ÿWPC« W¯Y_€ñCÉ ÃE‚d”óœkë;`¢ñ̦Áh}¦d–âPoÍ(¢Zk &j ®§GÏp³fåèû Ÿ†>ÄÇ:0~l¨z]šÃa‘£Ø­š}swGJœ2¡dŒ¨±&ÿH³»ßKå|bâNFæêù@¤è7!¢Áß×ÕI¿ ¤±cݨ•ÿx³zš, ›n@°K[ —ÈI0:“Ä1pïÒÉÃD‰$«±qòDzÀ±·c¾-b]œ¡­÷!ŠŠ8ÇŸñ3F…™ÐsØkÍŒ9}°4K`:ÛöÅ”öÛñÉÈ]k_S<Žó#E -ÒAhr-C1²ß'51Åöš"”/Õ4éJ.UV»xe‘ÿ t~ªþLÉæ¨Ub'Æ–— ÐÑ †ÑÑTR[¤ AØ'ÿ Legal[¤ AØ'ÿ Legal AØ'ÿ Legal AØ'ÿ LegalTÑÑ  ÑññÑ †ÑÑTR[¤ AØ'ÿ Legal[¤ AØ'ÿ Legal AØ'ÿ Legal AØ'ÿ LegalTÑÑ  ÑÑ †ÑÑTR[¤ AØ'ÿ Legal[¤ AØ'ÿ Legal AØ'ÿ Legal AØ'ÿ LegalTÑÑ  ÑÑ †ÑÑTR[¤ AØ'ÿ Legal[¤ AØ'ÿ Legal AØ'ÿ Legal AØ'ÿ LegalTÑÑ  ÑÑ †ÑÑTR[¤ AØ'ÿ Legal[¤ AØ'ÿ Legal AØ'ÿ Legal AØ'ÿ LegalTÑÑ  ÑññññÑ †ÑÑTR[¤ AØ'ÿ Legal[¤ AØ'ÿ Legal AØ'ÿ Legal AØ'ÿ LegalTÑÑ  ÑÑ †ÑÑTR[¤ AØ'ÿ Legal[¤ AØ'ÿ Legal AØ'ÿ Legal AØ'ÿ LegalTÑÑ  ÑÑ †ÑÑTR[¤ AØ'ÿ Legal[¤ AØ'ÿ Legal AØ'ÿ Legal AØ'ÿ LegalTÑÑ  ÑÑ †ÑÑTR[¤ AØ'ÿ Legal[¤ AØ'ÿ Legal AØ'ÿ Legal AØ'ÿ LegalTÑÑ  ÑÑ †ÑÑTR[¤ AØ'ÿ Legal[¤ AØ'ÿ Legal AØ'ÿ Legal AØ'ÿ LegalTÑÑ  ÑÑ †ÑÑTR[¤ AØ'ÿ Legal[¤ AØ'ÿ Legal AØ'ÿ Legal AØ'ÿ LegalTÑÑ  ÑÑ †ÑÑTR[¤ AØ'ÿ Legal[¤ AØ'ÿ Legal AØ'ÿ Legal AØ'ÿ LegalTÑÑ  ÑÑ †ÑÑTR[¤ AØ'ÿ Legal[¤ AØ'ÿ Legal AØ'ÿ Legal AØ'ÿ LegalTÑÑ  ÑÑ †ÑÑTR[¤ AØ'ÿ Legal[¤ AØ'ÿ Legal AØ'ÿ Legal AØ'ÿ LegalTÑÑ  ÑÑ †ÑÑ\R AØ'ÿ Legal\ÑÑ  Ñññseparate€property€which€accrued€during€theÐ Œ  Ðmarriage„„was€marital€property,€was€arbitrary€andÏcapricious.Ð ` Ð ` Ð  ÐÓ• Óà8  àÐ Ð Ð  Ðà8  àà0` Ð Ð àà  àÓÓ2.à ` àWhether€the€trial€court€erred€in€failing€to€make€aÐ tè Ðdetermination€as€to€what€was€marital€and€separateÏproperty.ÓºÓÐ ` Ð ` Ð  ÐÓÓà8  àà0` Ð Ð àà  à3.à ` àWhether€the€trial€court€abused€its€discretion€inÐ ”  Ðdetermining€the€division€of€assets.Ó‰ÓÐ ` Ð ` Ð  ÐÓÓà8  àà0` Ð Ð àà  à4.à ` àWhether€the€trial€court€erred€by€failing€to€addressÐ ì`  Ðthe€federal€income€tax€issue€and€the€division€ofÏmarital€photographs€and€receipts.Ð ` Ð ` Ð  ÐÓj ÓÌAfter€a€review€of€the€record,€we€modify€the€judgment€of€the€trialÏcourt€and€remand€this€case€for€any€further€action€that€may€beÏnecessary€consistent€with€this€opinion.€ÌÌà  àThe€husband€and€the€wife,€a€German€citizen,€met€while€bothÏwere€students€at€Arizona€State€University.€€They€were€married€onÏDecember€7,€1990€in€Maricopa,€Arizona,€and€after€a€brief€move€toÏTexas,€the€couple€moved€to€Tennessee€for€The€husband's€employmentÏat€the€Watts€Bar€nuclear€plant.ÌÌà  àThe€husband,€who€holds€a€bachelor€of€science€degree€inÏengineering,€earned€during€the€first€five€years€of€the€marriage€anÏaverage€of€$72,946€per€year,€working€sometimes€as€much€as€80€hoursÏa€week.€€However,€after€being€laid€off€from€the€Watts€Bar€nuclearÏplant€in€September€1995,€the€husband€decided€to€pursue€an€associateÏdegree€in€computer€science,€which€he€had€completed€at€the€time€ofÏthe€divorce€hearing.€The€federal€government€paid€for€hisÏeducational€expenses€as€part€of€a€retraining€program€for€employeesÏwho€were€being€phased€out€of€the€nuclear€power€industry.€€At€theÏtime€of€the€divorce€hearing,€he€was€essentially€unemployed,€exceptÏfor€some€part„time€work€at€his€church.€€He€returned€his€earningsÏfrom€this€position€to€the€church€as€a€tithe.€€He€was€taking€anÐ ¤8.; Ðadditional€course€in€computer€science€in€the€hope€that€it€wouldÏhelp€him€in€his€job€search.ÌÌà  àThe€husband€testified€that€he€participated€in€household€tasksÏand€performed€yard€work€during€the€marriage.€€He€also€testifiedÏthat€the€wife€did€not€contribute€much€monetarily€to€the€marriageÏnor€did€she€participate€very€much€in€household€tasks.€€BothÏtestified€that€the€wife€made€no€contributions€to€the€management€ofÏThe€husband's€investment€accounts.€€ÌÌà  àThe€university€which€the€wife€attended€in€Germany€sponsoredÏher€work€at€Arizona€State€University.€After€moving€to€Texas,€sheÏattended€the€University€of€Oklahoma€in€1991,€and€after€moving€toÏTennessee,€she€earned€her€degree€from€the€University€of€Oklahoma€byÏcorrespondence,€with€occasional€trips€to€Oklahoma.€€In€1994,€sheÐ Œ7-0 Ðreceived€a€master's€degree€in€liberal€studies€with€an€emphasis€inÏsocial€sciences.€€This€degree€qualified€her€to€teach.€€In€addition,Ïshe€received€certification€as€an€emergency€medical€technicianÏ(EMT).€€The€husband€paid€Wife's€educational€expenses€for€theÏmaster's€degree€and€for€the€EMT€certificate.€€During€the€marriage,Ïthe€wife€performed€volunteer€work€and€received€small€stipends,€withÏher€total€earnings€from€1992€through€1995€estimated€atÏapproximately€$9,014.56.€€However,€in€1996€she€earned€$14,032.12.ÌÌà  àBoth€the€husband€and€Wife€had€separate€assets€before€theÏmarriage.€€The€husband€had€an€individual€retirement€accountÏconsisting€of€two€portions€which€were€both€bought€through€PaineÏWebber€in€1986.€€The€first€portion€was€an€annuity€he€had€purchasedÏon€February€11,€1986€for€$7,437.15,€and€when€this€annuity€wasÏrolled€into€the€Reinhardt„Werba€account€on€February€25,€1994,€itÏwas€worth€$15,786.99.€€The€second€portion€was€an€investment€accountÏwhich€resided€with€Paine€Webber€that€had€a€balance€of€$8,018.17€onÏFebruary€28,€1986.€€According€to€the€husband,€the€Paine€WebberÏstatement€does€not€track€this€annuity€because€at€the€time€it€wasÏbought,€it€was€held€separately€by€Integrated€Resources€Life€andÏPaine€Webber€was€only€the€purchasing€agent.€€The€husbandÏsubsequently€rolled€both€portions€into€the€Reinhardt€Werba€account.€ÏHe€further€asserted€that€he€made€a€deposit€into€the€Paine€WebberÏaccount€that€had€a€balance€of€$8,217.000€in€December€1990,€theÏmonth€the€parties€were€married.€€He€could€not€produce€any€recordsÐ Œ7-0 Ðon€these€accounts€from€February€25,€1994€through€the€date€of€theÏdivorce€hearing.€€However,€he€stated€in€an€affidavit€that€onlyÏ$5,000€was€invested€in€this€account€during€the€marriage.€€At€theÏtime€of€the€divorce€hearing,€the€Reinhardt€Werba€account€had€aÏbalance€of€$53,844.22.€€The€husband€also€owned€a€1981€ToyotaÏCorolla€before€the€marriage.Ì€Ìà  àThe€wife€had€an€investment€account€in€Germany€before€theÏmarriage,€which€is€identified€as€the€Depotauszug€account.€€OnÏDecember€31,€1990,€the€month€the€parties€were€married,€this€accountÏwas€worth€35,340€marks.€€The€wife€offered€an€exhibit€that€indicatedÏthat€on€December€31,€1996,€her€investment€account€was€worthÏ52,613.20€marks,€which€is€approximately€$30,000€in€United€StatesÏcurrency.€€She€testified€that€the€account€increased€from€1990€toÏ1997€because€of€a€repayment€of€a€15,000„mark€loan€she€had€made€toÏher€father€in€1982€for€the€purchase€of€a€house.€€However,€she€didÏnot€provide€any€documentary€proof€of€the€repayment€of€such€a€loan.€ÏShe€testified€in€her€affidavit€that€this€account€had€actuallyÏincreased€only€$1,200€from€December€1990€until€January€1998.€ÏFurthermore,€she€admitted€that€she€had€withdrawn€money€from€theÏaccount€during€the€marriage€for€her€expenses€when€she€traveled€toÏGermany€to€visit€her€family.ÌÌà  àIn€May€1995€the€parties€bought€a€house€in€Loudon€County€forÏ$76,000.€€Although€they€could€not€agree€on€the€current€value€of€theÐ Œ7-0 Ðhouse,€they€did€stipulate€that€the€remaining€debt€on€the€mortgageÏwas€$54,755.00.€€They€also€acquired€various€items€of€personalÏproperty€during€the€marriage.ÌÌà  àIn€its€written€memorandum,€the€trial€court€awarded€to€the€wifeÏa€50%€interest€in€the€following€investment€accounts,€after€allÏtaxes€have€been€paid€for€these€accounts:€Fidelity€Destiny,€ITTÏHartford,€FSC€Securities€Corporation,€Raytheon,€FSC€SecuritiesÏCorporation,€and€Keogler€Morgan.€€In€addition,€the€trial€courtÏawarded€to€her€a€42.45%€interest€in€The€husband's€Reinhardt€WerbaÏinvestment€account€and€noted€that€she€is€responsible€for€paying€anyÏincome€taxes€on€this€share€of€the€account.€€The€court€also€awardedÏto€herññÔ% € Ôññ€all€of€her€Depotauszug€investment€account,€except€for€$600Ïwhich€was€to€be€paid€to€the€husband€as€one„half€of€the€increase€inÏthe€account€during€the€marriage€according€to€the€wife's€testimony.€ÏThe€court€awarded€the€wife€9.33%€of€any€income€the€husband€receivesÏfrom€his€Navy€retirement,€with€she€being€responsible€for€taxes€onÏher€percentage.€€Regarding€the€parties'€marital€residence,€theÏcourt€ordered€the€parties€to€auction€the€house€between€themselves,Ïwith€the€husband€being€responsible€for€the€house€during€hisÏpossession€of€it.€With€respect€to€personal€property,€each€party€hadÏprovided€the€court€with€a€list€of€requested€items.€€However,€on€theÏhusband's€list€of€items,€the€court€marked€through€the€VCR,€breadÏmachine,€microwave,€Samyo€vacuum€cleaner,€and€television€and€placedÏa€check€next€to€these€items€on€the€wife's€list€of€items,€althoughÐ Œ7-0 Ðshe€had€not€asked€for€these€items.€€Finally,€during€the€pendency€ofÏthe€divorce,€the€trial€court€in€an€agreed€order€permitted€eachÏparty€to€withdraw€$10,000,€which€was€withdrawn€from€the€ITTÏHartford€account,€and€each€to€withdraw€$5,000,€which€was€withdrawnÏfrom€one€of€the€FSC€accounts.€€The€court€does€not€address€theÏ$15,000€withdrawal€by€each€party€in€its€memorandum.€The€trial€courtÏalso€stated€that€"[a]ll€other€securities€and€interests€not€given€toÏthe€wife€is€[sic]€awarded€to€the€husband,€with€him€to€make€paymentÏof€his€income€tax€liability€on€the€amount€he€receives."Ì€€Ìà  àThe€following€table,€which€was€provided€in€part€in€the€wife'sÏbrief,€summarizes€the€trial€court's€written€memorandum:ÌÓ  Óà  àà ` àà ¸ àà  àà h àÌÓ  ÓòòSEPARATE€PROPERTYÐ ì"` ÐóóÌòòHusbandóó€€€€€€€€€òòWifeóóÐ ¬&  ÐÓ  ÓRheinhardt€IRA:à  à$8,130.46Ð Œ(  ÐDepotauszug:à ¸ àà  àà h àà À àà  à€€$28,400.00Ð l*à" ÐÌÓ  ÓòòMARITAL€PROPERTYÐ ,. #& ÐóóÌà @ àà @` àà @¸ àà @ à€€€€€€òòHusbandóó€€€€€€€€€€òòWifeóó€€€€Ð ì1`'* ÐÓ  ÓRheinhardt€IRA:à  à$22,856.88à  à€€$22,856.88Ð Ì3@), ÐDepotauszug:à ¸ àà  à€€€€600.00à  à€€€€€€600.00Ð ¬5 +. ÐFidelity:à ` àà ¸ àà  à€€1,000.00à  à€€€€1,000.00Ð Œ7-0 ÐITT€Hartford:à ¸ àà  à€15,327.50à  à€€€15,327.50€€€Ð Œ  ÐFSC:à  àà ` àà ¸ àà  à€14,671.98à  à€€€14,671.98Ð l à ÐRaytheon:à ` àà ¸ àà  à€19,985.24à  à€€€19,985.24Ð LÀ ÐMorgan€Keogler:à  à€€2,400.00à  à€€€€2,400.00Ð ,  ÐFSC:à  àà ` àà ¸ àà  à€€1,000.00à  à€€€€1,000.00Ð  € Ðà  àà ` àà ¸ àà  à___________à  à€€____________Ð ì`  Ðà  àà ` àà ¸ àà  à$77,841.60à  à€€€$77,841.60Ð Ì@  ÐÌNavy€Pensionà ¸ àà  àà h à90.67%à  àà p à9.33%Ð Œ ÐÓÓWithdrawal€ofÌ€funds€pendingÌ€divorceà ` àà ¸ àà  à$15,000.00à  à€€€$15,000.00Ð LÀ ÐÌà  àà ` àà ¸ àà  àAll€otherÌà  àà ` àà ¸ àà  àsecuritiesÌà  àà ` àà ¸ àà  àand€interestsÌà  àà ` àà ¸ àà  ànot€awarded€toÌà  àà ` àà ¸ àà  àwifeÌÓO5ÓÌÓ  Óà  àIn€his€first€issue,€the€husband€contends€that€the€trialÏcourt's€comments€before€the€divorce€hearing€that€income€on€separateÏproperty€was€marital€property€were€prejudicial.€€As€the€wife€notesÏin€her€brief,€the€trial€court's€comments€did€not€result€in€anÏactual€ruling€on€the€parties'€property.€€The€court€acknowledgedÏthat€it€would€make€a€determination€based€upon€the€proof€provided€byÏthe€parties.€€Accordingly,€we€conclude€that€the€trial€court'sÏcomments€were€not€prejudicial.€€This€issue€is€without€merit.€€€ÌÌà  àThe€husband's€remaining€three€issues€concern€the€trial€court'sÏfailure€to€make€a€determination€regarding€the€separate€property€ofÐ |8ð-1 Ðeach€party€and€the€marital€property€of€the€parties,€thereby€erringÏin€the€division€of€the€parties'€assets.€€Before€the€marriage,€theÏhusband€owned€a€two„part€investment€account€with€Paine€Webber€thatÏwas€later€rolled€into€another€account,€which€is€identified€as€theÏReinhardt€Werba€account.€€Also,€during€the€marriage,€the€husbandÏopened€several€other€investment€accounts.€€He€asserts€that€theÏtrial€court€failed€to€consider€the€relevant€factors€under€TennesseeÏCode€Annotated€ðð€36„4„121(c)(1996)€in€making€its€division€ofÏmarital€property.€€In€addition,€he€maintains€that€the€trial€courtÏfailed€to€address€the€division€between€the€parties€of€the€1995€taxÏdebt,€the€marital€photographs,€and€the€household€receipts.ÌÌà  àThe€husband€contends€that€the€wife€received€more€than€anÏequitable€share€of€the€marital€estate€in€light€of€the€relevantÏfactors€to€be€considered€under€Tennessee€Code€Annotated€ðð€36„4„¼121(c).€€First,€he€asserts€that€the€marriage€was€of€relative€shortÏduration,€approximately€six€and€one„half€years,€and€that€inÏmarriages€of€short€duration,€it€is€appropriate€to€divide€theÏproperty€in€a€way€that€places€the€parties€in€the€same€position€theyÏwould€have€been€in€had€they€never€married,€citing€òòBatson€v.Ð ,. #& ÐBatsonóó,769€S.W.2d€849,€859€(Tenn.€App.€1988).€€He€also€argues€thatÐ  0€%( Ðunder€òòBatsonóó,€"each€spouse's€contributions€to€the€accumulation€ofÐ ì1`'* Ðassets€during€the€marriage€is€an€important€factor,"€and€"[w]hen€aÏmarriage€is€short,€the€significance€and€value€of€a€spouse's€non„¼monetary€contributions€is€diminished,€and€claims€by€one€spouse€toÐ Œ7-0 Ðanother€spouse's€separate€property€are€minimal€at€best."€òòId.óóÐ Œ  Ð(citations€omitted).€€The€husband€contends€"that€the€duty€is€on€theÏnon„owner€spouse€to€prove€the€amount€of€appreciation€during€theÏmarriage€in€order€for€the€non„owner€spouse€to€be€entitled€to€aÏmarital€portion."€€He€cites€òòCutsinger€v.€Cutsingeróó,€917€S.W.2d€238,Ð  € Ð241€(Tenn.€App.€1995)€in€support€for€his€argument.€€In€that€case,Ïthis€Court€observed€that€"[i]f€the€nonowner€spouse€cannot€proveÏthat€a€piece€of€property€is€marital€property,€the€trial€court€hasÏno€authority€to€make€an€equitable€division€of€the€property."€òòId.óó€Ð Œ ÐHowever,€"if€a€nonowner€spouse€can€show€that€he€contributed€to€theÏpreservation€and€appreciation€of€a€piece€of€separate€property,€theÏtrial€court€may€grant€the€nonowner€spouse€an€equitable€share€of€theÏincrease€in€value€of€that€property."€òòId.óóÐ  !€ ÐÌà  àThe€husband€argues€that€the€wife€did€not€make€"a€significantÏcontribution€towards€the€acquisition€and€preservation€of€maritalÏassets€and/or€separate€assets."€€He€contends€that€Tennessee€CodeÏAnnotated€ðð€36„4„121(b)(1)(C)€states€that€a€spouse€may€make€aÏsignificant€contribution€during€a€marriage€as€a€housewife,€parent,Ïwage€earner,€or€financial€manager€for€the€family€which€wouldÏjustify€an€equitable€division€of€the€appreciation€of€separateÏproperty.€€He€maintains€that€wife€never€fulfilled€any€of€theseÏroles.€€He€asserts€that€she€primarily€did€volunteer€work€and€wasÏnot€a€financial€contributor€to€the€marriage€nor€did€she€participateÏin€the€management€of€any€investments€during€the€marriage.€Ð Œ7-0 ÐFurthermore,€the€husband€asserts€that€the€wife€made€little€monetaryÏcontribution€to€the€household€during€the€marriage,€despite€herÏlevel€of€education€and€despite€the€fact€that€she€did€not€have€anyÏhealth€problems€to€impede€her€ability€to€work.€He€further€assertsÏthat€she€did€not€perform€her€share€of€the€household€tasks€nor€didÏshe€contribute€in€any€way€to€the€advancement€of€his€career.ÌÌà  àThe€husband€further€argues€that€the€wife€benefited€from€theÏmarriage€by€obtaining€a€master's€degree€and€an€EMT€certificate,€asÏwell€as€acquiring€a€green€card€as€the€spouse€of€a€United€StatesÏcitizen.€€The€husband€paid€for€the€wife's€educational€expenses€forÏobtaining€the€master's€degree€and€the€EMT€certificate.€€€He€arguesÏthat€the€record€indicates€that€at€the€end€of€the€marriage,€she€wasÏbetter€educated€than€he€was€because€she€had€a€master's€degree€andÏhe€had€a€bachelor's€degree.€€In€addition,€his€employmentÏpossibilities€in€his€previous€career€of€nuclear€engineering€wereÏalmost€nonexistent.€€Also,€in€his€new€career€of€computer€science,Ïhe€would€be€starting€on€the€ground€floor,€whereas€the€wife'sÏemployability€as€an€educator€with€a€master's€degree€would€beÏexcellent,€especially€since€she€is€bilingual.€€Consequently,€basedÏon€the€foregoing,€the€husband€contends€that€he€should€have€receivedÏa€greater€portion€of€the€marital€assets€in€addition€to€all€of€hisÏseparate€asset,€the€Reinhardt€Werba€account.Ìâ â€Ð ¬5 +. Ðà  àWith€respect€to€the€Reinhardt€Werba€account,€the€husbandÏâ âargues€that€only€$5,000€was€invested€in€that€account€during€theÏmarriage.€€However,€the€trial€court€awarded€to€the€wife€one„halfÏthe€value€of€the€account,€approximately€$23,000,€after€anÏadditional€$8,130.00€award€to€the€husband€as€separate€property.€ÏHowever,€the€husband€notes€that€the€trial€court€awarded€to€him€onlyÏ$600€from€Wife's€Depotauszug€account,€which€had€increased€fromÏ35,340€marks€to€52,613.20€marks€during€the€marriage.€€The€wifeÏtestified€that€the€account€had€increased€in€value€only€$1,200Ïduring€the€marriage.€€ÌÌà  àThe€husband€also€maintains€that€the€trial€court's€writtenÏmemorandum€failed€to€address€a€division€of€the€tax€debt€for€taxÏyear€1995,€as€well€as€a€division€of€the€marital€photographs€andÏhousehold€receipts.ÌÌà  àThe€wife€argues€that€the€trial€court€properly€classified€theÏseparate€and€marital€property€of€the€parties€and€equitably€dividedÏthe€marital€estate€between€the€parties.€€First,€she€contends€thatÏalthough€the€trial€court€did€not€expressly€classify€the€parties'Ïseparate€and€marital€property€in€its€opinion,€such€a€classificationÏis€easily€determined€from€the€division€of€the€property,€which€wasÏdone€according€to€Tennessee€Code€Annotated€ðð€36„4„121.Ìâ âÐ ¬5 +. Ðà  àWith€respect€to€The€husband's€Reinhardt€Werba€account,€theÏâ âwife€argues€that€the€account€had€a€stipulated€value€of€$53,844.22Ïat€the€time€of€the€divorce€hearing.€€She€asserts€that€the€trialÏcourt's€award€of€57.55%€to€The€husband€and€42.45%€to€Wife€evidencesÏan€intent€by€the€trial€court€to€award€husband€approximatelyÏ$8,130.46€as€separate€property.€€She€argues€that€this€amount€isÏroughly€equivalent€to€the€$8,217.21€of€"identifiable€separateÏproperty"€in€the€Paine€Webber€IRA€on€December€31,€1990.€€sheÏfurther€argues€that€"the€other€funds€alleged€to€be€separate€in€theÏRheinhardt€[sic]€Werba€IRA€are€not€capable€of€segregation€and€wereÏcommingled€with€marital€property."€€She€also€argues€that€"[t]heÏincrease€in€value€of€the€$8,130.46€in€separate€IRA€monies€[from€TheÏhusband's€Reinhardt€Werba€account]€further€became€marital€propertyÏas€a€result€of€[her]€substantial€contribution€to€its€preservationÏand€value.€[She]€substantially€contributed€to€the€increase€andÏpreservation€of€these€monies€through€her€household€skills€andÏvolunteer€work."€€While€the€wife€acknowledges€that€her€financialÏcontributions€to€the€marriage€were€less€than€those€of€The€husband,Ïshe€contends€that€her€contributions€should€not€be€diminished.ÌÌà  àBefore€a€marital€estate€can€be€divided,€the€trial€court€mustÏfirst€determine€what€is€separate€property€and€what€is€maritalÏproperty.€òòBatson€v.€Batsonóó,€769€S.W.2d€849,€856€(Tenn.€App.€1988).€Ð Ì3@), Ðâ âTennessee€is€a€"dual€property"€jurisdiction,€which€means€that€aÐ ¬5 +. Ðspouse's€separate€property€is€distinguished€from€marital€property.€ÏòòWade€v.€Wadeóó,€897€S.W.2d€702,€713€(Tenn.€App.€1994).Ð l à Ðâ âÌà  àTennessee€Code€Annotated€ðð€36„4„121(b)(2)€(1996)€definesÏ"separate€property":ÌÓÓÌà8  àà ` à(A)All€real€and€personal€property€owned€by€a€spouseÏbefore€marriage;Ð Ð Ð  ÐÌà8  àà ` à(B)Property€acquired€in€exchange€for€propertyÏacquired€before€the€marriage;Ð Ð Ð  ÐÌà8  àà ` à(C)Incomeà  àfrom€and€appreciation€of€property€owned€byÐ |ð Ða€spouse€before€marriage€except€when€characterized€asÏmarital€property€under€subdivision€(b)(1);€andÐ Ð Ð  ÐÌà8  àà ` à(D)Property€acquired€by€a€spouse€at€any€time€byÏgift,€bequest,€devise€or€descent.Ð Ð Ð  ÐÌÌÓÅXÓà  àTennessee€Code€Annotated€ðð€36„4„121(b)(1)(1996)€definesÏmarital€property:ÌÓn!ÓÌà8  àà ` à(A)€"Marital€property"€means€all€real€and€personalÏproperty,€both€tangible€and€intangible,€acquired€byÏeither€or€both€spouses€during€the€course€of€the€marriageÏup€to€the€date€of€the€final€divorce€hearing€and€owned€byÏeither€or€both€spouses€as€of€the€date€of€filing€of€aÏcomplaint€for€divorce,€except€in€the€case€of€fraudulentÏconveyance€in€anticipation€of€filing,€and€including€anyÏproperty€to€which€a€right€was€acquired€up€to€the€date€ofÏthe€final€divorce€hearing,€and€valued€as€of€a€date€asÏnear€as€reasonably€possible€to€the€final€divorce€hearingÏdate.Ð Ð Ð  ÐÌà8  àà ` à(B)€"Marital€property"€includes€income€from,€and€anyÏincrease€in€value€during€the€marriage€of,€propertyÏdetermined€to€be€separate€property€in€accordance€withÏsubdivision€(b)(2)€if€each€party€substantiallyÏcontributed€to€its€preservation€and€appreciation€and€theÏvalue€of€vested€pension,€retirement€or€other€fringeÏâ âbenefit€rights€accrued€during€the€period€of€the€marriage.ÐŒ7-0Ð Ð  Ðà8  àà ` à(C)€As€used€in€this€subsection,€"substantialÏâ âcontribution"€may€include,€but€not€be€limited€to,€theÏdirect€or€indirect€contribution€of€a€spouse€as€homemaker,Ïwage€earner,€parent€or€family€financial€manager,€togetherÏwith€such€other€factors€as€the€court€having€jurisdictionÏthereof€may€determine.Ð Ð Ð  ÐÌÌÓ [Óà  àWhen€making€an€equitable€division€of€marital€property,€theÏcourt€shall€consider€all€of€the€following€relevant€factors:ÌÓ*!Óà8  àà ` àÐ Ð Ð  Ðà8  àà ` à(1)€The€duration€of€the€marriage;Ð Ð Ð  ÐÌà8  àà ` à(2)€The€age,€physical€and€mental€health,€vocationalÏskills,€employability,€earning€capacity,€estate,Ïfinancial€liabilities€and€financial€needs€of€each€of€theÏparties;Ð Ð Ð  ÐÌà8  àà ` à(3)€The€tangible€or€intangible€contribution€by€oneÏ(1)€party€to€the€education,€training€or€increased€earningÏpower€of€the€other€party;Ð Ð Ð  ÐÌà8  àà ` à(4)€The€relative€ability€of€each€party€for€futureÏacquisitions€of€capital€assets€and€income;Ð Ð Ð  ÐÌà8  àà ` à(5)€The€contribution€of€each€party€to€theÏacquisition,€preservation,€appreciation€or€dissipation€ofÏthe€marital€or€separate€property,€including€theÏcontribution€of€a€party€to€the€marriage€as€homemaker,Ïwage€earner€or€parent,€with€the€contribution€of€a€partyÏas€homemaker€or€wage€earner€to€be€given€the€same€weightÏif€each€party€has€fulfilled€its€role;Ð Ð Ð  ÐÌà8  àà ` à(6)€The€value€of€the€separate€property€of€eachÏparty;Ð Ð Ð  ÐÌà8  àà ` à(7)€The€estate€of€each€party€at€the€time€of€theÏmarriage;Ð Ð Ð  ÐÌà8  àà ` à(8)€The€economic€circumstances€of€each€party€at€theÏtime€the€division€of€property€is€to€become€effective;Ð Ð Ð  ÐÌà8  àà ` à(9)€The€tax€consequences€to€each€party;€andÐ Ð Ð  Ðâ âÐ ¼40*- Ðà8  àà ` à(10)€Such€other€factors€as€are€necessary€to€considerÏÔ& ° Ôâ âthe€equities€between€the€parties.Ð Ð Ð  ÐÌÌÓÀaÓTenn.€Code€Ann.€ðð€36„4„121(c)€(1996).Ô'°| *hÔÌÌà  àIt€is€well€established€that€division€of€a€marital€estate€needÏnot€be€equal€to€be€equitable.€€òòWadeóó,€897€S.W.2d€at€717;€òòWatters€v.Ð ì`  ÐWattersóó,€959€S.W.2d€585,€591€(Tenn.€App.€1997).€Ð Ì@  ÐÓqÓÌÓ¿iÓà  àWe€find€that€the€husband's€argument€is€persuasive€regardingÏthe€division€of€the€separate€and€marital€assets.€€With€regard€toÏseparate€assets,€the€wife's€Depotauszug€account€did€increase€moreÏthan€$1,200€during€the€marriage.€She€provided€no€documentation€toÏaccount€for€the€increase€in€the€account,€although€she€testifiedÏthat€the€increase€was€attributable€to€a€repayment€by€her€father€ofÏa€15,000„mark€loan€she€had€made€to€him€before€the€marriage.€ÏFurthermore,€Wife€admitted€that€she€had€withdrawn€funds€from€thisÏaccount€to€pay€her€travel€expenses€to€Germany.€Likewise,€theÏhusband€could€not€produce€sufficient€documentation€regarding€theÏroll€over€of€two€accounts€at€Paine€Webber€into€his€Reinhardt€WerbaÏaccount,€but€did€state€that€no€more€than€$5,000€was€invested€inÏthis€account€during€the€marriage.ÌÌà  àBoth€parties€lacked€sufficient€proof€of€the€value€of€theÏother's€separate€account€immediately€before€the€marriage€as€well€asÏproof€of€any€deposits€to€or€withdrawals€from€these€accounts.ÏTherefore,€the€husband€is€awarded€his€Reinhardt€Werba€investmentÐ |8ð-1 Ðaccount€in€its€entirety,€and€the€wife€is€awarded€her€DepotauszugÏaccount€in€its€entirety.€€The€husband€is€also€to€receive€the€1981ÏToyota€Corolla,€which€was€his€property€before€the€marriage.ÌÌà  àWith€respect€to€marital€property,€the€record€reveals€that€theÏmarriage€lasted€approximately€six€and€one„half€years,€during€whichÏtime€the€wife€obtained€a€master's€degree€in€education€as€well€asÏcertification€as€an€EMT.€€The€husband€paid€for€these€educationalÏexpenses.€€During€the€marriage,€the€wife€did€volunteer€work€andÏreceived€minimal€stipends€until€1996€when€she€earned€$14,032.12.€ÏDuring€most€of€the€marriage,€the€husband€enjoyed€a€lucrative€salaryÏand€opened€several€investment€accounts€until€he€lost€his€positionÏas€an€engineer€in€September€1995.€€He€then€returned€to€schoolÏthrough€a€government€retraining€program,€which€paid€for€hisÏeducational€expenses,€to€obtain€an€associate€degree€in€computerÏscience.€€However,€his€earning€potential€from€this€new€career€inÏcomputer€science€was€expected€to€be€significantly€less€than€hisÏearnings€as€an€engineer.ÌÌà  àAccording€to€the€deposition€of€Charles€Bratton,€financialÏconsultant€for€a€couple€of€the€investment€accounts,€division€ofÏcertain€investment€accounts€could€result€in€tax€penalties€or€fees.€ÏHe€further€testified€that€the€husband€started€the€ITT€HartfordÏaccount€with€an€initial€investment€of€$20,000.€Furthermore,€bothÏThe€husband€and€Wife€testified€that€the€wife€did€not€participate€inÐ Œ7-0 Ðthe€management€of€any€of€the€investment€accounts€that€were€openedÏduring€the€marriage.€€ÌÌà  àBased€on€all€the€foregoing,€we€conclude€that€the€followingÏdivision€of€property€to€be€equitable:ÌÌÓ  ÓòòSEPARATE€PROPERTYóóÐ Ì@  ÐòòHusbandóó€€€€€€€€€€€€€€òòWifeóóÐ ¬  ÐÓ  ÓReinhardt€Werba:à  à$53,844.22à  àà p àÐ Œ ÐDepotauszug:à ¸ àà  àà h àà À àà  àà p àapprox.$30,000.00Ð là ÐÓÓà  àà ` àà ¸ àà  à1981€ToyotaÌÓvÓà  àà ` àà ¸ àà  àCorollaÌÌÌÓ  ÓòòMARITAL€PROPERTYóóÐ Ü#P ÐòòHusbandóó€€€€€€€€€€€€€€€òòWifeóóÐ ¼%0 ÐÓ  ÓITT€Hartford:à ¸ àà  à$20,000.00à  àà p à$10,655.00Ð œ' ÐFSC:à  àà ` àà ¸ àà  àà h àà À àà  àà p à$29,343.96Ð |)ð! ÐRaytheon:à ` àà ¸ àà  à$39,970.48Ð \+Ð # ÐFidelity:à ` àà ¸ àà  àà h àà À àà  àà p à$€2,000.00Ð <-°"% ÐMorgan€Keogler:à  àà h àà À àà  àà p à$€4,800.00Ð /$' ÐFSC:à  àà ` àà ¸ àà  àà h àà À àà  àà p à$€2,000.00Ð ü0p&) ÐÓÓWithdrawalÌ€€of€fundsÌ€€pending€divorceà  à$15,000.00à  àà p à$15,000.00Ð ¼40*- Ðà  àà ` àà ¸ àà  à___________à  àà p à___________Ð ¬5 +. ÐÓÕyÓTOTALà ` àà ¸ àà  à$74,970.48à  àà p à$63,798.96Ð œ6,/ ÐNavy€pensionà ¸ àà  à90.67%à À àà  àà p à9.33%à  àÐ |8ð-1 ЇÓ  Óà  àFurthermore,€the€marital€photographs€are€to€be€divided€equallyÏbetween€the€parties,€and€the€tax€debt€for€the€1995€tax€year€is€toÏbe€divided€equally€between€the€parties.€€The€household€receipts€areÏto€be€given€immediately€to€the€party€in€possession€of€the€house.€ÏIf€the€house€is€sold€at€auction€to€a€third€party,€the€husband€andÏWife€are€to€divide€equally€any€proceeds€from€the€auction,€after€theÏpayment€of€all€taxes,€expenses€of€sale,€sales€commission,Ïattorneys'€fees,€and€other€expenses,€if€any,€associated€with€theÏsale.€€Although€the€wife€did€not€ask€for€the€personal€propertyÏitems€awarded€to€her€by€the€trial€court€(i.e.,€VCR,€bread€machine,Ïmicrowave,€Samyo€vacuum€cleaner,€and€television),€we€affirm€theÏtrial€court's€award€of€these€to€the€wife.€ÌÌà  àFor€the€aforementioned€reasons,€we€modify€the€trial€court'sÏjudgment.€€This€case€is€remanded€for€such€further€action€as€may€beÏnecessary,€consistent€with€this€opinion.€€Costs€of€appeal€areÏassessed€equally€between€the€appellant€and€the€appellee.ÌÌÓÓà  àà ` àà ¸ àà  àà h àà À àà  àà p à€à€-(#à______________________________ˆÐ L,À!$ Ðà  àà ` àà ¸ àà  àà h àà À àà  àDon€T.€McMurray,€JudgeÌñ ñÌñ ñÌCONCUR:Ìñ ñÌñ ñÌ___________________________________ÌHouston€M.€Goddard,€Presiding€JudgeÌññÌññÌ___________________________________ÌHerschel€P.€Franks,€JudgeññÐ |8ð-1 ÐññÐ  ¼40*- ÐÑ  ÑÑ7€IXXdðXXdð7Ñà@ˆˆìàIN€THE€COURT€OF€APPEALSˆÐ Œ  ÐÓ  ÓAT€KNOXVILLEÌÓ`‚ÓÌÌÌÌÌÌÓ'°8X°` ˜X°œX'ÓMARIA€CHRISTIANE€DOHMEN„GOFORTH,)à  àLOUDON€COUNTY€GENERAL€Ð  € ÐÓ+ °œX°8X°` ˜X‚+Ó€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)à  àSESSIONS€COURTÐ üp  Ѐ€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)à  àC.A.€NO.€03A01„9807„GS„00237€€Ð ì`  Ѐ€€€€€€€Plaintiff/Appellee€€€€€€)à  àÐ ÜP  Ѐ€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)Ìvs.€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)Ì€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)à  àHON.€JOHN€O.€GIBSONÐ ¬  Ѐ€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)€€JUDGEÌ€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)à  àÐ Œ ÐLLOYD€DAVID€GOFORTH,€€€€€€€€€€€€)Ì€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)à  àÐ là Ѐ€€€€€€€€Defendant/Appellant€€€€)à  àMODIFIED€IN€PART€ANDÐ \Ð Ðà  àà ` àà ¸ àà  àà h àà À à€€)€€REMANDED€ÌÌÌÓ$°,X™X°œX$ÓÌà@  &ìàò òòòJUDGMENTóóó óˆÐ  !€ ÐÌÌÓÓà  àThis€appeal€came€on€to€be€heard€upon€the€record€from€theÏGeneral€Sessions€Court€for€Loudon€County,€briefs€and€argument€ofÏcounsel.€€Upon€consideration€thereof,€this€Court€is€of€opinion€thatÏthere€was€some€error€in€the€trial€court.ÌÔ% € Ôà  àWññññwññññe€modify€the€trial€court's€judgmentññ€ñññ ñññtr;syñññ ññ ñrelating€to€division€ofÏthe€parties'€assetsñ ñ.€€This€case€is€remanded€for€such€further€actionÏas€may€be€necessary,€consistent€with€this€opinion.€€Costs€of€appealÏare€assessed€equally€between€the€appellant€and€the€appellee.ñ ñÌÌà  àà ` àà ¸ àà  àà h àà À àà  àPER€CURIAMÌñ ñ