ÿWPC¶ …# VUNa %¯ 0(µw@Ý4 1 @ U:H 0J‚ 0TÌ 0^ 0h~ 0ræ 0|X 0†Ô 0Z 1uê U,_ 0d‹ Bï U, U>8U*v D3 B)ÓDCü 0@? AMôÌv~ÀvÓ> AOÆ` 0D& D/j B™˜HP LaserJet 4Si/4SiMX PS 600dpiPSCRIPTÀÌÀääÀÀÌ0 (ÖÃ9 Z ‹6Times New Roman RegularX($¡¡ Ÿe¡¢£{¤¥E¦§Ue¨Ó€²Gav 3|x²,c½¬AZ‹"Arial Regular2 ÿÿ0Indent1Ô2ÔÔ3  Ô2" ÿÿ0Indent2à0 àÔ2ÔÔ3  Ô2, ÿÿ0Indent3à0 àà0 àÔ2ÔÔ3  Ô26 ÿÿ0Indent4à0 àà0 àà0 àÔ2ÔÔ3  Ô2@ ÿÿ0Indent5à0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2J ÿÿ0Indent6à0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2T ÿÿ0Indent7à0 àà0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2^ ÿÿ0Indent8à0 àà0 àà0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô ÿÿ?AGMSYaioIndent0I.A.1.a.(1)(a)i)a)< Œ 9p`(ModernP ÿÿ8Mac DefaultMac DefaultÓ ` °šXÓ d< Œ 9p`(Monaco< Œ 9p`(&Times New Roman< Œ 9p`(Arial%%%%'ÿÿdxd% Line 7 d++++7Border 1dd("ÿÿ$££Ò  ÒÒ  Ò€-,Cþÿ << Gÿÿ êÝ ƒ!ÝÔ€ÔÔ€(ÔÝ  ÝÔ€)ÔÔ€)ÔÓ  Óò òÔ YYY ÔFILEDÔ€)XÔÌÌJune€14,€1996ÌÌCecil€W.€CrowsonÌAppellate€Court€ClerkÔ  Ôó óPtPtHHÚ(ÿáÿâùFG(üHHÚ(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  ÓÑ\R AØ'\ÑÔ€)Ô›Ñ7€ á– XXdædÈ7ќـ€ÙßL€./,;+'h|` ç `€€Lß›à@ àò òIN€THE€COURT€OF€APPEALS€OFÏTENNESSEEÌà@ àWESTERN€SECTION€AT€NASHVILLE€ÌÌÌCPB€MANAGEMENT,€INC.€andà àà à)€€ÌPETER€S.€BROWN€ACCOUNTANCYà à)ÌCORPORATION,à àà àà àà à)Ìà àà àà àà àà àà à)Ìà àà àó óPlaintiffs/Appellees,à àò ò)€Davidson€Chancery€No.€91„3483„1Ìà àà àà àà àà àà à)ÌVS.à àà àà àà àà àà à)€€Appeal€No.€01A01„9509„CH„00397Ìà àà àà àà àà àà à)ÌDON€EVERLY,€Individually€andà àà à)ÌOLD€BLACK€CROW,€INC.,à àà à)Ìà àà àà àà àà àà à)Ìà àà àó óDefendants/Appellants.à àò ò)ó óÌÌÌà@ àAPPEAL€FROM€THE€CHANCERY€COURT€OF€DAVIDSON€COUNTYÌà@ àAT€NASHVILLE,€TENNESSEEÌà@ àTHE€HONORABLE€IRVING€H.€KILCREASE,€JR.,€CHANCELLORÌÌÌÌÌÌÌò òLARRY€D.€ASHWORTHó óÌò òPETER€D.€HEILÌó óNashville,€TennesseeÌAttorneys€for€AppellantsÌÌÌò òR.€HORTON€FRANK,€IIIÌFRANK€&€FRANK,€PLLCÌó óNashville,€TennesseeÌAttorney€for€AppelleesÌÌÌò òÌÌAFFIRMED€IN€PART,€REVERSED€IN€PARTÌÌÌÌÌÌÌÌó óà àà àà àà àà àà àà àà àà àò òALAN€E.€HIGHERS,€J.ÌÌÌÌCONCUR:ÌÌDAVID€R.€FARMER,€J.ÌÌHOLLY€KIRBY€LILLARD,€J.ÌÌÓÓó óà àPlaintiffs€in€this€case€are€CPB€Management,€Inc.€(CPB),€a€businessÏmanagement€Ñ7€ á– XXdæ XXdæ7Ñservices€company,€and€Peter€S.€Brown€Accountancy€Corp.€(BrownÏAccountancy).€Peter€S.€Brown€is€the€sole€officer€and€stockholder€of€both€CPB€andÏBrown€Accountancy.€Defendants€are€Don€Everly€of€the€Everly€Brothers,€and€Old€BlackÏCrow,€Inc.,€the€corporate€entity€through€which€Don€Everly€conducts€his€business.ÏPlaintiffs€brought€this€suit€against€defendants€to€recover€for€certain€accounting€andÏmanagement€services€allegedly€performed€for€defendants.€€The€chancellor€held€thatÏBrown€Accountancy€was€entitled€to€recover€$5,322.25€from€Old€Black€Crow,€Inc.,Ïpursuant€to€an€express€oral€contract€between€the€parties,€and€that€CPB€was€entitled€toÏrecover€$33,900.00€from€Don€Everly€individually,€under€a€theory€of€unjust€enrichment.ÏDefendants€have€appealed€and€presented€the€following€issues€for€our€review:€(1)Ïwhether€the€chancellor€erred€in€awarding€damages€to€CPB€on€an€unjust€enrichmentÏtheory€when€there€existed€an€express€contract€between€the€parties;€(2)€whether€theÏtrial€court€erred€in€holding€Old€Black€Crow,€Inc.€liable€to€Brown€Accountancy€forÏaccounting€services;€and€(3)€whether€the€trial€court€erred€in€ruling€that€CPB€was€notÏrequired€to€possess€a€valid€certificate€of€authority€in€order€to€maintain€this€action.€€ForÍthe€reasons€stated€below,€we€reverse€the€trial€courtððs€judgment€in€part,€and€affirm€inÏpart.€ÌÌà àThe€pertinent€facts€are€as€follows.€€In€late€1989,€Peter€S.€Brown€and€Don€EverlyÏagreed€that€CPB€would€act€as€Donððs€business€manager€in€return€for€5%€of€Donððs€grossÏincome.€€In€addition,€the€parties€agreed€that€Brown€Accountancy€would€prepare€andÏfile€Donððs€tax€returns€for€1989€on€a€per„hour€billing€basis.€Although€Don€alleges€thatÏthe€parties€never€agreed€that€Brown€Accountancy€would€render€accounting€servicesÏfor€Old€Black€Crow,€Inc.,€Brown€alleges€that€the€parties€agreed€that€the€tax€returns€wereÏto€be€prepared€and€filed€for€both€Don€and€Old€Black€Crow,€Inc.€€Brown€AccountancyÏsubsequently€prepared€and€filed€the€tax€returns€for€both€Don€personally€and€for€OldÏBlack€Crow,€Inc.€€Don€paid€Brown€Accountancy€for€its€time€spent€preparing€DonððsÏindividual€taxes,€but€Old€Black€Crow,€Inc.€refused€to€pay€for€the€time€spent€preparingÏthe€companyððs€tax€returns.ÌÌà àIn€August€1990,€the€Everly€Brothers€received€an€offer€to€perform€a€EuropeanÏtour€to€take€place€in€the€spring€of€1991.€€€Derek€Block,€a€European€concert€promoter,Ïsent€the€offer,€which€contained€a€list€of€tentative€dates€and€venues€for€the€proposedÏtour.ÌÌà àBrown€testified€that€he€submitted€a€proposal€to€Phil€Everly€whereby€CPB€wouldÏbook€appearances€for€the€European€tour€in€return€for€5%€of€the€total€gross€revenueÏgenerated€from€the€tour.€Brown€stated€that€Phil€agreed€to€the€proposal,€and€directedÍhim€to€go€to€Europe€to€begin€booking€the€tour.€Brown€stated€that€he€spoke€with€DonÏabout€the€proposal€and€that€he€ð ðthought€his€(Donððs)€reaction€was€good.ðð€€BrownÏsubsequently€went€to€London€in€1990€and€met€with€promoters€to€book€the€tour.€ÌÌà àIn€March€1991,€Don€terminated€CPBððs€services.€In€April€and€May€of€1991,€theÏEverly€Brothers€performed€the€European€tour,€which€grossed€a€total€of€$678,000.00.€ÏPhil€paid€5%€of€his€share€of€the€revenue€generated€by€the€tour€to€CPB,€which€wasÏ$33,900.00.€Don€refused€to€pay€5%€of€the€profits€from€the€1991€tour.€€However,€DonÏpaid€CPB€5%€of€his€total€gross€earnings€from€1990,€which€was€$54,213.74.ÌÌà àNo€written€contract€existed€between€Don€and€CPB.€€Brown€conceded€that€DonÏdid€not€expressly€agree€to€pay€him€5%€of€the€gross€receipts€of€the€tour€in€addition€to€Ïthe€5%€that€Don€had€already€agreed€to€pay,€but€testified€that€Don€implied€that€heÏwould€pay.€According€to€Brown,€Don€knew€that€Brown€was€working€to€put€together€theÏEuropean€tour€and€did€not€object.€€In€contrast,€Don€testified€that€he€did€not,€at€any€time,Ïagree€to€pay€Brown€any€amount€beyond€the€5%€that€the€parties€had€already€agreedÏupon.€€Don€stated€that€he€said,€ð ðNo€way,ðð€in€response€to€Brownððs€proposal.€Don€alsoÏtestified€that€Brown€was€terminated€prior€to€the€tour€and€that€Don€had€nothing€to€doÏwith€Brownððs€work€in€Europe€because€Phil€sent€him€to€Europe.€€However,€DonÏadmitted€that€he€ð ðhad€a€notionðð€that€Brown€was€seeking€an€additional€5%€for€bookingÏthe€European€tour€and€that€he€did€not€stop€Brown€from€putting€the€tour€together.€ÌÌà àPhil€Everly€admitted€that€Brown€sought€additional€money€for€services€performedÍin€connection€with€the€European€tour,€but€denied€that€he€agreed€to€pay€Brown€theÏadditional€money.€€Phil€in€fact€paid€Brown€5%€of€his€share€of€the€revenues€generatedÏby€the€tour€because,€Phil€said,€he€was€planning€to€terminate€Brownððs€services€and€didÏnot€want€any€animosity€between€them.€€Phil€testified€that€he€explicitly€told€Brown€theÏday€that€Brown€left€for€Europe€that€Don€would€not€go€along€with€his€proposal€and€thatÏDon€would€never€agree€to€pay€him€any€additional€money.€ÌÌà àThe€chancellor€found€that€Don€Everly€and€Brown€agreed€that€BrownÏAccountancy€would€prepare€and€file€both€Don€Everlyððs€and€Old€Black€Crow€Inc.ððs€taxÏreturns€for€1989,€in€return€for€compensation€on€an€hourly€basis.€€Accordingly,€theÏchancellor€entered€a€judgment€for€Brown€Accountancy€against€Old€Black€Crow,€Inc.€inÏthe€amount€of€€$5,322.25.€€The€chancellor€further€held€that€Don€Everly€either€knew€orÏshould€have€known€that€Brown€expected€to€be€paid€for€his€services€in€arranging€andÏbooking€the€tour€and€that€Don€knowingly€accepted€the€services€of€CPB€in€this€regard.€ÏThe€chancellor€entered€a€judgment€for€CPB€against€Don€Everly€in€the€amount€ofÏ$33,900.00€upon€a€theory€of€unjust€enrichment.€ÌÌà àDon€argues€on€appeal€that€CPB€should€not€be€allowed€to€recover€under€aÏtheory€of€unjust€enrichment€because€there€existed€an€express€contract€thatÏencompassed€the€same€subject€matter€and€there€was€no€valid€modification€to€theÏexpress€contract.€€According€to€Don,€Brownððs€services€performed€in€connection€withÏthe€European€tour€were€not€additional€to€or€different€from€the€services€Brown€hadÏpreviously€performed€as€business€manager€on€previous€tours.€€Don€claims€that€the€factÍthat€he€paid€Brown€5%€of€his€gross€earnings€from€1990€pursuant€to€the€partiesððÏexpress€contract€fulfilled€his€contractual€obligations.ÌÌà àThe€trial€courtððs€findings€with€reference€to€the€plaintiffsðð€claims€of€unjustÏenrichment€are€afforded€a€presumption€of€correctness€on€appeal€and€we€must€affirm,Ïunless€the€evidence€preponderates€otherwise.€€T.R.A.P.€13(d).ÌÌà àThe€doctrine€of€unjust€enrichment€is€founded€upon€the€principle€that€someoneÏwho€receives€a€ð ðbenefit€desired€by€him,€under€circumstances€rendering€it€inequitableÏto€retain€it€without€making€compensation,€must€do€so."€òòLawler€v.€Zapletalóó,€679€S.W.2dÏ950,€955€(Tenn.App.1984).ÌÔ€(ÔÌà àÔ€)ÔIn€òòPaschall's,€Inc.€v.€Dozieróó,€407€S.W.2d€150€(Tenn.1966),€the€Court€said:Ô€(ÔÌÓÓà8 àà8 àÔ€)ÔActions€brought€upon€theories€of€unjust€enrichment,€quasiÏcontract,€contracts€implied€in€law,€and€quantum€meruit€areÏessentially€the€same.€€Courts€frequently€employ€the€variousÏterminology€interchangeably€to€describe€that€class€ofÏimplied€obligations€where,€on€the€basis€of€justice€andÏequity,€the€law€will€impose€a€contractual€relationshipÏbetween€parties,€regardless€of€their€assent€thereto.ÌÌòòId.óó€at€154.ÌÌÌÌÓÓà àQuantum€meruit€recoveries€are€limited€to€the€actual€value€of€the€goods€orÏservices,€rather€than€the€contract€price.€€òòLawler,óó€679€S.W.2d€at€955.€€Consequently,€aÏcourt€may€not€award€a€recovery€in€quantum€meruit€without€some€proof€of€theÏreasonable€value€of€the€goods€or€services.€òòBokor€v.€Holderóó,€722€S.W.2d€676,€681Í(Tenn.€Ct.€App.€1986).Ìà àÌà àA€party€seeking€to€recover€on€a€quantum€meruit€action€is€entitled€to€recover€theÏreasonable€value€of€services€performed€when€the€following€circumstances€exist:ÌÓÓà8 àà8 à(1)€there€must€be€no€existing,€enforceable€contract€betweenÏthe€parties€covering€the€same€subject€matter.€€òòRobinson€v.ÏDurabilt€Mfg.€Co.óó,€195€Tenn.€452,€454„55,€260€S.W.2d€174,Ï175€(1953);Ìà8 àà8 à(2)€the€party€seeking€recovery€must€prove€that€it€providedÏvaluable€goods€and€services,€òòMoyers€v.€Grahamóó,€83€Tenn.Ï57,€62€(1885);€òòWrinkle€v.€J.€F.€Larue€&€Sonóó,€9€Tenn.App.Ï161,€165„66€(1927);Ìà8 àà8 à(3)€the€party€to€be€charged€must€have€received€the€goodsÏand€services,€òòPaschallððs,€Inc.€v.€Dozieróó,€219€Tenn.€45,€54,Ï407€S.W.2d€150,€154€(1966);€òòJaffe€v.€Boltonóó,€817€S.W.2dÏ19,€26€(Tenn.Ct.App.1991);Ìà8 àà8 à(4)€the€circumstances€must€indicate€that€the€parties€involvedÏin€the€transaction€should€have€reasonably€understood€thatÏthe€person€providing€the€goods€or€services€expected€to€beÏcompensated,€òòV.€L.€Nicholson€Co.€v.€Transcon€Inv.€&€Fin.ÏLtd.óó,€595€S.W.2d€474,€482€(Tenn.€1980);€andÌà8 àà8 à(5)€the€circumstances€must€also€demonstrate€that€it€wouldÏbe€unjust€for€the€party€benefitting€from€the€goods€or€servicesÏto€retain€them€without€paying€for€them.€€òòPaschallððs,€Inc.€V.ÏDozieróó,€219€Tenn.€at€54,€407€S.W.2d€at€154;€òòReprise€CapitalÏCorp.€v.€Rogers€Group,€Inc.óó,€802€S.W.2d€608,€610Ï(Tenn.Ct.App.1990).ÌÌòòCastelli€v.€Lienóó,€910€S.W.2d€420,€427€(Tenn.€App.€1995).ÌÌÌÌÓÓà àExamining€the€evidence€in€light€of€the€above€delineated€factors,€it€appears€thatÏthe€focal€issue€in€the€present€case€is€whether€the€existing€management€servicesÏcontract€between€Don€and€CPB€covered€the€same€subject€matter€as€the€servicesÏperformed€by€Brown€in€Europe.€€Don€argues€that€Brown€did€no€more€in€connectionÍwith€the€European€tour€than€he€was€obligated€to€do€under€the€express€contract€forÏmanagement€services.€€ÌÌà àIt€is€undisputed€that€Brown€traveled€to€Europe€and€worked€on€arranging€theÏEuropean€tour€for€the€Everly€Brothers.€€According€to€Brown,€his€services€in€Europe€forÏthe€1991€tour€included€reviewing€the€venues€for€the€concert,€meeting€with€individualsÏregarding€foreign€taxes,€and€booking€additional€play€dates€for€the€Everly€Brothers.€ÌÌà àBrown€testified€that€prior€to€the€1991€European€tour,€he€was€responsible€forÏputting€tours€together,€ð ðgetting€the€dates€okayed,€the€money€okayed.ðð€€He€agreed€thatÏputting€tours€together€had€always€been€part€of€his€job.€€Excerpts€from€BrownððsÏtestimony€at€trial€that€we€found€to€be€particularly€pertinent€are€as€follows:ÌÓÓà8 àà8 àQ.€€Prior€to€the€fall€of€1990€when€you€traveled€to€Europe€toÏmeet€with€Derek€Block€and€put€together€the€1991€tour,€hadÏyou€ever€traveled€to€Europe€and€performed€those€kind€ofÏservices€in€connection€with€any€Everly€Brothersðð€tour?Ìà8 àà8 àA.€€Most€every€time€we€did€since€the€reunion.€Ìà8 àà8 à*à à*à à*à à*à à*à à*Ìà8 àà8 àQ.€€Just€like€you€wrote€in€the€letter€in€April€17th,€which€isÏDefendantsðð€Exhibit€5.€€When€you€wrote€the€letter€to€DonaldÏBarrett,€you€said,€ððMy€duties€at€that€time€were€those€ofÏpersonal€manager,€business€manager,€accountant.€€IÏtraveled€on€tours€in€US€and€Europe,€settled€tours,€foreignÏtax€problems,€negotiated€with€agents,€okayed€each€andÏevery€date,€routed€tours.ðð...Thatððs€what€you€always€did.€€ThatÏwas€your€job.Ìà8 àà8 àA.€€Thatððs€right.€€I€agree.€Ìà8 àà8 à*à à*à à*à à*à à*à à*Ìà8 àà8 àQ.€€Isnððt€it€true€itððs€not€unusual€for€you€to€be€involved€in€theÏplanning€and€laying€out€of€the€Everly€tours€at€all?€€Itððs€notÏunusual?Ìà8 àà8 àA.€€No.Ìà8 àà8 àQ.€€In€fact,€Mr.€Brown,€isnððt€it€true€you€had€been€involved€inÏevery€tour€that€the€Everly€Brothers€had€performed€since€theÏreunion€in€1974€and€you€were€always€responsible€forÏputting€the€tours€together€day€by€day€and€setting€dates?Ìà8 àà8 àA.€€Thatððs€correct.Ìà8 àà8 àQ.€€Thatððs€what€you€were€paid€the€5€percent€for;€isnððt€thatÏtrue?Ìà8 àà8 àA.€€Yes.Ìà8 àà8 àQ.€€Since€the€reunion€that€has€always€been€a€part€of€yourÏresponsibility;€isnððt€that€correct?Ìà8 àà8 àA.€€Yes.Ìà8 àà8 àQ.€€And€that€was€for€5€percent€of€the€gross€that€Mr.€Everly„„Don€Everly€and€Mr.€Phil€Everly€received.€€Thatððs€how€youÏwere€paid;€correct?€€Thatððs€part€of€your€job.Ìà8 àà8 àA.€€Let€me€think€a€second.€€Iððm€going€to€have€to€answer€that€IÏdonððt€know€at€this€point...Ìà8 àà8 àQ.€Isnððt€it€true€you€did€as€much€on€all€of€the€rest€of€the€tourÏsince€the€reunion€as€you€did€on€the€1991€tour?€€Isnððt€thatÏcorrect?Ìà8 àà8 àA.€€Basically,€yes.€ÌÌÓÓà àÌà àð ðIn€practice,€separating€the€functions€and€activities€of€personal€managers€andÏbooking€agents€is€difficult,€since€the€personal€manager€often€fulfills€both€roles.ðð€ÏMichael€I.€Yanover,€òòòòArtist/Management€Agreements€and€the€English€Music€Trilogy:ÏAnother€British€Invasion?,€9€Loy.€Ent.€L.€J.€211,€212€(1989).óóóó€€€Brown€apparently€acted€inÏthe€dual€capacity€of€both€agent€and€manager€prior€to€the€1991€European€tour.€ÏAlthough€plaintiffs€have€directed€us€to€isolated€snippets€of€testimony€suggesting€thatÏBrown€had€not€previously€rendered€booking€services€for€Don,€this€modicum€ofÏevidence€is€not€sufficient€to€overcome€Brownððs€own€testimony€to€the€effect€that€hisÏmanagement€services€contract€included€some€booking€services.€€Accordingly,€we€findÏthat€plaintiff€CPB€has€failed€to€carry€its€burden€of€demonstrating€to€this€court€that€theÏservices€performed€for€Don€in€Europe€were€not€encompassed€by€the€express€contractÍbetween€the€parties.€€Thus,€CPB€is€not€entitled€to€recover€an€additional€5%€of€the€grossÏrevenues€from€the€tour€from€Don€because€the€record€does€not€sufficiently€support€aÏfinding€of€unjust€enrichment€to€Don.€€ÌÌà àDefendantsðð€second€contention€on€appeal€is€that€the€evidence€preponderatesÏagainst€the€trial€courtððs€finding€that€Old€Black€Crow,€Inc.€is€liable€to€Brown€AccountancyÏin€the€amount€of€$5,322.25.€€Defendant€argues€that€there€is€no€proof€in€the€record€thatÏBrown€Accountancy€had€a€contract€with€Old€Black€Crow,€Inc.,€for€accounting€services.ÌÌà àAlthough€oral€contracts€are€enforceable,€the€terms€of€the€agreement€must€beÏproved€by€those€seeking€to€enforce€them.€òòCastellióó,€910€S.W.2d€at€426.ÌÌà àAfter€reviewing€the€record,€we€are€of€the€opinion€that€there€is€insufficientÏevidence€of€an€oral€contract€€between€Brown€Accounting€and€Old€Black€Crow,€Inc.€withÏterms€definite€enough€to€be€enforced€by€this€court.€€However,€the€record€reflects€thatÏBrown€Accounting€did€in€fact€perform€work€in€preparing€and€filing€tax€returns€for€OldÏBlack€Crow,€Inc.€Consequently,€we€will€allow€Brown€Accounting€to€recover€for€theÏreasonable€value€of€its€services€in€performing€such€work€under€the€theory€of€unjustÏenrichment.€€Brown€accountancy€submitted€to€Old€Black€Crow,€Inc.€a€detailed€billingÏstatement€regarding€the€tax€services€performed€for€Old€Black€Crow.€€(Ex.€2)€€NoÏevidence€was€presented€indicating€that€these€charges€were€unreasonable.€€WeÏtherefore€affirm€the€trial€courtððs€judgment€awarding€Brown€Accountancy€$5,322.25Ïagainst€Old€Black€Crow,€Inc.ÌÌà àFinally,€defendants€argue€that€CPB€may€not€maintain€the€present€action€due€toÏits€failure€to€obtain€a€certificate€of€authority.€ÌÌà àCPB€obtained€a€certificate€of€authority€shortly€after€it€commenced€the€presentÏaction,€but€such€certificate€was€administratively€revoked€on€September€17,€1993.€€(Ex.Ï16)€The€Secretary€of€State€reinstated€the€certificate€of€authority€for€CPB€on€August€2,Ï1995.€€Ìà àà àà àT.C.A.€ðð€48„25„102(a)€provides:ÌÓÓà8 àà8 àA€foreign€corporation€transacting€business€in€this€stateÏwithout€a€certificate€of€authority€may€not€maintain€aÏproceedings€in€any€court€in€this€state€until€it€obtains€aÏcertificate€of€authority.ÌÌT.C.A.€ðð€48„25„102(a)€(1995).ÌÌÌÌÓÓà àDefendants€bear€the€burden€of€proving€that€plaintiffs€violated€T.C.A.€ðð€48„25„102(a).€€òòShoenterprise€v.€Butleróó,€329€S.W.2d€361€(Tenn.€App.€1959).€€ÌÌà àA€corporation€that€is€in€noncompliance€with€the€statute€may€file€its€lawsuit,€cureÏits€noncompliance,€and€continue€its€litigation.€€òòAmer.€Bldgs.€Co.€v.€Whiteóó,€640€S.W.2dÏ569,€575€(Tenn.€App.€1982).€€When€a€certificate€of€authority€is€reinstated,€it€relates€backÏto€the€date€of€the€administrative€revocation.€€T.C.A.€ðð€48„25„303(c).€€ÌÌà àConsequently,€defendantsðð€contention€is€without€merit€as€to€CPB€because€CPBÍcured€its€noncompliance.ÌÌà àAccordingly,€the€judgment€of€the€trial€court€awarding€$33,900.00€to€CPBÏManagement,€Inc.€is€reversed.€€The€judgment€is€affirmed€in€all€other€respects.€€CostsÏon€appeal€are€taxed€equally€to€the€parties.ÌÓÓÌÌÌÌÌà àà àà àà àà àà àà àà àòò€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€Ïóóà àà àà àà àà àà àà àà àHIGHERS,€J.ÌÌÌÌCONCUR:ÌÌÌÌòò€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€óóÌFARMER,€J.ÌÌÌÌòò€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€óóÌLILLARD,€J.Ìà à