ÿWPC·) …# VUNa %¯ 0 Nµ 0Í bÐ w@Ø 4 , ; †C 0DÉ  m 0J& 0Tp 0^Ä 0h" 0rŠ 0|ü 0†x 0þ 1uŽ 0d AMg,´ Bàýi7j‹¡ , D35U>hB)¦ 0XÏDC' AMjU*·àáv~Á vÓ?" AO(Æa( 0D') D/k) Bš)˜HP LaserJet 4Si/4SiMX PS 600dpiPSCRIPTÈÚØÚÚØÈÚ0nLHÎ'í€"  Z 6Times New Roman Regular¼(&öy$¡¡Ó  ÓÙñÓ Ù(}(2UÞ$¤¤Ý ƒöy!ÝÓ  ÓÙñÓ ÙÝ  ÝÒ°ÒÒ„°ÒÔ€X,X¼¼Ôà ` àòòÚ  Ú0Ú  Úóó- ù- ·a¸U¹DºD»D¼D½e¾¿Ó€ÉDÒ 3|xÉcunningham v. dept. of safety - opinion Í ' IB011C20IB011C2 .   (#Ã$òòÚ  Ú0Ú  Úóó ÿU‹ÿÀÀÀ2 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€-.Cþÿ << Gÿÿ "Ý ƒ!ÝÑ  ÑÑ#€d#ÑÔ€+ÔÔ€+¼ÔÓ  ÓÝ  ÝÔ€0ÔÔ€0ÔÓ  Óò òÔ YYY ÔFILEDÔ€0XÔÌÌMay€21,€1997ÌÌCecil€W.€CrowsonÌAppellate€Court€ClerkÔ  Ôó ó d úÝ ƒ!ÝÑ#€d#ÑÔ€+ÔÔ€+¼ÔÓ  ÓÝ  ÝÒ  ÒÒ „ ÒÔ€+XÔà àòòÚ  ÚÚ  ÚóóThe€forfeiture€procedures€changed€after€the€forfeiture€in€this€case.€€Effective€onÏJanuary€1,€1997,€forfeitures€of€conveyances€seized€under€the€Drug€Control€Act€are€governedÏby€Tenn.€Code€Ann.€ðððð€40„33„101€through€40„33„214€(Supp.€1996)€rather€than€by€theÏstatutory€provisions€discussed€in€this€opinion.Ì _Ý ƒ!ÝÑ#€d#ÑÔ€+ÔÔ€+¼ÔÓ  ÓÝ  ÝÒ  ÒÒ „ ÒÔ€+XÔà àòòÚ  ÚÚ  ÚóóòòSeeóó€òòPolland€v.€¢Safeco£€Ins.€Co.,óó€52€Tenn.€App.€583,€588,€376€¢S.W.2d£€730,€732Ï(1963);€¢Laska£€&€¢Holmgreen£,€16€Mem.€St.€¢U.L.£€Rev.€at€492.Ì -Ý ƒ!ÝÑ#€d#ÑÔ€+ÔÔ€+¼ÔÓ  ÓÝ  ÝÒ  ÒÒ „ ÒÔ€+XÔà àòòÚ  ÚÚ  ÚóóThe€fact€that€a€vehicle€is€registered€in€a€particular€personððs€name€is€not€conclusiveÏevidence€of€ownership.€€òòSmith€v.€Smith,óó€650€¢S.W.2d£€54,€56€(Tenn.€Ct.€App.€1983);€òòPollandÏv.€¢Safeco£€Ins.€Co.,€óó52€Tenn.€App.€at€588,€376€¢S.W.2d£€at€732.€€Courts€understand€thatÏregistration€can€be€used€as€a€subterfuge€by€persons€engaging€in€ð ðforfeiture€planning.ðð€€òò¢Felder£Ïv.€State,óó€515€So.€2d€17,€18„19€(Ala.€Civ.€App.€1997);€òò¢Kam£€Seafood€Co.€v.€State,€óó496€So.2dÏ219,€219€(Fla.€Dist.€Ct.€App.€1986);€òòPeople€v.€1991€Chevrolet€¢Camero£,óó€620€¢N.E.2d£€563,€568Ï(Il.€App.€Ct.€1993);€òòStrand€v.€Chester€Police€¢Depððt£,óó€687€A.2d€872,€877€(Pa.€¢Commw£.€Ct.Ï1997).€€Nonetheless,€courts€consider€¢nonsuspicious£€record€title€as€a€material€factor€in€cases€ofÏthis€sort.€€òòState€v.€1977€Pontiac,óó€294€¢S.E.2d£€660,€661€(Ga.€Ct.€App.€1982).€€Ì Ý ƒ!ÝÑ#€d#ÑÔ€+ÔÔ€+¼ÔÓ  ÓÝ  ÝÒ  ÒÒ „ ÒÔ€+XÔà àòòÚ  ÚÚ  ÚóóòòUnited€States€v.€One€1986€Chevrolet€Monte€Carlo,óó€817€F.€Supp.€729,€732€(N.D.€Ill.Ï1993);€òòState€v.€One€(1)€Ford,€¢Econoline£,óó€381€A.2d€387,€390€(N.J.€Super.€Ct.€App.€Div.Ï1977).Ì ÿÝ ƒ!ÝÑ#€d#ÑÔ€+ÔÔ€+¼ÔÓ  ÓÝ  ÝÒ  ÒÒ „ ÒÔ€+XÔà àòòÚ  ÚÚ  ÚóóòòState€v.€One€(1)€Ford,€¢Econoline£,óó€381€A.2d€at€390.Ì$$$$'ÿÿdxd< Œ 9p`(&Times New Roman% Line 7 d(0"ÿÿ$££Ò  ÒÒ  ÒÒ  ÒÒ  Ò,,,,7Border 1dd€-.Cþÿ << Gÿÿ< Œ 9p`(Arial ÖÝ ƒ!ÝÑ#€d#ÑÔ€+ÔÔ€+¼ÔÓ  ÓÝ  ÝÒ  ÒÒ „ ÒÔ€+XÔà àòòÚ  ÚÚ  ÚóóThe€record€does€not€reveal€whether€the€Corvette€has€been€sold.€€If€it€has€not€been€sold,Ïit€should€be€returned€to€Mr.€Cunningham.€€If€it€has€been€sold,€the€proceeds€should€first€be€usedÏto€satisfy€the€bankððs€lien,€and€the€remainder€should€be€paid€over€to€Mr.€Cunningham.ÌPtPtHHÚ(ÿáÿâùFG(üHHÚ(d'hStyl{WP}01•ÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃà Ãà Ãà Ãà Ãà ÃÃÃÃÃÃÃÃÃÃÃÐ ÐÐHHÐÐ  ÐÐ2ÐÐÿÿ¸æ$ÿÐÐHHÐÐÐÐÐÐÐÐ  ÐÐ ÐÐ ÐÑÑÑGenevaÑÑ ÑÑ € ÑÑ<Px–ÈÑÒÒÒ443!#4ÒÒ$ *$ÒÒ$*$ÒÒ ÿKK ÒÒ  Geneva ÒÒ  Geneva ÒÓ.,ÓÓÓÓ6ÓÓ ÓßßßßßßßßßßßßßßßßßßÑGenevaÑÑ ÑÒ  h HD: Geneva ÒÒ  h HD: Geneva Ò€-‚ƒCþÿ<< CÿÿƒLevel 1Level 2Level 3Level 4Level 5($$””ò òÚ  Ú1Ú  Úó ó„„'÷ÿ dxdüÿP PdÝ ƒ!ÝÔ . ÔÔ€+ÔÔ€+¼ÔÓ  ÓÝ  ÝÑ Ü ÑÒ  ÒÒ ° ÒÒ  ÒÒ „ ÒÑ\R AØ'\ÑÑ  ÑÑ\R AØ'\ÑÑ\R AØ'\ÑÑ\R AØ'\ÑÑ€ÑÑ7€Ï)¼¼ddÈ7ÑÑ  ÑÑ  Ñ›Þ ÞÌÞ ÞÌÌà@ àÔ€+„Ôò òIN€THE€COURT€OF€APPEALS€OF€TENNESSEEÌà@ àMIDDLE€SECTION€AT€NASHVILLEÌœßR€"#.A1-j|êþK` ç `€€@ÿRß›ÌÔ€+¼ÔÌó óÌÌÌWAYNE€ARLE€CUNNINGHAM,à à)Ìà àà àà àà àà àà à)Ìà àPlaintiff/Appellant,à àà à)Ìà àà àà àà àà àà à)à àDavidson€ChanceryÌà àà àà àà àà àà à)à àNo.€94„1805„IÌVS.à àà àà àà àà àà à)Ìà àà àà àà àà àà à)à àAppeal€No.Ìà àà àà àà àà àà à)à à01A01„9509„CH„00411ÌDEPARTMENT€OF€SAFETY,à àà à)ÌSTATE€OF€TENNESSEE,à àà à)Ìà àà àà àà àà àà à)Ìà àDefendant/Appellee.à àà à)ÌÌÌÌà@ àAPPEAL€FROM€THE€CHANCERY€COURT€FOR€DAVIDSON€COUNTYÌà@ àAT€NASHVILLE,€TENNESSEEÌÌà@ àTHE€HONORABLE€IRVIN€H.€KILCREASE,€JR.,€CHANCELLORÌÌÌÌòòFor€the€Plaintiff/Appellantóó:à àà àà àà àòòFor€the€Defendant/Appelleeóó:ÌÌMr.€Howard€B.€Barnwell,€Jr.à àà àà àà àCharles€H.€BursonÌChattanooga,€Tennesseeà àà àà àà àà àAttorney€General€andÏReporterÌÌà àà àà àà àà àà àà àà àRebecca€LyfordÌà àà àà àà àà àà àà àà àAssistant€Attorney€GeneralÌÌÌÌÌÌà@ àÔ€+„Ôò òREVERSED€AND€REMANDEDó óÌÌÔ€+¼ÔÌÌÌÌà àà àà àà àà àà àà àWILLIAM€C.€KOCH,€JR.,ÏJUDGEÇÑ ° ÑÓ€ÓÔ€+„ÔÌà@ àò òòòO€P€I€N€I€O€Nóóó óÌÔ€+¼ÔÌà àThis€appeal€involves€a€fatherððs€efforts€to€regain€possession€of€his€1986ÏCorvette€that€was€seized€incident€to€his€sonððs€arrest€for€selling€marijuana€to€anÏundercover€officer.€€The€Commissioner€of€Safety,€overruling€anÏadministrative€law€judgeððs€decision€to€return€the€automobile,€determined€thatÏthe€father€and€the€son€co„owned€the€Corvette€and€ordered€its€forfeiture€subjectÏto€the€fatherððs€and€a€secured€creditorððs€interests.€€The€Chancery€Court€forÏDavidson€County€affirmed€the€forfeiture€order,€and€the€father€appealed€to€thisÏcourt.€€We€have€determined€that€the€record€does€not€contain€substantial€andÏmaterial€evidence€supporting€the€Commissionerððs€conclusion€that€the€son€wasÏthe€co„owner€of€his€fatherððs€Corvette.€€Accordingly,€we€reverse€the€forfeitureÏorder.€€ÌÌà@ àò òI.ó óÌÌà àWayne€¢Arle£€Cunningham€operates€a€video€machine€business€in€RheaÏCounty.€€In€late€1992,€he€decided€to€buy€a€1986€Corvette€he€found€at€a€localÏcar€lot€because€he€had€always€wanted€one.€€Mr.€Cunningham€purchased€theÏCorvette€in€mid„November€1992€using€money€borrowed€from€the€First€BankÏof€Rhea€County.€€The€title€certificate€identified€Mr.€Cunningham€as€theÏregistered€owner€and€the€First€Bank€of€Rhea€County€as€the€first€¢lienholder£.€ÏOnly€Mr.€Cunningham€and€his€wife€were€listed€as€covered€drivers€on€theÏinsurance€policy€covering€the€Corvette.€ÌÌà àWayne€Alan€Cunningham€was€Mr.€Cunninghamððs€only€child.€€Mr.ÏCunningham€provided€most€of€his€sonððs€support€even€though€his€son€wasÏtwenty€years€old,€married,€and€the€father€of€two€children.€€Mr.€CunninghamÏowned€the€house€where€his€son€lived€and€employed€him€part„time€to€makeÏdeliveries€and€to€run€errands.€€Even€though€Alan€Cunningham€owned€his€ownÏautomobile,€Mr.€Cunningham€gave€him€a€set€of€keys€to€the€Corvette€andÏpermitted€him€to€drive€it€whenever€he€wished.€€Mr.€Cunningham€kept€theÏCorvette€at€his€house€and€paid€for€its€maintenance.€€When€Alan€suggestedÏinstalling€a€new€stereo€system€in€the€Corvette,€Mr.€Cunningham€bought€theÏcomponents€for€his€son€to€install.€€ÌÌà àOn€May€16,€1993,€Alan€Cunningham€sold€6.5€grams€of€marijuana€to€anÏundercover€officer€of€the€Rhea€County€Sheriffððs€Department.€€According€toÏthe€undercover€officer,€the€sale€took€place€in€the€Corvette.€€The€officer€statedÏthat€he€had€been€in€the€Corvette€on€several€times€and€that€he€observed€AlanÏCunningham€driving€the€automobile€on€numerous€occasions.ÌÌà àOn€August€4,€1993,€Mr.€Cunningham€asked€his€son€to€have€theÏCorvetteððs€oil€changed.€€Alan€Cunningham€picked€up€the€car€at€his€fatherððsÏhouse€and€was€driving€it€to€be€serviced€when€the€law€enforcement€authoritiesÏseized€the€automobile€on€the€grounds€that€it€had€been€used€to€facilitate€the€MayÏ16,€1993€drug€transaction.€€When€Mr.€Cunningham€learned€of€the€seizure,€heÏinquired€ð ðWhat€am€I€going€to€have€to€do€to€get€my€car€back?ðð€€The€authoritiesÏinformed€him€that€he€would€have€to€ð ðgo€to€court.ðð€€ÌÌà àMr.€Cunningham€and€First€Bank€of€Rhea€County€filed€timely€claims€forÏthe€Corvette€with€the€Department€of€Safety.€€On€February€8,€1994,€anÍadministrative€law€judge€filed€an€initial€order€finding€that€Mr.€CunninghamÏowned€the€Corvette€and€that€he€did€not€know€about€or€consent€to€the€use€of€hisÏcar€to€facilitate€the€sale€of€illegal€drugs.€€Accordingly,€the€administrative€lawÏjudge€directed€the€Department€to€return€the€Corvette€to€Mr.€Cunningham.€ÏThe€State€appealed€the€initial€order,€and€on€May€13,€1994,€the€CommissionerÏof€Safety€entered€a€final€order€forfeiting€the€Corvette.€€The€CommissionerÏconcluded€that€Mr.€Cunningham€and€his€son€were€ð ðco„ownersðð€of€the€CorvetteÏand€that€the€forfeiture€would€be€subject€to€Mr.€Cunninghamððs€fifty€percentÏownership€interest€and€First€Bank€of€Rhea€Countyððs€lien.€€Mr.€CunninghamÏsought€judicial€review€of€the€Commissionerððs€order,€and€the€Chancery€CourtÏfor€Davidson€County€affirmed€the€forfeiture€on€the€ground€that€the€recordÏcontained€substantial€and€material€evidence€supporting€the€CommissionerððsÏfinding€that€Mr.€Cunningham€and€his€son€were€ð ðco„ownersðð€of€the€Corvette.€€ÌÌÑ 8 ÑÑ d Ñà@ àò òII.ó óÌÌà àMr.€Cunningham€takes€issue€on€this€appeal€with€the€evidentiary€supportÏfor€the€Commissionerððs€conclusion€that€Alan€Cunningham€was€a€ð ðco„ownerððÏof€the€Corvette.€€In€order€to€resolve€this€question,€we€must€consider€not€onlyÏthe€type€of€proof€required€to€establish€ownership€but€also€the€partiesððÏrespective€burdens€of€proof€or€of€going€forward€with€the€evidence.Ìà@ àò òA.ó óÌÌà àForfeiture€proceedings€such€as€those€permitted€by€the€Tennessee€DrugÏControl€Act€are€drastic,€extraordinary€remedies.€€The€courts€construeÏforfeiture€statutes€strictly,€òò¢Redd£€v.€Tennessee€¢Depððt£€of€Safety,óó€895€¢S.W.2d£Ï332,€335€(Tenn.€1995);€òòHays€v.€Montagueóó,€860€¢S.W.2d£€403,€406€(Tenn.€Ct.ÍApp.€1993),€and€accordingly€forfeitures€must€fall€within€the€letter€and€spiritÏof€the€law€in€order€to€be€upheld.€€òò¢Biggs£€v.€State,óó€207€Tenn.€603,€608,€341Ï¢S.W.2d£€737,€740€(1960);€òò¢Blackmon£€v.€Norris,óó€775€¢S.W.2d£€367,€369€(Tenn.ÏCt.€App.€1989).€ÌÌà àThe€State€has€the€initial€and€ultimate€burden€of€proving€that€seizedÏproperty€was€used€or€intended€to€be€used€to€facilitate€a€violation€of€the€drugÏlaws.€€òòSeeóó€Tenn.€Code€Ann.€ðððð€53„11„201(d)(2),€„451(a)(4)€(Supp.€1996).× ƒ% ××  ×€€IfÏthe€State€presents€a€prima€facie€case€for€forfeiture,€the€burden€of€goingÏforward€with€the€evidence€shifts€to€the€claimant€to€prove€either€that€theÏproperty€is€not€subject€to€forfeiture€or€that€he€or€she€has€a€good€faith€interestÏin€the€property€and€that€he€or€she€did€not€know€or€have€reason€to€know€thatÏthe€property€was€being€used€to€facilitate€a€violation€of€the€drug€laws.€€òòSeeóóÏTenn.€Code€Ann.€ðð€53„11„201(f)(1);€Lewis€L.€¢Laska£€&€Brian€K.€¢Holmgreen£,ÏòòForfeitures€Under€the€Tennessee€Drug€Control€Act,óó€16€Mem.€St.€¢U.L.£€Rev.Ï431,€490€(1986)€(ð ð¢Laska£€&€¢Holmgreen£ðð).€€If€the€claimant€presents€prima€facieÏevidence€that€the€property€should€not€be€forfeited,€then€the€burden€of€goingÏforward€with€the€evidence€shifts€back€to€the€State€to€rebut€the€claimantððsÏevidence.€€If€the€State€does€not€rebut€the€claimantððs€Ñ Ü ÑÑ ° Ñevidence,€the€propertyÏcannot€be€forfeited€and€must€be€returned.€€Tenn.€Code€Ann.€ðððð€53„11„201(d)(2),€„201(e)(1);€¢Laska£€&€¢Holmgreen£,€16€Mem.€St.€¢U.L.£€Rev.€at€490.Ì€Ìà@ àò òB.ó óÌÌà àð ðOwnershipðð€is€a€purely€legal€concept.€€3€Roscoe€Pound,€òòJurisprudenceóóÏ129€(1959).€€It€connotes€a€ð ðbundle€of€rightsðð€with€regard€to€the€property.€ÏòòWoods€v.€M.€J.€Kelley€Co.,óó€592€¢S.W.2d£€567,€570€(Tenn.€1980);€Ray€A.ÏBrown,€òòThe€Law€of€Personal€Propertyóó€ðð€1.5,€at€6€(3d€ed.€1975).€€Included€inÏthe€bundle€of€rights€are€(1)€the€right€of€possession,€enjoyment,€and€use,€(2)€theÏunrestricted€right€of€alienation,€and€(3)€the€power€of€testimonial€disposition.€ÏòòState€ex€rel.€Elvis€Presley€¢Intððl£€¢Memððl£€Found.€v.€¢Crowell£,óó€733€¢S.W.2d£€89,€96„97€(Tenn.€Ct.€App.€1987).€€ÌÌà àProof€of€ownership€generally€involves€evidence€with€regard€toÏpossession€and€exercise€of€one€or€more€of€the€prerogatives€in€the€bundle€ofÏownership€rights.€€Thus,€ownership€is€a€question€for€the€trier€of€fact€toÏdetermine€from€the€evidence.€€In€order€to€determine€ownership€of€a€vehicle,Ï¢triers£€of€fact€may€consider€and€weigh€evidence€relating€to€(1)€theÏcircumstances€surrounding€the€vehicleððs€purchase,¢× ƒ& ××  ×£€(2)€the€registration€of€theÍvehicle,× ƒ' ××  ×€(3)€all€aspects€of€insuring€the€vehicle,¢× ƒ( ××  ×£€€(4)€all€partiesðð€financial€stakeÏin€the€vehicle,€(5)€the€actual€possession€of€the€vehicle,€(6)€the€responsibilityÏfor€bearing€the€expense€of€operating,€maintaining,€and€licensing€the€vehicle,¢× ƒ) ××  ×£Ïand€(7)€the€ultimate€right€to€control€the€vehicle€and€to€make€major€decisionsÏconcerning€the€vehicle€such€as€its€use€and€restrictions€on€its€use€or€the€sale€orÏother€disposition€of€the€vehicle.ÌÌà@ àò òC.ó óÌÌà àThe€State€made€out€a€prima€facie€case€that€the€Corvette€was€subject€toÏforfeiture€under€the€Tennessee€Drug€Control€Act€by€presenting€uncontradictedÏproof€that€Alan€Cunningham€conducted€an€illegal€drug€transaction€in€¢the£Ïautomobile.€€Accordingly,€the€burden€of€going€forward€with€the€evidenceÏshifted€to€Mr.€Cunningham€to€establish€that€he€was€the€innocent€owner€of€theÏCorvette€and€that€he€did€not€know,€and€had€no€reason€to€know,€that€his€sonÏwas€using€the€automobile€to€facilitate€an€illegal€drug€transaction.ÌÌà àThere€is€no€suggestion€in€the€proof€that€Mr.€Cunningham€acquired€titleÏto€the€Corvette€as€a€subterfuge€to€circumvent€the€forfeiture€statutes€or€that€heÏhad€any€knowledge€or€reason€to€believe€that€his€son€was€using€the€Corvette€toÏsell€marijuana.€€Accordingly,€the€fate€of€Mr.€Cunninghamððs€claim€rested€onÏhis€ability€to€establish€that€he€was€the€Corvetteððs€owner.€€To€support€his€claim,ÏMr.€Cunningham€proved€that€he€paid€for€the€automobile,€that€he€registered€theÏautomobile€in€his€name€only,€that€he€insured€the€automobile,€and€that€he€wasÏsolely€responsible€for€the€maintenance€and€upkeep€of€the€automobile.€€He€alsoÏproved€that€the€Corvette€was€kept€at€his€house,€that€he€used€the€CorvetteÏwhenever€he€wished,€and€that€he€controlled€the€use€of€the€Corvette€by€others.€€ÌÌà àMr.€Cunninghamððs€evidence€was€sufficient€to€establish€his€claim€to€theÏCorvette.€€Accordingly,€the€burden€of€going€forward€with€the€evidence€shiftedÏback€to€the€State€to€prove€that€Mr.€Cunningham€was€not€the€sole€owner€of€theÏautomobile.€€To€carry€this€burden,€the€State€pointed€out€that€Mr.€CunninghamÏconsulted€his€son€when€he€purchased€the€Corvette,€that€Mr.€Cunningham€gaveÏhis€son€a€set€of€keys€to€the€Corvette€and€permitted€him€to€use€it€at€will,€andÏthat€Alan€Cunningham€played€a€role€in€adding€after„market€¢accessories£€to€theÏautomobile.ÌÌà àThe€privilege€of€using€property€is€only€one€of€many€attributes€ofÏownership.€€As€the€State€points€out€in€its€brief,€an€equally,€if€not€more,Ïsignificant€factor€in€establishing€ownership€is€who€exercises€ultimate€controlÏover€the€property.€€òòFarley€v.€Commissioner,óó€App.€No.€¢01A01£„9201„CH„00004,€1992€WL€151446,€at€*2€(Tenn.€Ct.€App.€July€2,€1992)€(No€Tenn.€R.ÏApp.€P.€11€application€filed).€€This€record€contains€no€evidence€that€Mr.ÍCunningham€turned€over€the€ultimate€control€of€the€Corvette€to€his€son.€€ToÏthe€contrary,€the€record€contains€substantial€and€material€evidence€that€Mr.ÏCunningham€determined€who€used€the€automobile,€when€and€where€it€wouldÏbe€serviced,€and€whether€after„market€accessories€would€be€installed€in€theÏcar.ÌÌà àThe€strongest€evidence€in€the€Stateððs€favor€is€Alan€Cunninghamððs€liberalÏuse€of€the€Corvette.€€He€had€his€own€set€of€keys€and€apparently€used€theÏCorvette€at€will.€€Accordingly,€the€State€argues€that€the€ð ðvehicle€was€as€muchÏfor€[Alan€Cunninghamððs]€use€as€his€fatherððs.ðð€€Perhaps€so.€€This€court,Ïhowever,€is€unprepared€to€hold€that€a€person€using€property€with€anotherððsÏpermission€acquires€some€sort€of€ownership€interest€in€the€property.€€WeÏknow€of€no€legal€precedent€for€such€an€extreme€conclusion,€and€theÏCommissioner€has€cited€none.€€Accordingly,€we€find€that€this€record€does€notÏcontain€substantial€and€material€evidence€supporting€the€CommissionerððsÏconclusion€that€Alan€Cunningham€was€the€ð ðco„ownerðð€of€his€fatherððs€Corvette.€€€ÌÌà@ àò òIII.ó óà àÌÌà àThe€State€also€asserts€that€the€evidence€supports€the€conclusion€that€Mr.ÏCunningham€in€essence€gave€his€son€an€interest€in€the€Corvette.€€In€order€toÏconstitute€an€inter€vivos€gift,€the€donor€must€intend€to€make€a€gift,€mustÏdeliver€the€property€to€the€donee,€and€must€relinquish€to€the€donee€all€rightsÏto€control€the€property.€€òò¢Lowry£€v.€Lowryóó,€541€S.W.2d€128,€130€(Tenn.Ï1976);€òòArnoult€v.€Griffinóó,€490€S.W.2d€701,€710€(Tenn.€Ct.€App.€1972).€€TheÏdonor€cannot€retain€or€reserve€any€interest€in€or€right€to€the€property€or€to€itsÍcontrol.€€òòPamplin€v.€Satterfieldóó,€196€Tenn.€297,€301,€265€S.W.2d€886,€888Ï(1954);€òòLaman€v.€Craigóó,€30€Tenn.€App.€353,€362,€206€S.W.2d€309,€313Ï(1947).ÌÌà àThe€State€presented€no€evidence€that€Mr.€Cunningham€has€relinquishedÏor€intended€to€¢relinquish£€control€over€his€Corvette.€€The€undisputed€evidenceÏis,€in€fact,€to€the€contrary.€€On€the€very€day€that€the€law€enforcement€officersÏseized€the€Corvette,€Mr.€Cunningham€had€directed€his€son€to€pick€up€thatÏautomobile€and€to€have€its€oil€changed.€€Thus,€right€up€to€the€time€of€theÏseizure,€the€Corvette€was€being€garaged€at€Mr.€Cunninghamððs€house,€and€Mr.ÏCunningham€exercised€control€over€its€use.€€Accordingly,€the€State€failed€toÏprove€by€substantial€and€material€evidence€that€Mr.€Cunningham€hadÏeffectively€given€his€son€any€interest€in€the€Corvette.ÌÌà@ àò òIV.€ó óÌÌà àWe€reverse€the€trial€courtððs€decision€affirming€the€CommissionerððsÏconclusion€in€the€forfeiture€order€that€Alan€Cunningham€was€a€ð ðco„ownerðð€ofÏthe€1986€Corvette.€€We€remand€the€case€to€the€trial€court€for€the€entry€of€anÏorder€remanding€the€case€to€the€commissioner€with€directions€to€return€theÏCorvette€to€Mr.€Cunningham€subject€to€the€interests€of€the€First€Bank€of€RheaÏCounty.× ƒ8 ××  ×€€We€also€tax€the€costs€of€this€appeal€to€the€State€of€Tennessee.ÌÌÓÓà àà àà àà àà àà à____________________________Ìà àà àà àà àà àà àWILLIAM€C.€KOCH,€JR.,€JUDGEÌÌCONCUR:ÌÌ________________________________ÌHENRY€F.€TODD,€¢P.J.£,€M.S.€ÌÌ________________________________ÌBEN€H.€¢CANTRELL£,€JUDGE€œ›