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X/&24Technical Document Style.. 23  Ԁ.   CRight ParRight-Aligned Paragraph NumbersI.A.1.a.(1)(a)i)a)3|x<6X9`(*Courier 12pt10cpiXXx6X@JQX@( T$   dU!$(G.2A$ FT!   tXX     0  MARVINBERKELESLIEMcWILLIAMS($   0  MARVINBERKELESLIEMcWILLIAMSBEIERBROERSMA("$    GGGG'dxd }~DDDDӀ2 0Indent123  2" 0Indent20 23  2, 0Indent30 0 23  26 0Indent40 0 0 23  2@ 0Indent50 0 0 0 23  2J 0Indent60 0 0 0 0 23  2T 0Indent70 0 0 0 0 0 23  2^ 0Indent80 0 0 0 0 0 0 23  VWXYZ[\] ?AGMSYaioIndent0I.A.1.a.(1)(a)i)a)<  9p`(ModernP 8Mac DefaultMac Default ` X<  9p`(Monaco<  9p`(Courier New% Line 7 diiii7Border 1ddNjC << G<  9p`(Arial $ F!  #d#_h  ll   YYY FILEDlX August16,1996CecilCrowson,Jr.lAppellateCourtClerk   F!#d#_h  I$h         (3)Grossincome.     (a)Grossincomeshallincludeallincomefromanysource(beforetaxesandotherdeductions),whetherearnedorunearned,andincludesbutisnotlimitedto,thefollowing:wages,salaries,commissions,bonuses,overtimepayments,dividends,severancepay,pensions,interest,trustincome,annuities,capitalgains,benefitsreceivedfromtheSocialSecurityAdministration,i.e.,TitleIISocialSecuritybenefits,workerscompensationbenefitswhethertemporaryorpermanent,judgmentsrecoveredforpersonalinjuries,unemploymentinsurancebenefits,gifts,prizes,lotterywinnings,alimonyormaintenance,andincomefromselfemployment.Incomefromselfemploymentincludesincomefrombusinessoperationsandrentalproperties,etc.,lessreasonableexpensesnecessarytoproducesuchincome.Depreciation,homeoffices,excessivepromotional,excessivetravel,excessivecarexpenses,orexcessivepersonalexpenses,etc.,shouldnotbeconsideredreasonableexpenses."Inkind"remunerationmustalsobeimputedasincome,i.e.,fringebenefitssuchasacompanycar,thevalueofonbaselodgingandmealsinlieuofBAQandBASforamilitarymember,etc.(Emphasissupplied.)   PtPtHH(FG(HH(d'`Styl{WP}01  HH  2$HH  Geneva  <Px443!#4$*$$*$ KK  Geneva  Geneva .,6 Monaco   BA Op Monaco  BA Op Monaco NC<< CLevel 1Level 2Level 3Level 4Level 5($$   1  ' dxdP Pd F! . _&ggXd&#ggXd#h    7XXdd7\RA'\ `    , 5  i u` Lkmj;+'h|`  `Lߛ@ INTHECOURTOFAPPEALSOFTENNESSEE@ EASTERNSECTIONMARYFITZGERALDBROOME(GRAY)@ ) HAMILTONCOUNTY@ ) 03A019602CV00070 PlaintiffAppellant @ )@ )@ ) v. @ ) HON.L.MARIEWILLIAMS,̀@ ) JUDGE @ )BRADLEYJ.BROOME@ )@ )  DefendantAppellee  @ ) AFFIRMEDANDREMANDED ̛BARBARAL.BROERSMAOFCHATTANOOGAFORAPPELLANTANDREWBERKEOFCHATTANOOGAFORAPPELLEE    OPINION         Goddard,P.J.  MaryFitzgeraldBroome(Gray)appealsadecreeoftheCircuitCourtforHamiltonCountywhichshecontendsdidnotsufficientlyincreaseapreviouschildsupportawardbecausetheCourtimproperlyfailedtoconsidereithercapitalgainsincomeoraninheritancewhichMr.Broomereceivedfromhismother.  Clearly,capitalgainsincomeshouldbeconsideredasitisspecificallymentionedintheTennesseeChildSupportGuidelines. n   ׀However,aresolutionoftheissuesraiseddoesnotrequiresuchadetermination.WesaythisbecausethenarrativeϜstatementoftheevidencedoesnotshowthatthesaleofMr.Broome'sresidenceresultedinacapitalgainorthattheassetsofhismother'sestateexceededthedebts.  Mr.Broome'smotionpursuanttoT.C.A.271122thathebeawardeddamagesbecausethisisafrivolousappealisdenied.  FortheforegoingreasonsthejudgmentoftheTrialCourtisaffirmedandthecauseremandedforsuchfurtherproceedings,ifany,asmaybenecessaryandcollectionofcostsbelow.CostsofappealareadjudgedagainstMs.Broome.      _______________________________      HoustonM.Goddard,P.J.CONCUR:________________________________HerschelP.Franks,J.________________________________DonT.McMurray,J.