation€at€the€timeÏof€said€purchase.óóÌPtPtHHÚ(ÿáÿâùFG(üHHÚ(d'hStyl{WP}01•ÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃà Ãà Ãà Ãà Ãà ÃÃÃÃÃÃÃÃÃÃÃÐ ÐÐHHÐÐ  ÐÐ2ÐÐÿÿ¸æ$ÿÐÐHHÐÐÐÐÐÐÐÐ  ÐÐ ÐÐ ÐÑÑÑGenevaÑÑ ÑÑ € ÑÑ<Px–ÈÑÒÒÒ443!#4ÒÒ$ *$ÒÒ$*$ÒÒ ÿKK ÒÒ  Geneva ÒÒ  Geneva ÒÓ.,ÓÓÓÓ6ÓÓ ÓßßßßßßßßßßßßßßßßßßÑGenevaÑÑ ÑÒ  h HD: Geneva ÒÒ  h HD: Geneva Ò€-‚ƒCþÿ<< CÿÿƒLevel 1Level 2Level 3Level 4Level 5($$””ò òÚ  Ú1Ú  Úó ó„„'÷ÿ dxdüÿP PdÝ ƒ!ÝÔ . ÔÔ€$ÔÓ  ÓÓ  ÓÝ  ÝÑ Ü ÑÑ ¸ ÑÑ\R AØ'\ÑÑ  ÑÑ  ÑÑ\R AØ'\ÑÑ7€§/XXdÈdÈ7Ñ›Þ ÞÌà@ àIN€THE€COURT€OF€APPEALSÌÌÌÌÌÌÌÌJOEL€FRANK€BOOKOUT,€€€€€€€€€€€€€)à àMARION€COUNTY€CHANCERYÌ€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)à àC.A.€NO.€œ01A01›„9606„CH„00420Ì€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)Ì€€€€€€€€€€Plaintiff„Appellant€€€)Ì€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)Ì€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)Ì€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)Ì€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)Ì€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)Ìvs.€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)à àHON.€JEFFREY€F.€STEWARTÌ€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)à àCHANCELLORÌ€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)Ì€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)Ì€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)Ì€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)Ì€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)ÌPAMELA€WILLIAMS€BOOKOUT,€€€€€€€€)à àMODIFIED€IN€PART,€AFFIRMEDÌ€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)€€AS€MODIFIED€AND€REMANDEDÌ€€€€€€€€€€Defendant„Appellee€€€€)ÌÌÌÌÌRICHARD€A.€œSCHULMAN›,€Spears,€Moore,€œRebman›€&€Williams,€ChattanoogaÏfor€Appellant.ÌÌ̜ـ€ÙßR€(+'A1-j|½–` ç `€€@ÿRß›MICHAEL€R.€CAMPBELL,€Campbell€&€Campbell,€Chattanooga,€for€Appel…lee.ÌÌÌÌÌÌÓÓà@ àòòO€P€I€N€I€O€NóóÌÌà€ àMcMurray,€J.ÌÌà àThis€is€an€appeal€from€the€trial€court's€judgment€in€a€di…vorce€action.€€The€plaintiff€(husband)€filed€the€original€actionÏand€the€defendant€(wife)€filed€a€œcounterclaim.›€€œThe€trial›€courtÏentered€judgment€granting€the€wife€a€divorce,€establishing€childÏsupport,€granting€custody€of€the€children€to€the€wife,€settingÏvisitation€privileges€for€the€husband,€and€dividing€the€maritalÏœestate.›ÌÌà àThe€only€issue€presented€for€our€review€is€whether€the€judg…ment€dividing€the€marital€property€is€equitable.€€We€modify€the€Ïjudgment€of€the€trial€court€and€affirm€as€modified.ÌÌà àOur€review€is€governed€by€Rule€13(d),€Tennessee€Rules€ofÏAppellate€Procedure.€€"Unless€otherwise€required€by€statute,Ïreview€of€findings€of€fact€by€the€trial€court€in€civil€actionsÏshall€be€òòde€novoóó€upon€the€record€of€the€trial€court,€accompaniedÍby€a€presumption€of€the€correctness€of€the€finding,€unless€theÏpreponderance€of€the€evidence€is€œother‚wise."›€€In€a€òòde€novoóó€review,Ïthe€parties€are€entitled€to€a€reexamination€of€the€whole€matter€ofÏlaw€and€fact€and€this€court€should€render€the€judgment€warrantedÏby€the€law€and€evidence.€€òòœThornburg›€v.€Chaseóó,€606€S.W.2d€672Ïœ(Tenn.›€App.€1980);€òòAmerican€Buildings€Co.€œv.Whiteóó,›€€640€S.W.2d€569Ï(Tenn.€App.€1982);€Tennessee€Rules€of€Appellate€Procedure,€RuleÏ36.€No€such€presumption€attaches€to€conclusions€of€law.€€òòSeeóó€òòAdamsÏv.€Dean€Roofing€Coóó.,€715€S.W.2d€341,€343€(Tenn.€App.€1986).ÌÌà àœApart€from›€an€itemized€division€of€the€parties'€householdÏgoods,€the€court€fixed€a€dollar€value€for€most€of€the€remainingÏassets.€€He€found€the€value€of€the€remaining€assets€to€be€œgreaterÏthan›€one€and€one„half€million€dollars.€€(If€our€calculations€areÏcorrect,€the€total€value€of€the€remaining€assets€is€substantiallyÏgreater.)€The€court€then€divided€the€property€with€approximatelyÏ75%€going€to€the€wife€and€the€remainder€to€the€husband.ÌÌà àThe€chancellor€made€a€long€and€exhaustive€findings€of€fact.€ÏSince€there€is€abundant€evidence€establishing€all€facts€found€byÍthe€chancellor,€well€beyond€the€"preponderance€standard,"€€weÏconcur€with€the€findings€of€fact€made€by€the€chancellor€except€asÏhereinafter€stated.€€Our€next€inquiry€is€whether€the€division€ofÏproperty€was€equitable€under€the€facts€as€found.ÌÌà àThe€appellant€argues€that€there€is€"a€very€strong€presumptionÏfavoring€equal€division"€of€marital€assets.€€As€authority,€heÏcites€òòEvans€v.€Evansóó,€558€S.W.2d€851,€854€(Tenn.€App.€1977).€€WeÏfind€no€such€presumption.€€There€is,€however€a€presumption€thatÏmarital€property€is€owned€equally.€òòSeeóó€òòSalisbury€v.€Salisburyóó,€657ÏS.W.2d€761€(Tenn.€App.€1983).€€In€this€case€all€property€is€mari…tal€property€and€is€presumed€to€be€equally€owned.€€Under€suchÏcircumstances€it€is€the€duty€of€the€courts€to€make€such€adjust…ments€as€may€be€necessary€to€reach€an€equitable€division€of€theÏproperty,€taking€into€œconsideration›€the€factors€established€inÏT.C.A.€ðð€36„4„121(c),€which€our€General€Assembly€has€provided€forÏguidance.ÌÌà àT.C.A.€ðð€36„4„121(c)€sets€forth€the€factors€to€be€consideredÏin€making€a€division€of€the€marital€estate.€€They€include:ÌÌÓÓà8 àà0 àà à(1)à àThe€duration€of€the€marriage;€ÌÌà8 àà0 àà à(2)à àThe€age,€physical€and€mental€health,€vocationalÏskills,€employability,€earning€capacity,€estate,Ïfinancial€liabilities€and€financial€needs€of€eachÏof€the€parties;€ÌÌà8 àà0 àà à(3)à àThe€tangible€or€intangible€contributions€by€one€(1)Ïparty€to€the€education,€training€or€increasedÏearning€power€of€the€other€party;€ÌÌà8 àà0 àà à(4)à àThe€relative€ability€of€each€party€for€futureÏacquisitions€of€capital€assets€and€income;€ÌÌà8 àà0 àà à(5)à àThe€contribution€of€each€party€to€the€acquisition,Ïpreservation,€appreciation€or€dissipation€of€theÏmarital€or€separate€property,€including€the€contri…bution€of€a€party€to€the€marriage€as€homemaker,Ïwage€earner€or€parent,€with€the€contribution€of€aÏparty€as€homemaker€or€wage€earner€to€be€given€theÏsame€weight€if€each€party€has€fulfilled€his€or€herÏrole;€ÌÌà8 àà0 àà à(6)à àThe€value€of€the€separate€property€of€each€party;€ÌÌà8 àà0 àà à(7)à àThe€estate€of€each€party€at€the€time€of€the€mar…riage;ÌÌà8 àà0 àà à(8)à àThe€economic€circumstances€of€each€party€at€theÏtime€the€division€of€property€is€to€become€effec…tive;ÌÌà8 àà0 àà à(9)à àThe€tax€consequences€to€each€party;€and€ÌÓ ` Ü` " ˜X ÓÌà8 àà0 àà à(10)à àSuch€other€factors€as€are€necessary€to€consider€theÏequities€between€the€parties.ÌÓÓÌà àAll€the€Ó ` Ü›XÓfactors€enumerated€above€do€not€apply€in€each€case.€€InÏthis€instance,€there€was€no€separate€property;€neither€party€atÏthe€time€of€the€marriage€had€an€estate;€and€the€parties€concededÏat€oral€argument€that€there€were€no€real€tax€consequences.€€WithÏregard€to€the€duration€of€the€marriage,€the€age,€physical€andÏmental€health,€vocational€skills,€employability,€earning€capacity,Ïestate,€financial€liabilities€and€financial€needs€of€each€of€theÏparties€are€relatively€equal.€Likewise,€the€difference€between€theÏrelative€ability€of€each€party€for€future€acquisitions€of€capitalÏassets€and€income€is€negligible.ÌÌà àUnder€the€facts€as€found,€the€tangible€or€intangible€contri…butions€by€one€party€to€the€education,€training€or€increasedÏearning€power€of€the€other€party€and€the€contribution€of€eachÏparty€to€the€acquisition,€preservation,€appreciation€or€dissipa…tion€of€the€marital€or€separate€property,€including€the€contribu…tion€of€a€party€to€the€marriage€as€homemaker,€wage€earner€orÏparent€are€the€most€important€items€for€consideration€in€making€aÏdivision€of€the€marital€property.ÌÌà àThe€trial€court€recited€in€its€memorandum€opinion€that€it€wasÏguided€by€T.C.A.€ðð€36„4„121.€€It€is€well„settled€that€trial€courtsÏhave€broad€discretion€in€dividing€œmarital›€estates,€and€theirÏdecisions€are€afforded€great€weight€on€appeal.€òòFisher€v.€Fisheróó,Ï648€S.W.2d€244,€246€(1983);€òòHarrington€v.€Harringtonóó,€798€S.W.2dÏ244,€245€(Tenn.€App.€1990).€€A€trial€court's€division€of€propertyÏneed€not€be€equal€to€be€equitable.€òòBatson€v.€Batsonóó,€769€S.W.2dÏ849,€859€(Tenn.€App.€1988).€As€a€general€matter,€courts€willÏevaluate€the€fairness€of€a€property€division€by€its€final€results.ÏòòThompson€v.€Thompsonóó,€797€S.W.2d€599,€604€(Tenn.€App.€1990).€ÌÌà àWith€regard€to€the€division€of€the€marital€assets€in€thisÏcase,€the€trial€court€made€the€following€findings€of€fact:ÌÌÓÓà8 àà àThe€parties€were€married€in€1980.€€Both€parties€areÏin€their€late€30's€and€appear€to€be€in€relatively€goodÏphysical€and€mental€health.€€Each€party€holds€a€proƒfessional€license€to€practice€in€the€Sate€of€Tennessee.€ÏMrs.€Bookout€is€a€licensed€registered€physical€therapistÏand€Dr.€Bookout€is€a€licensed€dentist.€€Both€partiesÏattended€school€for€their€professional€training€duringÏthe€marriage.€€Each€party€has€demonstrated€the€capacityÏto€earn€a€substantial€income.€€Dr.€Bookout€continues€toÏshow€an€increase€in€his€earning€capacity€since€he€hasÏreturned€to€working€four€days€a€week€and€Mrs.€BookoutÏhas€experienced€some€decrease€in€earnings€over€the€pastÍyear.€€However,€Mrs.€Bookout's€earnings€are€substantial.€ÏThe€parties€during€their€marriage€have€accumulated€anÏestate€in€excess€of€one€and€one€half€million€dollarsÏafter€subtracting€all€liabilities.€€Both€parties€haveÏdemon‚strated€a€relatively€strong€ability€to€provide€forÏthemselves€and€to€acquire€future€assets.€€In€the€courseÏof€obtaining€their€professional€training,€Dr.€Bookout'sÏparents€provided€a€house€in€which€the€parties€lived€andÏpaid€his€tuition.€€Mrs.€Bookout€worked€during€thisÏperiod,€paid€her€own€tuition,€and€provided€support€forÏthe€family€during€that€time.€€The€parties€returned€toÏChattanooga€in€1985€and€began€to€practice€their€profes…sions.€€Dr.€Bookout€established€his€dental€practice€at€aÏlocation€owned€by€his€parents€while€Mrs.€Bookout€workedÏfor€someone€else€in€her€field€of€expertise.€€Later,€Mrs.ÏBookout€established€her€own€professional€practice€in€herÏhusband's€dental€building.€She€later€financed€an€expan…sion€of€this€building€to€house€her€present€professionalÏpractice.€€Since€about€1985€the€record€indicates€Mrs.ÏBookout€has€contributed€approximately€82%€of€the€incomeÏto€the€marital€relationship.€€Dr.€Bookout€first€workedÏfive€or€six€days€per€week€in€his€dental€practice,€gradu…ally€scaling€it€down€to€three€days€per€week€in€the€yearÏor€two€prior€to€the€œparties'›€separation.€€Mrs.€BookoutÏgave€birth€to€the€œparties'›€first€child€in€1990,€andÏtheir€second€child€in€1992.€€She€became€the€partiesÏprimary€care€giver€to€their€children€as€well€as€servingÏas€a€homemaker.€€The€parties€did€pay€to€have€a€helper€inÏthe€home€for€Mrs.€Bookout.€€The€record€indicates€Dr.ÏBookout€enjoyed€his€"leisure€time"€and€this€"leisureÏtime"€contributed€to€the€œparties'›€ultimate€separation.ÌÌÓÓÌà àAfter€making€these€findings€of€fact,€the€court€stated€it€wasÏgiving€due€consideration€to€the€facts€set€forth€in€the€holding€inÏòòBatson€v.€Batsonóó,€supra.€The€court€did€not€unequivocally€makeÍknown€œthe›€statutory€factors€œhe€found›€central€to€his€division€ofÏthe€marital€estate.ÌÌà àAs€we€have€noted€above,€T.C.A.€ðð€36„4„121(c)(3),€(5),€andÏperhaps€(10)€are€the€factors€that€œperhaps€should›€be€given€the€mostÏweight€in€making€œa›€division€of€œproperty€in€this€case.›€€We€œbelieve›Ïthese€subsections€weigh€more€heavily€in€favor€of€the€wife,€Mrs.ÏBookout.€œShe›€clearly€made€a€contribution€to€the€education,€train…ing€and€increased€earning€power€of€her€husband€by€working€andÏproviding€support€for€the€family€while€both€were€in€school.€€TheÏhusband€was€not€employed€while€he€was€in€school.€€Secondly,€theÏwife's€contribution€to€the€acquisition€of€the€marital€property€wasÏmuch€greater€(82%)€than€that€of€œthe€husband.›€Not€only€was€herÏincome€greater€($250,000€to€$300,000€per€year€versus€$75,000.00€toÏ$100,000€per€œyear),›€she€was€also€the€homemaker€and€primary€careÏgiver€to€the€children,€did€more,€and€contributed€more€throughÏlonger€working€hours€than€the€husband.× ƒ, ××  ×ÌÌà àThe€husband€argues€œthat€while›€the€court€œconsidered›€the€wife'sÏcontribution€to€the€œmarriage,€it›€failed€to€consider€œhis›€contribu…tions,€œand›€instead,€penalized€œhim€for€fault›€in€the€breakup€of€theÏmarriage.€€œHe›€correctly€points€out€that€fault€is€not€to€be€consid…ered€in€the€division€of€the€marital€property.€€òòSeeóó€T.C.A.€ðð€36„4„129(a)(1).€€We€find€these€contentions€to€be€without€merit.€€Clear…ly€the€court€considered€and€compared€the€respective€contributionsÏmade€by€each€party.€€As€to€the€assertions€of€penalizing€the€hus…band,€the€appellant€apparently€relies€on€the€court's€statementÏthat€"the€record€indicates€Dr.€Bookout€enjoyed€his€'leisure€time'Ïand€this€'leisure€time'€contributed€to€the€œparties'›€ultimateÏseparation."€Taken€out€of€context,€the€statement€by€the€courtÏcould€conceivably€be€construed€as€an€assignment€of€fault.€€TheÏstatement€is€made,€however,€not€to€assign€fault€but€œto›€draw€aÏcomparison€between€the€wife's€contributions€as€a€homemaker€andÏprimary€care€giver€to€that€of€the€husband.€€We€find€nothing€in€theÏrecord€to€support€the€argument€that€the€husband€was€penalized€forÏfault€in€the€breakup€of€the€marriage.ÌÌà àThe€husband€also€complains€that€he€contributed€to€the€wife'sÏphysical€therapy€practice€and€that€she€did€not€contribute€to€hisÏdental€practice.€€There€is€evidence€in€the€record€indicating€thatÏhe€did€assist€his€wife€in€her€business.€€The€court€found€that€eachÏparty€should€be€awarded€their€respective€professional€practicesÏ"since€neither€appeared€to€have€substantially€contributed€to€theÏestablishment€of€those€respective€values."€€This€finding€by€theÏcourt€is€tantamount€to€a€finding€that€the€contributions€of€theÏhusband€to€the€wife's€professional€practice,€if€any,€were€negligi…ble.€€We€do€not€disagree€with€this€finding.€€The€wife€does€notÏclaim€to€have€contributed€to€the€husband's€dental€practice.ÌÌà àThe€husband€argues€that€his€parents€contributed€much€to€theÏœparties'›€marital€property€and€concludes€that€"[œi]f›€not€for€Dr.ÏBookout,€Mrs.€Bookout€would€not€have€benefited€from€the€contribu…tions€of€the€Bookout€family."€€We€have€no€serious€disagreementÏwith€the€conclusion€reached€by€Dr.€Bookout.€€The€record€does€notÏsupport€a€finding,€however,€that€the€contributions€of€the€BookoutÏfamily€to€the€marital€estate€was€anything€more€than€gifts€to€bothÏDr.€and€Mrs.€Bookout.€€We€find€no€merit€in€this€argument.ÌÌà àFurther,€the€husband€argues,€his€family€contributed€to€theÏsuccess€of€the€wife's€professional€practice€by€providing€theÏbuilding€in€which€her€facilities€were€located€at€no€charge€to€her.ÌIt€is€true€that€Dr.€Bookout's€parents€leased€a€building€to€theÏwife€for€a€period€of€five€years€with€five€successive€options€ofÏfive€years€each€to€renew€the€lease.€€The€lease€did€not€requireÏrental€payments€as€such€but€required€the€wife,€the€sole€tenantÏunder€the€lease€agreement,€to€pay€the€costs€incurred€by€the€les…sors€for€insurance€and€taxes.€€Additionally,€she€is€required€to€doÏall€maintenance€and€upkeep€of€the€property.€€It€cannot,€therefore,Ïbe€said€that€the€facilities€were€furnished€at€no€charge€to€her.€ÏIn€any€event,€the€value€of€the€lease€may€properly€be€considered€asÏa€gift€to€the€parties€and€a€part€of€the€marital€estate.€€Addition…ally,€Mrs.€Bookout€made€capital€improvements€to€the€building,Ïwhich€she€was€permitted€to€do€under€the€lease.€€The€lessors€wereÏunder€no€obligation€to€pay€for€the€improvements€to€the€buildingsÏbut€were,€under€the€terms€of€the€lease,€granted€a€"privilege"€toÏpay€the€wife€for€her€investment.€€Further,€as€the€trial€courtÍnoted,€the€wife€has€renounced€any€claim€to€be€paid€which€she€mightÏhave€against€the€husband's€parents.× ƒ. ××  ×ÌÌà àThe€court€awarded€the€parties'€home€and€most€of€the€furnish…ings€to€the€wife.€€The€court€valued€the€home€(real€estate)€atÏ$405,000.00.€€It€appears€from€the€record€that€the€court€was€con…sidering€the€needs€of€the€wife€in€maintaining€the€family€householdÏfor€herself€and€the€children.€€The€child€support€guidelines,€inÏestablishing€the€amount€of€child€support,€take€into€considerationÏthe€obligation€of€the€non„custodial€parent€to€contribute€to€theÏœmaintenance€of›€the€family€household€for€the€benefit€of€the€chil…dren.€€Thus€to€order€child€support€as€contemplated€by€the€guide…lines€and€further€make€an€award€to€the€custodial€parent€of€proper…ty€consisting€of€that€which€is€subsumed€by€the€guidelines€amountsÏto€œan€improper€award.›ÌÌà àUnder€such€circumstances,€we€feel€it€necessary€to€modify€theÏjudgment€of€the€trial€court€to€reach€a€more€equitable€result.€€WeÏfeel€that€equity€can€be€achieved€by€adjusting€the€assets€awardedÏto€the€husband€to€reflect€an€additional€award€to€him€in€an€amountÏapproximately€equal€to€the€value€of€one„half€of€the€full€value€ofÏthe€home€(real€estate),€which€was€established€by€the€court€atÏ$405,000.00.€It€appears€that€this€result€may€be€reached€by€award…ing€the€municipal€bonds€valued€at€$177,297.00€to€the€husbandÏrather€than€the€wife€and€awarding€the€husband€$25,000.00€in€œcash.›ÌÌà àWe€therefore€modify€the€judgment€of€the€trial€court€to€pro…vide€that€the€husband€rather€than€the€wife€shall€be€awarded€theÏmunicipal€bonds€which€were€awarded€to€the€wife€in€the€final€judg…ment€and€valued€at€$177,297.00.€œIn›€the€event€that€any€of€the€bondsÏhave€matured,€been€reduced€to€cash,€or€otherwise€disposed€of,€theÏhusband€is€awarded€the€remaining€bonds,€if€any,€plus€cash,€payableÏimmediately,€in€an€amount€equal€to€œthe€difference€between€theÏvalue›€of€œthe€bonds€at€the€time€of€the€court's€judgment€and€theÏvalue€of€the›€remaining€bonds,€if€any,€œand›€œ$177,297.00€the€value›Ïpreviously€placed€thereon€by€the€court.€€In€addition,€the€husbandÍis€awarded€œcash›€in€the€amount€of€$25,000.00.€Cash€payments€may€beÏmade€from€any€source€that€the€wife€may€elect.€€œIt€is›€our€intentionÏthat€the€portion€of€the€marital€estate€awarded€to€the€husband€beÏincreased€by€œ$202,297.00€as€of€the€date€of€final€judgment€renderedÏby€the€trial€court.›€œ€We›€affirm€the€judgment€of€the€trial€court€asÏmodified.ÌÌà àœWe€remand€this€case›€to€the€trial€court€for€entry€of€a€judg…ment€consistent€with€this€opinion.€€Costs€are€taxed€equally€be…tween€the€parties.ÌÌÓÓà€ à______________________________Ì€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€Don€T.€McMurray,€JudgeÌÌÌÌCONCUR:ÌÌÌ___________________________________ÌHouston€M.€Goddard,€Presiding€JudgeÌÌÌ___________________________________ÌHerschel€P.€Franks,€JudgeÌœÇÑ  ÑÑ7€e¥XXdÈXXdÈ7Ñà@ àIN€THE€COURT€OF€APPEALSÌÌÌÌÌÌÌÌJOEL€FRANK€BOOKOUT,€€€€€€€€€€€€€)à àMARION€COUNTY€CHANCERYÌ€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)à àC.A.€NO.€01A01„9606„CH„00420Ì€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)Ì€€€€€€€€€€Plaintiff„Appellant€€€)Ì€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)Ì€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)Ì€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)Ì€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)Ì€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)Ìvs.€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)à àHON.€JEFFREY€F.€STEWARTÌ€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)à àCHANCELLORÌ€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)Ì€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)Ì€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)Ì€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)Ì€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)ÌPAMELA€WILLIAMS€BOOKOUT,€€€€€€€€)à àMODIFIED€IN€PART,€AFFIRMEDÌ€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)€€AS€MODIFIED€AND€REMANDEDÌ€€€€€€€€€€Defendant„Appellee€€€€)ÌÌÌÌà@ àò òòòORDERóóó óÌÌÌÓÓà àThis€appeal€came€on€to€be€heard€upon€the€record€from€theÏChancery€Court€of€Marion€County,€briefs€and€argument€of€counsel.€ÏUpon€consideration€thereof,€this€Court€is€of€opinion€that€thereÏwas€no€reversible€error€in€the€trial€court's€judgment€but€thatÏequity€required€a€modification€to€the€final€judgment.ÌÌà àThe€judgment€of€the€trial€court€is€modified€to€provide€thatÏthe€husband€rather€than€the€wife€shall€be€awarded€the€municipalÏbonds€which€were€awarded€to€the€wife€in€the€final€judgment€andÏvalued€at€$177,297.00.€€In€the€event€that€any€of€the€bonds€haveÏmatured,€been€reduced€to€cash,€or€otherwise€disposed€of,€theÏhusband€is€awarded€the€remaining€bonds,€if€any,€plus€cash,€payableÏimmediately,€in€an€amount€equal€to€the€difference€between€theÏvalue€of€the€bonds€at€the€time€of€the€court's€judgment€and€theÏvalue€of€Ñ  Ñthe€remaining€bonds,€if€any,€and€$177,297.00€the€valueÏpreviously€placed€thereon€by€the€court.€€In€addition,€the€husbandÏis€awarded€cash€in€the€amount€of€$25,000.00.€Cash€payments€may€beÏmade€from€any€source€that€the€wife€may€elect.€€It€is€our€intentionÏthat€the€portion€of€the€marital€estate€awarded€to€the€husband€beÏincreased€by€$202,297.00.€€We€affirm€the€judgment€of€the€trialÏcourt€as€modified.ÌÌà àWe€remand€this€case€to€the€trial€court€for€entry€of€a€judg…ment€consistent€with€this€opinion.€€Costs€of€this€appeal€are€taxedÏequally€between€the€parties.ÌÌÓÓà àà àà àà àà àà àà à________________________________Ì€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€Don€T.€McMurray,€JudgeÌÌ€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€______________________________Ì€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€Houston€M.€Goddard,€P.J.ÌÌ€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€______________________________Ì€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€Herschel€P.€Franks,€JudgeÌ