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B£!˜HP LaserJet 4Si/4SiMX PS 600dpiPSCRIPTÀÌÀääÀÀÌ0 <èÀ( 9Z &Courier RegularX($¡¡DÒ x°°3|x  } D~ D U€ U U‚ Dƒ I„ … Ó€ ((3üÝ$¤¤Ý ƒ!ÝÝ  Ýà  àòòÚ  Ú0Ú  Úóó(#Ã$òòÚ  Ú0Ú  Úóó> ÿÿ$Small Circleððà0 à<þ6X9`("Courier NewTTWIG:\CLERKS\COAOPN\DENNISON.OPNE‡¡STEVE[‡¡STAFFORD[‡¡DENNISON[‡EEEEEEEE E E E E EEEEE‡2 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)< Œ 9p`(ModernP ÿÿ8Mac DefaultMac DefaultÓ ` °šXÓ>‡¦$"Small Circleð"ðà0  à< Œ 9p`(Monaco d% Line 7 d(((('ÿÿdxd))))7Border 1dd€-+Cþÿ << Gÿÿ("ÿÿ$££Ò  ÒÒ  Ò< Œ 9p`(Arial Ý ƒ!ÝÑ  ÑÑ#€d#ÑÔ€ÔÔ€ÔÝ  ÝÔ€.ÔÔ€.ÔÓ  Óò òÔ YYY ÔFILEDÔ€.XÔÌÌJuly€31,€1996ÌÌCecil€W.€CrowsonÌAppellate€Court€ClerkÔ  Ôó ó }Ý ƒ!ÝÑ#€d#ÑÔ€ÔÔ€ÔÝ  ÝÝ ƒ $Ýà àòòÚ  ÚÚ  ÚóóÝ  ÝÔ€ôÔCourt€of€Appeals€Rule€10(b):Ìà8 àThe€Court,€with€the€concurrence€of€all€judges€participating€in€theÏcase,€may€affirm,€reverse€or€modify€the€actions€of€the€trial€courtÏby€memorandum€opinion€when€a€formal€opinion€would€have€noÏprecedential€value.€€When€a€case€is€decided€by€memorandum€opinionÏit€shall€be€designated€"MEMORANDUM€OPINION,"€shall€not€beÏpublished,€and€shall€not€be€cited€or€relied€on€for€any€reason€in€aÏsubsequent€unrelated€case.€Ì œÝ ƒ!ÝÑ#€d#ÑÔ€ÔÔ€ÔÝ  ÝÝ ƒ $Ýà àòòÚ  ÚÚ  ÚóóÝ  ÝÔ€ôÔAccording€to€the€code,€"the€determination€of€whether€an€individual€isÏmarried€shall€be€made€as€of€the€close€of€his€taxable€year€.€.€.€."€€26ÏU.S.C.A.€ðð€7703(a)(1)€(West€1989).€€Moreover,€"an€individual€legally€separatedÏfrom€his€spouse€under€a€decree€of€divorce€.€.€.€shall€not€be€considered€asÏmarried."€€òòò òId.óóó ó€ðð7703(a)(2).€€Because€the€court€filed€the€decree€of€divorce€inÏJune€1995,€plaintiff's€1995€income€will€be€taxed€according€to€the€unmarriedÏtax€schedule.ÌPtPtHHÚ(ÿáÿâùFG(üHHØ(d'`Styl{WP}01•ÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃà Ãà Ãà Ãà Ãà ÃÃÃÃÃÃÃÃÃÃÃÐ ÐÐHHÐÐ  ÐÐ2ÐÐÿÿ¸æ$ÿÐÐHHÐÐÐÐÐÐÐÐ  ÐÐ ÐÐ ÐÑÑÑGenevaÑÑ ÑÑ € ÑÑ<Px–ÈÑÒÒÒ443!#4ÒÒ$ *$ÒÒ$*$ÒÒ ÿKK ÒÒ  Geneva ÒÒ  Geneva ÒÓ.,ÓÓÓÓ6ÓÓ ÓßßßßßßßßßßßßßßßßßßÑMonacoÑÑ ÑÒ  BA Op Monaco ÒÒ  BA Op Monaco Ò€-‚ƒCþÿ<< CÿÿƒLevel 1Level 2Level 3Level 4Level 5($$””ò òÚ  Ú1Ú  Úó ó„„'÷ÿ dxdüÿP PdÝ ƒ!ÝÔ . ÔÔ€ÔÓ&€''X„d&ÓÑ#€''Xd#ÑÔ€ÔÝ  ÝÓ ` Ü‚Xœ ’X ÓÑ\R AØ'\Ñ›Ñ7€^LXdÈdÈ7ÑÑ  ÑSTEVE€STAFFORD€DENNISON,à à)Ìà àà à)ÌÓ#` Ü‚Xœôx‘X#Óà àPlaintiff/Appellee,à à)à àAppeal€No.Ìà àà à)à à01„A„01„9512„CV„00576Ìv.à àà à)Ìà àà à)à àDavidson€CircuitÌÙ€€ÙœßL€,/+;+'h|¬v` ç `€€Lß›MARILYN€EDWARDS€DENNISON,à à)à àNo.€94D„1247Ìà àà à)Ìà àDefendant/Appellant.à à)ÌÌÌÌÓ  ÓÔ€¼ÔCOURT€OF€APPEALS€OF€TENNESSEEÌÌMIDDLE€SECTION€AT€NASHVILLEÌÌÌAPPEAL€FROM€THE€CIRCUIT€COURT€FOR€DAVIDSON€COUNTYÌÌAT€NASHVILLE,€TENNESSEEÌÌÌTHE€HONORABLE€MURIEL€ROBINSON,€JUDGEÌÓ ` Ü‚XœÈ“X ÓÌÌÓ  ÓÌÌÔ€XÔLARRY€HAYES,€JR.ÌBoult,€Cummings,€Conners€&€BerryÌ414€Union€Street,€Suite€1600ÌP.€O.€Box€198062ÌNashville,€Tennessee€€37219Ìà àATTORNEY€FOR€PLAINTIFF/APPELLEEÌÌÌÌMACLIN€P.€DAVIS,€JR.ÌDARWIN€A.€HINDMAN,€IIIÌ1700€Nashville€City€CenterÌ511€Union€StreetÌNashville,€Tennessee€€37219Ìà àATTORNEYS€FOR€DEFENDANT/APPELLANTÌÌÌÌÌÌÌÌÌÌÓ  ÓAFFIRMED€AS€MODIFIED€AND€REMANDEDÌÌÌÌÌÌÌÌÌÌÌÌÌÓ  ÓÔ€¼ÔSAMUEL€L.€LEWIS,€JUDGEÌÓ  ÓòòÔ€°Ôà àà àMEMORANDUMÏOPINIONÔ€¼Ôóó€Ô€°Ô× ƒ0 ××  ×Ô€¼ÔòòÌÌÌÓ  ÓÓ#` Ü` ä œÈ“X#ÓÓÓÔ€XÔà àóóThis€is€an€appeal€by€defendant,€Marilyn€Edwards€Dennison,Ïfrom€the€trial€court's€Final€Decree€of€Divorce€as€amended€by€theÏcourt's€order€of€20€July€1995.€€The€pertinent€facts€are€asÏfollows.òòÌÌóóà àThe€parties€were€married€in€June€1971.€€Shortly€thereafter,Ïthey€moved€to€Louisville,€Kentucky€so€that€plaintiff,€SteveÏStafford€Dennison,€could€pursue€a€job€opportunity€with€the€Coca„Cola€Company.€€In€June€1973,€the€company€transferred€plaintiff€toÏNashville€where€the€parties€lived€for€three€years.€€In€1976,€theÍparties€moved€again€after€plaintiff€took€an€advertising€job€inÏKansas€City,€Missouri.€€In€1981,€plaintiff€took€a€job€in€Chicago,ÏIllinois€and€the€parties€moved€to€Chicago.€€They€moved€back€toÏNashville€in€1982€when€plaintiff€obtained€a€position€with€BuntinÏAdvertising.€€At€that€time,€plaintiff€earned€$60,000.00€per€year.€ÏThe€parties€purchased€a€home€on€Belle€Meade€Boulevard€forÏ$189,000.00€and€renovated€it€at€an€additional€cost€of€$115,000.00.ÌIn€1988,€plaintiff€began€working€for€Ericson€MarketingÏCommunications.€€In€1992,€he€œearned›€$112,990.00€a€year€and€œhis›Ïœcompensation€has€increased€each€year€since€that€time.€€HeÏtestified€that€his€compensation€for€1995€would€be€$152,900.00.€ÏAlso,€he€explained€that€$40,000.00€of€his€1995€compensation€was€inÏthe€form€of€a€bonus€he€received€in€March€1995€based€on€1994Ïoperations.€€ÌÌà àDefendant€found€employment€each€time€plaintiff's€careerÏtook€the€parties€to€a€new€city.€€From€1971€to€1981,€defendantÏworked€as€an€administrative€assistant€and€in€real€estate,€butÏnever€earned€more€than€$12,000.00€per€year.€€In€1982,€she€had€noÏincome.€€While€employed,€defendant's€highest€incomes€wereÏ$20,000.00€in€1983,€$25,000.00€in€1984,€and€$19,000.00€in€1985.€ÏHer€employer€offered€her€a€higher€salary€in€1985€on€a€temporaryÏbasis€if€she€would€keep€working€while€she€was€pregnant€with€theÏparties'€daughter.€€The€parties'€only€child,€Catherine€Dennison,Ïwas€born€on€14€August€1985.€€Defendant€stopped€working€for€threeÏyears€after€the€child€was€born€and€had€only€part„time€jobs€afterÍ1988.€€She€earned€$800.00€a€year€in€1988,€1989,€and€1990;Ï$2,500.00€in€1991;€and€$5,500.00€in€1992.€€Since€1993,€she€hasÏearned€$6,300.00€each€year.€€Recently,€she€has€not€been€able€toÏfind€full„time€work€which€would€pay€her€more€than€$19,000.00€perÏyear.€€Moreover,€if€she€did€work€full„time,€she€would€have€theÏadditional€expense€of€paying€someone€to€care€for€the€parties'Ïminor€child.€€ÌÌà àDuring€the€marriage,€the€parties€separated€and€reconciledÏthree€times.€€Defendant€testified€that€plaintiff€abused€her€duringÏthe€marriage.€€Specifically,€she€stated€that€he€knocked€herÏagainst€a€wall€and€once€kicked€her€causing€permanent€disfigurementÏto€her€face.€€Plaintiff€admitted€that€he€became€violent€and€abusedÏdefendant€during€that€time.€€He€also€conceded€that€he€used€cocaineÏand€marijuana€during€the€marriage€and€committed€adultery€with€atÏleast€six€women.€€Defendant€testified€that€she€did€not€know€ofÏplaintiff's€adultery€when€she€reconciled€with€him€and€that€she€didÏnot€learn€of€it€until€she€heard€him€testify€at€his€deposition.ÌÌòòà àóóIn€March€1994,€plaintiff€filed€a€complaint€seeking€aÏdivorce€from€defendant€on€the€grounds€of€irreconcilableÏdifferences.€€Defendant€answered€the€complaint€and€denied€allÏmaterial€allegations.€€Subsequently,€defendant€filed€a€motion€forÏsummary€judgment€arguing€that€plaintiff€was€not€entitled€to€aÏdivorce€on€the€ground€of€irreconcilable€differences€and€that€heÏhad€not€alleged€any€grounds€other€than€irreconcilable€differences.€ÍDefendant€also€filed€a€motion€seeking€pendente€lite€support.€€ÌÌà àThereafter,€plaintiff€filed€an€amended€complaint€in€whichÏhe€averred€that€he€was€entitled€to€a€divorce€on€the€grounds€ofÏirreconcilable€differences€and€inappropriate€marital€conduct.€€HeÏalso€filed€a€"Motion›€to€Establish€Support€and€Protect€theÏFinancial€Interests€of€Both€œParties"›€in€October€1994.€€DefendantÏfiled€a€second€answer€to€the€amended€complaint€and€a€counter„claim.€€She€denied€that€plaintiff€was€entitled€to€a€divorce€on€theÏgrounds€of€irreconcilable€differences,€€inappropriate€maritalÏconduct,€or€any€other€ground.€€She€also€asked€the€court€to€awardÏher€separate€maintenance€and€sole€custody€of€the€parties'€minorÏdaughter.ÌÌà àIn€November€1994,€the€court€entered€an€order€requiringÏplaintiff€to€pay€defendant€pendente€lite€support€of€$5,000.00€perÏmonth.€€Thereafter,€defendant€filed€a€motion€for€a€bill€ofÏparticulars€setting€forth€the€facts€relied€on€by€plaintiff€asÏgrounds€for€divorce.€€Plaintiff's€resulting€œbill›€of€particularsÏalleged€that€the€parties€œ"had›€an€unsatisfactory€physicalÏœrelationship,"›€that€defendant€œ"refused›€to€engage€in€sexualÏrelations€except€on€a€very€infrequent€œbasis,"›€€that€defendantÏœ"failed›€to€provide€the€support€and€affection€that€is€expected€of€aÏœspouse,"›€and€that€defendant€did€not€offer€a€œ"complete›€and€lovingÏœfamily."›€€Plaintiff€alleged€that€the€refusal€to€engage€in€regularÏsexual€relations€combined€with€defendant's€œ"refusal›€to€provide€theÍlove,€emotional€support,€care€and€œaffection"›€he€desiredÏconstituted€inappropriate€marital€conduct€and€rendered€furtherÏcohabitation€with€defendant€intolerable.€€ÌÌà àPlaintiff€filed€his€answer€to€defendant's€counter„claim€inÏApril€1995.€€He€admitted€that€plaintiff€was€a€fit€and€properÏperson€to€have€sole€custody€of€the€parties'€minor€child.ÌÌà àDefendant€filed€an€answer€to€plaintiff's€bill€ofÏparticulars€in€May€1995.€€She€denied€that€the€parties€had€anÏunsatisfactory€physical€relationship€and€that€she€refused€to€haveÏsexual€relations€with€plaintiff.€€To€the€contrary,€she€allegedÏthat€plaintiff€refused€to€have€sexual€relations€with€her.€ÏDefendant€denied€that€she€disappeared€emotionally,€physically€orÏotherwise,€that€she€refused€to€take€steps€to€solve€the€parties'Ïmarital€problems,€that€she€was€unsupportive€of€plaintiff,€or€thatÏany€of€her€conduct€constituted€inappropriate€marital€conduct€orÏrendered€further€cohabitation€intolerable.€€In€April€1995,Ïplaintiff€filed€a€supplement€to€his€bill€of€particulars.€€HeÏalleged€that€defendant€was€guilty€of€inappropriate€marital€conductÏbecause€defendant€€falsely€accused€plaintiff€of€adultery€andÏbecause€defendant€had€œ"an›€improper€œrelationship"›€with€another€man.€ÏPlaintiff€filed€an€answer€to€the€supplemental€bill€of€particularsÏin€May€1995.€€She€denied€that€she€falsely€accused€plaintiff€ofÏadultery€and€alleged€that€plaintiff€admitted€to€adultery€in€hisÏdeposition.€€Defendant€denied€that€her€relationship€with€anotherÍman€constituted€inappropriate€marital€conduct€as€a€ground€forÏdivorce.€€ÌÌà àThe€court€heard€the€case€in€May€1995.€€In€June€1995,€itÏentered€a€judgment€awarding€defendant€a€divorce€and€sole€custodyÏof€the€parties'€minor€daughter.€€The€court€ordered€plaintiff€toÏpay€child€support€of€$1,440.00€per€month€except€during€the€monthÏof€July€when€the€order€required€plaintiff€to€pay€only€one„halfÏthat€œamount.€€The€order€also€required€plaintiff›€to€furnish€medicalÏinsurance€and€prescription€medication€to€the€minor€child.€€InÏaddition,€the€court€ordered€the€parties€to€sell€the€maritalÏresidence.€€It€then€awarded€defendant€alimony€of€$750.00€per€monthÏuntil€the€parties€sold€the€residence€and€$1,000.00€per€month€forÏtwenty„four€months€after€the€sale.€€œMoreover,€the›€court€œorderedÏplaintiff€to€pay€defendant€$266.40€per€month€for€36€months€forÏhealth€insurance€coverage.€€The€court€divided€the€maritalÏproperty,€but€reserved€judgment€on€the€division€of€an€income€taxÏcredit€which€plaintiff€expected€to€receive.€€Finally,€the€courtÏordered€plaintiff€to€pay€$6,000.00€of€defendant's€attorney's€fees.ÌÌà àThe€court€addressed€the€tax€credit€issue€in€a€July€1995Ïorder.€€Therein,€the€court€amended€the€final€decree€and€found€thatÏplaintiff's€tax€credit€was€not€a€marital€asset.€€Based€on€thisÏfinding,€the€court€held€that€the€credit€was€not€subject€toÏequitable€division.ÌÌà àDefendant's€first€issue€is€"[w]hether›€the€trial€court€erredÏin€ordering€Mr.€Dennison€to€pay€only€$1,440€per€month€as€childÏsupport€which€is€less€than€the€$1,887€required€by€the€childÏsupport€guidelines€for€Mr.€Dennison's€income€of€$12,742€perÏœmonth."›ÌÌà àTennessee's€code€and€regulations€control€the€determinationÏof€child€support.€€The€code€provides:€œ"In›€making€its€determinationÏconcerning€the€amount€of€support€of€any€minor€child€or€children€ofÏthe€parties,€the€court€shall€apply€as€a€rebuttable€presumption€theÏchild€support€guidelines€.€.€.€œ."›€€Tenn.€Code€Ann.€ðð€36„5„101(e)(1)€(Supp.€1995).€€Next,€the€guidelines€define€the€formulaÏfor€calculating€child€support€amounts.€€Simply€stated,€the€courtÏawards€the€obligee€spouse€an€amount€equal€to€a€specifiedÏpercentage€of€the€obligor€spouse's€net€income.€€The€terms€netÏincome€and€gross€income€are€dependant€on€one€another€and€areÏdefined€as€follows:ÌÓ#` Ü` ä ÒÈ“X#ÓÓÓà0 à(3)à0 àGross€IncomeÌÓ&` Ü` ä Ò* ’X&Óà8 àà0 à(a)à0 àGross€income€shall€include€all€incomeÏfrom€any€source€(before€taxes€and€otherÏdeductions),€whether€earned€orÏunearned,€and€includes€but€is€notÏlimited€to€,€the€following:€wages,Ïsalaries,€commissions,€bonuses,Ïovertime€payments,€dividends,Ïseverance,€pay,€pensions,€interest€.€.Ï.€.Ìà8 àà à.€.€.€.Ìà8 à(4)à0 àNet€income€is€calculated€by€subtracting€fromÏgross€income€of€the€obligor's€FICA€.€.€.€theÏamount€of€withholding€tax€deducted€for€aÏsingle€wage€earner€claiming€one€withholdingÏallowance€.€.€.€,€and€the€amount€of€childÏsupport€ordered€pursuant€to€any€previousÍorder€of€child€support€for€other€children.ÌÌÓÓTenn.€Comp.€R.€&€Regs.€1240„2„4„.03(3)(a)€&€(4)€(1994).€€Once€theÏcourt€determines€the€net€income,€it€then€rounds€it€up€to€the€nextÏdollar€and€applies€the€appropriate€percentage.€€òòò òId.€ó óóó1240„2„4„.03(5).€€When€there€is€one€child,€the€appropriate€percentage€isÏtwenty„one€percent.€€òòò òId.óóó óÌÌà àThe€record€shows€that€plaintiff's€gross€income€in€1995€wasÏ$152,900.00.€€This€amounts€to€an€average€gross€monthly€income€ofÏ$12,742.00€and€a€net€monthly€income€of€$8,985.00.€€The€partiesÏhave€one€child.€€Twenty„one€percent€of€$8,985.00€is€$1,887.00.€ÏThus,€the€child€support€guidelines€require€plaintiff€to€payÏ$1,887.00€per€month.€€Here,€however,€the€court€awarded€defendantÏchild€support€of€$1,440.00€per€month.€€Defendant€pointed€out€andÏwe€agree€that€the€court€apparently€awarded€$1,440.00€per€month€inÏchild€support€because€it€is€the€amount€for€$9,900.00,€the€highestÏgross€monthly€income€listed€on€the€œ"Tennessee›€Child€Support€FromÏMonthly€œIncome"›€table.€€That€table€was€developed€for€use€as€an€aidÏin€applying€the€Tennessee€Child€Support€Guidelines.€€However,€theÏguidelines€themselves€require€an€award€based€upon€plaintiff'sÏentire€net€income.€€œ"The›€court€must€order€child€support€based€uponÏthe€appropriate€percentage€of€all€net€income€of€the€obligor€asÏdefined€according€to€1240„2„4„.03€of€this€œrule."›€€ò òòòId.ó óóó€1240„2„4„.04(3).€€A€trial€court€may€deviate€from€the€guidelines€when€itÏmakes€specific€findings€supporting€a€deviation.€€ò òòòId.ó óóó€œ1240„2„4„.02(7).›€€We€find€no€evidence€to€support€a€deviation€from€theÍguidelines,€and€the€trial€court€did€not€find€that€plaintiff€wasÏentitled€to€a€deviation€from€the€guidelines.€€Therefore,€the€trialÏcourt€erred€in€failing€to€require€plaintiff€to€pay€child€supportÏin€an€amount€equal€to€$1,887.00€per€month,€twenty„one€percent€ofÏhis€net€income.ÌÌà àThe€guidelines€do,€however,€allow€the€trial€courtÏdiscretion€in€making€alternative€payment€arrangements€for€theÏaward€of€child€support.€€œ"When›€the€net€income€of€the€obligorÏexceeds€$6,250€per€month,€the€court€may€establish€educational€orÏother€trust€funds€for€the€benefit€of€the€child(ren)€or€make€otherÏprovisions€in€the€child(ren)'s€best€interest;€however,€all€of€theÏsupport€award€amount€based€on€net€income€up€through€$6,250€must€beÏpaid€to€the€custodial€œparent."›€€œò òòòId.ó óó󛀜1240„2„4„.04(3).›€€RecognizingÏthe€regulations,€the€parties€proposed€to€the€court€that€plaintiffÏpay€any€additional€support€into€an€educational€trust.€€PlaintiffÏfiled€calculations€with€the€trial€court€which€proposed€that€he€payÏ$1,440.00€per€month€child€support€to€defendant€and€$241.00€perÏmonth€into€an€educational€trust.€€Nevertheless,€the€œcourt›€refusedÏto€award€child€support€of€more€than€$1,440.00€and€erred€in€doingÏso.ÌÌà àOn€remand,€the€trial€court€shall€set€child€support€atÏ$1,887.00€a€month.€€Of€this€amount,€$1,440.00€shall€go€directly€toÏdefendant€and€$447.00€shall€go€into€an€educational€trust€fund€forÏthe€minor€child.€€The€trust€shall€include€a€provision€that€if€theÍtrust€funds€are€not€used€for€the€education€of€the€minor€child€theyÏshall€revert€to€the€plaintiff.ÌÌà àDefendant's€second€issue€is€œ"[w]hether›€the€trial€courtÏerred€in€failing€to€award€Mrs.€Dennison€alimony€of€more€than€$750Ïper€month€until€the€sale€of€the€marital€residence€and€$1,000€perÏmonth€for€two€years€after€the€sale€of€the€œresidence."›ÌÌà àDefendant€argues€that€the€record€shows€that€this€amount€ofÏalimony€is€below€her€needs.€€Two€of€the€more€important€factors€toÏconsider€when€determining€the€amount€of€alimony€are€the€obligeeÏspouse's€need€and€the€obligor€spouse's€ability€to€pay.€€€ò òòòBarnhillÏv.€Barnhilló óóó,€826€S.W.2d€443,€455€(Tenn.€App.€1991).€€OtherÏfactors€include:€€disparity€in€the€party's€ability€to€earn€income;Ïthe€relative€fault€for€the€demise€of€the€parties'€marriage;€theÏduration€of€the€marriage;€whether€employment€outside€of€the€homeÏis€undesirable€because€the€obligee€is€the€custodian€of€a€minorÏchild;€and€the€standard€of€living€established€during€the€marriage.€ÏTenn.€Code€Ann.€ðð€36„5„101(d)(1)(Supp.€1995).€€Defendant€arguesÏthat€these€factors€are€in€her€favor€and€establish€that€the€alimonyÏawarded€by€the€trial€court€is€too€low€and€for€too€short€a€periodÏof€time.ÌÌà àAlimony€should€be€determined€so€that€œ"the›€party€obtainingÏthe€divorce€should€not€be€left€in€a€worse€financial€situation€thanÏhe€or€she€had€before€the€opposite€party's€misconduct€brought€aboutÍthe€œdivorce."›€€ò òòòShackleford€v.€Shacklefordó óóó,€611€S.W.2d€598,€601Ï(Tenn.€App.€1980).€€Authorizing€an€award€of€alimony€œ"requires›€thatÏan€amount€of€income€be€ascertained€which€will€provide€for€the€wifeÏto€live€in€the€manner€to€which€she€became€accustomed€during€theÏmarriage[,€and]€.€.€.€the€husband€is€obligated€to€supplement€theÏincome€of€his€wife€to€the€extent€of€his€œability."›€€ò òòòDuncan€v.ÏDuncanó ó,€óó686€S.W.2d€568,€572€(Tenn.€App.€1984).ÌÌà àThe€supreme€court€reversed€this€court€in€ò òòòAaron€v.€Aaronó óóó,Ï909€S.W.2d€408€(Tenn.€1995),€and€substantially€increased€theÏalimony€payments€ordered€by€the€trial€court.€€In€ò òòòAaronó óóó,€theÏhusband€earned€$130,000.00€per€year€and€was€the€primary€wageÏearner.€€The€trial€court€ordered€the€husband€to€pay€the€wifeÏalimony€in€futuro€of€$1,500.00€per€month€until€her€death€orÏremarriage,€the€wife's€education€expenses,€and€the€wife'sÏattorney's€fees.€€ò òòòId.ó óóó€at€409.€€We€limited€the€alimony€to€only€sixÏyears€and€relieved€the€husband€from€paying€the€wife's€educationÏexpenses€and€attorney's€fees.€€ò òòòId.ó óóó€at€409„10.€€Our€supreme€courtÏreversed€and€increased€the€alimony€award€to€$2,500.00€per€monthÏuntil€the€wife's€death€or€remarriage€and€reinstated€the€trialÏcourt's€award€of€education€expenses€and€attorney's€fees.€€ò òòòId.ó óóó€atÏ411.€€The€court€stated:ÌÓÓà8 àMs.€Aaron€offered€proof€that€in€order€for€her€andÏthe€children€to€maintain€their€pre„divorce€standardÏof€living€they€would€need€$6,461.70€per€month.€ÏWhile€alimony€is€not€intended€to€provide€a€formerÏspouse€with€relative€financial€ease,€we€stress€thatÏalimony€should€be€awarded€in€such€a€way€that€theÏspouses€approach€equity.€€Finally,€Mr.€AaronÍoffered€no€proof€that€he€is€unable€to€pay€theÏalimony€ordered€by€the€trial€court.€€We€concludeÏthat,€based€on€these€facts,€$1,500€per€month€isÏinsufficient€to€meet€Ms.€Aaron's€needs.€€Thus,€weÏaward€her€$2,500€per€month.€€While€this€will€notÏput€her€in€the€same€position€in€which€she€was€priorÏto€the€divorce,€it€will€provide€her€with€œ"closing›Ïœin"›€money;€that€is,€she€will€be€enabled€to€moreÏclosely€approach€her€former€economic€position.€ÏFurther,€we€find€that€she€is€entitled€to€permanentÏalimony,€not€to€be€terminated€until€her€death€orÏremarriage.ÌÌò òòòId.ó óóóÌÌÌÓÓà àThe€record€reveals€defendant's€income€history€and€herÏfinancial€needs.€€From€1971€to€1981,€defendant€earned€no€more€thanÏ$12,000.00€in€a€single€year.€€She€had€no€earnings€in€1982€and€herÏhighest€incomes€were€$20,000.00€in€1983,€$25,000.00€in€1984,€andÏ$19,000.00€in€1985.€€After€the€birth€of€the€parties'€child,Ïdefendant€stopped€working€for€three€years.€€Thereafter,€she€earnedÏ$800.00€per€year€in€1988,€1989,€and€1990.€€She€earned€$2,500.00€inÏ1991€and€$5,500.00€in€1992.€€Since€1993,€she€has€earned€$6,300.00Ïa€year.€€Currently,€she€cares€for€the€parties'€daughter€and€worksÏpart„time.€€The€evidence€also€established€that€defendant'sÏexpenses€were€$7,214.00€per€month.€€Because€the€court€awardedÏdefendant€sole€custody€of€the€minor€child,€her€child€care€expensesÏwill€increase€if€she€works€full„time.€€Also,€she€has€been€unableÏto€find€a€full„time€job€that€would€pay€more€than€$19,000.00€perÏyear.ÌÌà àThe€undisputed€evidence€established€that€plaintiff's€faultÏcaused€the€demise€of€the€parties'€marriage.€€œPlaintiff€physicallyÍabused€defendant.€€He€admitted€to€knocking€her€against€the€wallÏand€kicking€her.€€He€also€admitted€that€he€used€cocaine€andÏmarijuana€during€the€marriage€and€committed€adultery€with€at€leastÏsix€different€women.ÌÌà àConsideration€of€the€various€factors€justifies€aÏsignificantly€larger€alimony€award€for€longer€than€two€years.€€WeÏare€of€the€opinion€that€the€evidence€preponderates€against€theÏtrial€court's€award€of€only€$750.00€per€month€until€the€sale€ofÏthe€marital€residence€and€$1,000.00€per€month€for€only€two€yearsÏthereafter.€€We€are€of€the€opinion€that€from€all€of€the€evidenceÏthe€alimony€should€be€increased€to€$2,500.00€per€month€untilÏdefendant's€death€or€remarriage.€€On€remand,€the€trial€court€shallÏenter€an€order€to€this€effect.ÌÌà àDefendant's€third€issue€is€"[w]hether›€the€trial€court€erredÏin€failing€to€award€Mrs.€Dennison€an€equitable€portion€of€theÏamount€in€excess€of€that€required€by€law€that€Mr.€Dennison€causedÏto€be€withheld€from€his€March€1995€bonus€for€federal€œtaxes."›ÌÌà àPlaintiff€received€a€bonus€of€$40,000.00€in€March€1995.€€He€Ïhad€his€employer€withhold€$20,000.00€of€the€bonus€for€federalÏincome€tax€purposes.€€The€tax€rate€for€an€unmarried€taxpayerœ× ƒ1 ××  ×›€isÍthirty„one€percent€of€the€excess€of€$53,500.00€in€taxable€incomeÏup€to€$115,000.00€and€is€thirty„six€percent€of€the€income€overÏ$115,000.00€and€up€to€$250,000.00.€€26€U.S.C.A.€ðð€1(c)(West€Supp.Ï1996).€€Plaintiff's€1995€income€including€his€$40,000.00€bonus€wasÏ$152,900.00.€€The€maximum€tax€rate€on€the€$40,000.00€bonus€wouldÏnot€have€exceeded€thirty„six€percent.€€Nevertheless,€plaintiff€hadÏhis€employer€withhold€an€extra€fourteen€percent€or€$5,600.00.€ÏBecause€the€parties€were€still€married,€it€is€defendant'sÏinsistence€that€this€compensation€was€marital€property.€€We€agree.€ÏAll€totaled,€the€undisputed€evidence€established€that€plaintiff'sÏemployer€withheld€an€excess€of€$10,242.00€for€tax€purposes€duringÏthe€first€five€months€of€1995.€€ÌÌà àPlaintiff's€bonus€and€compensation€are€marital€property.€ÏThus,€defendant€was€entitled€to€a€share€of€it.€€Marital€propertyÏincludes€œ"all›€real€and€personal€property,€both€tangible€andÏintangible,€acquired€by€either€or€both€spouses€during€the€courseÏof€the€marriage€up€to€the€date€of€the€final€divorce€hearing€.€.€.Ïœ."›€€Tenn.€Code€Ann.€ðð€36„4„121(b)(1)(A)(1991).€€By€having€hisÏemployer€withhold€an€excessive€amount,€plaintiff€attempted€toÏconvert€the€marital€property€into€a€tax€credit€against€his€1995Ïtaxes€that€would€either€result€in€his€paying€less€taxes€in€1995Ïafter€the€divorce€was€final€or€in€his€receiving€a€refund€of€taxesÍwhen€he€filed€his€1995€tax€return.€€Under€either€of€theseÏscenarios€the€excess€amount€is€a€marital€asset€and€plaintiff€isÏentitled€to€an€equitable€division€of€that€asset.€ÌÌà àThe€trial€court's€finding€that€defendant€had€œ"failed›€toÏconvince€this€Court€that€a€marital€asset€in€the€form€of€a€taxÏcredit€or€overpayment€has€been€created€due€to€the€amount€of€moneyÏthat€Mr.€Dennison€has€withheld€from€his€1995€bonus€payment€fromÏhis€œemployer"›€is€a€finding€against€the€preponderance€of€theÏevidence.€€This€court€holds€that€the€excess€withholding€ofÏ$10,242.00€was€marital€property€and€that€defendant€is€entitled€toÏone€half€or€$5,121.00€of€that€amount.€€On€remand,€the€trial€courtÏshall€enter€an€order€to€that€effect.ÌÌà àDefendant's€fourth€issue€requests€that€she€œ"be›€awardedÏattorney's€fees€from€Mr.€Dennison€for€the€services€of€her€attorneyÏon€this€œappeal."›ÌÌà àWe€think€that€it€is€evident€from€this€record€that€theÏdefendant€lacks€the€resources€to€pay€her€attorney's€fees.€€UnderÏthese€circumstances,€an€award€of€attorney's€fees€is€appropriate.€Ïò òòòFox€v.€Foxó óóó,€657€S.W.2d€747,€749€(Tenn.€App.€1983).€€Taking€allÏmatters€into€consideration,€including€the€plaintiff's€ability€toÏpay€and€the€defendant's€success€on€appeal,€we€are€of€the€opinionÏthat€defendant€is€entitled€to€her€attorney's€fees.€€ÌÓÓà8 à[The€spouse]€should€not€have€to€pay€the€cost€ofÍdefending€her€entitlement€to€alimony€and€assertingÏher€child's€right€to€increase€support€payments€outÏof€her€employment€income€which,€when€combined€withÏthe€support€payments,€still€does€not€provide€theÏstandard€of€living€to€which€[the€spouse]€wasÏaccustomed€to€during€the€parties'€marriage.€€ò òòòÌÌÓÓMcCarty€v.€McCartyó óóó,€863€S.W.2d€716,€722€(Tenn.€App.€1992).€€ò òòòButÏsee€Florence€œv.€›Florence,ó óóó€No.€85„272,€1996€WL€125539,€at€*€3Ï(Tenn.€App.€22€March€1996)(affirming€the€trial€court's€decisionÏœawarding›€wife€œonly€one„half›€of€her€attorney's€fees€because€wifeÏwas€œ"consistently›€œunderemployed").›ÌÌà àTherefore,€it€results€that€the€judgment€of€the€trial€courtÏon€remand€should€be€amended€to€order€plaintiff€to€pay€childÏsupport€of€$1,887.00€per€month€to€defendant,€which€shall€includeÏ$1,440.00€per€month€paid€directly€to€defendant€and€$447.00€perÏmonth€payable€to€an€educational€trust€fund€for€the€benefit€of€theÏminor€daughter;€to€order€plaintiff€to€pay€to€defendant€alimony€inÏfuturo€of€$2,500.00€per€month€until€defendant's€death€orÏremarriage;€to€order€plaintiff€to€pay€defendant€$5,121.00€as€herÏshare€of€the€excess€marital€property€which€was€withheld€fromÏplaintiff's€compensation€for€federal€taxes;€and€to€conduct€aÏhearing€to€determine€reasonable€attorney's€fees€incurred€byÏdefendant€in€this€appeal.€€It€goes€without€saying€that€if€there€isÏa€material€change€in€circumstances,€either€party€may€apply€to€theÏcourt€for€a€reduction€or€increase€in€the€amount€of€alimony€inÏfuturo.€€In€all€other€respects,€the€judgment€of€the€trial€court€isÏaffirmed€and€the€cause€is€remanded€to€the€trial€court€for€furtherÍnecessary€proceedings.€€Costs€on€appeal€are€taxed€toÏplaintiff/appellee,€Steve€Stafford€Dennison.ÌÓ  ÓÓ)` Ü` ä Ò*» ’X)ÓÓÓœ›à àà àà àà àà àà àà àà àà àœà à›à àà àà à__________________________________Ìà àà àà àà àSAMUEL€L.€LEWIS,€JUDGEÌœÌÌÌÌCONCUR:›ÌœÌ›Ì_________________________________ÌHENRY€F.€TODD,€P.J.,€M.S.ÌÌÌœ_________________________________›ÌœBEN€H.€CANTRELL,€J.ÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌ