ÿWPC0) ¾# t U: %¹ 0û¿ Bº ü w@4BVe 0Jm 0T· 0^  0hi 0rÑ 0|C 0†¿ 0E 1uÕ 0dJU *® BØB)õDC AMa¤®nR D3Àêó Ý 0@ýz=v~·vÓ5 AO%ÆW% 0D& D/a& B& 0?­& 0Dì(˜HP LaserJet 4SiHPPCL5MSÈðððÈð0nLhÒ,c½¬AZ‹"Arial RegularX(Ó~Ð$¡¡Ñ  ÑÒH°ÒÒ°ÒÑTR[  AØ'ÿ LegalLˆhÐ (Avery 4167 Post Card AØ'ÿ LegalhÐ (Avery 4167 Post CardTÑÔ€Xm¢XXXÔÑ7€¥3XXdìXXdæ7ÑC:\WPWIN60\TEMPLATE\STANDARD.WPTH D€‚Dƒ„D…D†‡DˆÓ€Úƒç"Ô<XÔô3|x“2 ÿÿ0Indent1Ô2ÔÔ3  Ô2" ÿÿ0Indent2à0 àÔ2ÔÔ3  Ô2, ÿÿ0Indent3à0 àà0 àÔ2ÔÔ3  Ô26 ÿÿ0Indent4à0 àà0 àà0 àÔ2ÔÔ3  Ô2@ ÿÿ0Indent5à0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2J ÿÿ0Indent6à0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2T ÿÿ0Indent7à0 àà0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2^ ÿÿ0Indent8à0 àà0 àà0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô ÿÿ?AGMSYaioIndent0I.A.1.a.(1)(a)i)a)P ÿÿ8Mac DefaultMac DefaultÓ ` °šXÓ< Œ 9p`(Arial d% Line 7 d%%%%7Border 1dd€-&Cþÿ << Gÿÿ šÝ ƒ!ÝÑ  ÑÑ#€d#ÑÔ€#ÔÑ  ÑÒ  ÒÒ H ÒÑ\R AØ'\ÑÑ#€d#ÑÝ  ÝÔ€#ÔÓ  ÓÔ YYY ÔFILEDÔ€#XÔÌÌò òJulyÏ21,Ï1997ÌÌCecilÏCrowson,ÏJr.ÌÔ€#ôÔAppellateÏCourtÏClerkó ó dÝ ƒ!ÝÑ  ÑÑ#€d#ÑÔ€#ÔÑ  ÑÒ  ÒÒ H ÒÑ\R AØ'\ÑÑ#€d#ÑÝ  ÝÝ ƒ¼$Ýà àòòÚ  ÚÚ  ÚóóÝ  ÝThe€marital€dissolution€agreement€refers€to€the€ð ðminor€child€of€the€partiesððÏand€also€to€the€ð ðchildren€of€the€parties.ðð€€It€does€not€reveal€the€number€of€children.€ÏNeither€does€the€1994€order.€€Neither€does€the€1996€order.€€From€the€briefs,€weÏdeduce€there€are€two€minor€children.Ì$$$$'ÿÿdxd àÝ ƒ!ÝÑ#€d#ÑÔ€#ÔÑ  ÑÒ  ÒÒ H ÒÑ\R AØ'\ÑÑ#€d#ÑÝ  ÝÝ ƒ¼$Ýà àòòÚ  ÚÚ  ÚóóÝ  ÝThe€significant€variance€test€rather€than€a€material€change€in€circumstancesÏis€the€correct€standard.€€òòTurner€v.€Turneróó,€919€S.W.2d€340,€342„43€(Tenn.€Ct.€App.Ï1995).Ì Ý ƒ!ÝÑ#€d#ÑÔ€#ÔÑ  ÑÒ  ÒÒ H ÒÑ\R AØ'\ÑÑ#€d#ÑÝ  ÝÝ ƒ¼$Ýà àòòÚ  ÚÚ  ÚóóÝ  ÝWhich€includes€$2,129.00€for€a€computer,€the€entire€cost€of€which€wasÏexpensed›€in€1995€and€$3,264.00€depreciation€for€residential€rental€property€andÏnonresidential€real€property,€not€otherwise€categorized,€and€not€explained.Ì("ÿÿ$££Ò  ÒÒ  Ò pÝ ƒ!ÝÑ#€d#ÑÔ€#ÔÑ  ÑÒ  ÒÒ H ÒÑ\R AØ'\ÑÑ#€d#ÑÝ  ÝÝ ƒ¼$Ýà àòòÚ  ÚÚ  ÚóóÝ  ÝNot€explained,€but€presumably€separate€capital€expenditures.ÌPtPtHHÚ(ÿáÿâùFG(üHHÚ(d'hStyl{WP}01•ÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃà Ãà Ãà Ãà Ãà ÃÃÃÃÃÃÃÃÃÃÃÐ ÐÐHHÐÐ  ÐÐ2ÐÐÿÿ¸æ$ÿÐÐHHÐÐÐÐÐÐÐÐ  ÐÐ ÐÐ ÐÑÑÑGenevaÑÑ ÑÑ € ÑÑ<Px–ÈÑÒÒÒ443!#4ÒÒ$ *$ÒÒ$*$ÒÒ ÿKK ÒÒ  Geneva ÒÒ  Geneva ÒÓ.,ÓÓÓÓ6ÓÓ ÓßßßßßßßßßßßßßßßßßßÑGenevaÑÑ ÑÒ  h HD: Geneva ÒÒ  h HD: Geneva Ò€-‚ƒCþÿ<< CÿÿƒLevel 1Level 2Level 3Level 4Level 5($$””ò òÚ  Ú1Ú  Úó ó„„'÷ÿ dxdüÿP Pd(ï(3è•$¤¤Ý ƒ~Ð!ÝÑ  ÑÒH°ÒÒ°ÒÑTR[  AØ'ÿ Legal3Ø' AØ'ÿ Legalÿ3Ø'TÑÔ€XJ¦XXXÔÑ7€J¦XXdæXXdð7ÑÝ  Ýà ` àòòÚ  Ú0Ú  Úóó(#Ã$òòÚ  Ú0Ú  ÚóóÝ ƒ!ÝÔ . ÔÔ€#ÔÑ  ÑÒ  ÒÒ H ÒÑ\R AØ'\ÑÑ#€Xd#ÑÑ#€Xd#ÑÝ  Ý›ò òÓ  ÓÞ ÞÌIN€THE€COURT€OF€APPEALS€OF€TENNESSEE̜ـ€ÙßR€'(&A1-j|` à. `€€@ÿRß›ÌEASTERN€SECTION€AT€KNOXVILLEó óÌÓ  ÓÌÌÌÌÌPEGGY€ELAINE€JACKSON€HALL,à à)à àBLOUNT€GENERAL€SESSIONSÌà àà àà àà àà àà à)à àà àà àà àà àà àÌà àPetitioner/Appellantà àà àà à)à àNO.€€03A01„9701„GS„00030Ìà àà àà àà àà àà à)à àÌv.à àà àà àà àà àà à)à àHON.€€WILLIAM€R.€BREWER,ÏJR.,à àà àà àà àà àà à)à àJUDGEÌMARK€RICHARD€HALL,à àà àà à)à àà àÌà àà àà àà àà àà à)à àÌà àRespondent/Appelleeà àà à)à àMODIFIEDÌÌÌÌKaren€G.€Crutchfield,€McCord,€Troutman€&€Irwin,€P.C.,€Knoxville,€€for€Appellant.ÌPhillip€Reed,€Maryville,€for€Appellee.ÌÌÌÌòòò òÓ  ÓO€P€I€N€I€O€NÌÓ  ÓÌó óóóà àà àà àà àà àà àà àà àà àINMAN,€Senior€JudgeÌÌÓÓà àA€decree€entered€November€14,€1991€approved€a€marital€dissolutionÏagreement€which€required€the€defendant€to€pay€$600.00€per€month€child€support.× ƒ) ××  ×€ÏTwo€years€later,€the€ð ðchild€support€obligationðð€was€increased€to€$700.00€per€month.€ÏThis€was€followed€by€a€motion€to€again€increase€the€support€because€of€changedÏcircumstances€and,€by€order€entered€October€8,€1996,€the€child€support€obligationÏwas€increased€to€$1200.00€per€month€beginning€June€1,€1996.€€The€recipientÍmother€and€custodian€appeals,€insisting€that€the€increase€is€inadequate€under€theÏGuidelines.× ƒ+ ××  ×Ìà àAwards€of€child€support€in€Tennessee€are€governed€by€the€provisions€ofÏT.C.A.€ðð€36„5„101(e)€which€provide€in€summary€that€the€Tennessee€Department€ofÏHuman€Services€shall€establish€child€support€guidelines€to€be€applied€by€the€courtÏas€a€rebuttable€presumption€in€determining€the€amount€of€any€child€support€award.€ÏThe€Department€developed€the€Tennessee€Child€Support€Guidelines€whichÏprovide,€òòinter€aliaóó,€definitions€of€relevant€terms€and€a€step„by„step€procedure€forÏcalculating€child€support€awards.€€òòSee€óóòòTenn.€Comp.€R€&€Reg.óó€ch.€1240„2„4„.03.Ìà àThe€procedure€for€establishing€child€support€awards€outlined€in€theÏGuidelines€requires€the€following€steps:Ìà0 à1)€€Determination€of€the€amount€of€the€child€support€obligorððs€gross€income;Ìà à2)€€Determination€of€the€amount€of€the€child€support€obligorððs€net€income;€andÌà0 à3)€€Multiplication€of€the€child€support€obligorððs€net€income€by€the€percentageÏset€by€the€Guidelines€to€correspond€to€the€number€of€children€for€whomÏsupport€is€being€set.ÌòòId.óó€€The€Guidelines€set€the€definitions€and€methods€for€calculating€each€of€the€aboveÏlisted€steps.€€òòId.óó€€After€each€of€these€steps€have€been€completed,€the€resultingÏamount€is€the€child€support€award€under€the€Guidelines,€unless€there€are€reasonsÏfor€deviation€which€would€make€the€application€of€the€child€support€award€unjust€orÍinappropriate.€€T.C.A.€ðð€36„5„101(e)(1)€and€òòTenn.€Comp.€R.€&€Reg.óó€ch.€1240„2„4„.03.ÏòòSee€also€Jones€v.€Jonesóó,€930€S.W.2d€541€(Tenn.€1996)€and€òòNash€v.€Mulleóó,€846ÏS.W.2d€803€(Tenn.€1993).Ìà àThe€first€step€in€calculating€a€child€support€award€is€to€determine€the€childÏsupport€obligorððs€gross€income.€€The€Guidelines€define€gross€income€as€follows:ÌÓÓÌà0 à(a)€€òòGross€income€shall€include€all€income€from€any€source€(before€taxes€orÏother€deductionsóó),€whether€earned€and€unearned€and€includes€but€is€notÏlimited€to€the€following:€€wages,€salaries,€commissions,€bonuses,€overtimeÏpayments,€dividends,€severance€pay,€pensions,€interest,€trust€income,Ïannuities,€capital€gains,€benefits€received€from€the€Social€SecurityÏAdministration,€i.e.,€Title€II€Social€Security€benefits,€workersðð€compensationÏbenefits€whether€temporary€or€permanent,€judgments€recovered€for€personalÏinjuries,€unemployment€insurance€benefits,€gifts,€prizes,€lottery€winnings,Ïalimony€and€maintenance€and€income€from€self„employment.€€Income€fromÏself„employment€includes€income€from€business€operations€and€rentalÏproperties,€etc.,€less€reasonable€expenses€necessary€to€produce€suchÏincome.€€Depreciation,€home€offices,€excessive€promotional,€excessiveÏtravel,€excessive€car€expenses€or€excessive€personal€expenses,€etc.,€shouldÏnot€be€considered€reasonable€expenses.€€ð ðIn€kindðð€remuneration€must€alsoÏbe€imputed€as€income,€i.e.,€fringe€benefits€such€as€a€company€car,€the€valueÏof€on„base€lodging€and€meals€in€lieu€of€BAQ€and€BAS€for€a€military€member,Ïetc.ÌÓÓÌòòTenn.€Comp.€R.€&€Reg.€óóch.€1240„2„4„.03(3)(a).€€Once€the€gross€income€of€the€obligorÏis€determined,€this€amount€is€then€used€as€a€basis€for€determining€the€obligorððs€netÏÑ  Ñincome.€€The€method€for€calculating€net€income€under€the€Guidelines€is:ÌÓÓÌà0 à(4)à àNet€income€is€calculated€by€subtracting€from€gross€income€of€theÏobligorððs€FICA€(6.2%€Social€Security€+€1.45%€Medicare€for€regular€wageÏearners€and€12.4%€Social€Security€+€2.9%€Medicare€for€self€employed,€as€ofÏ1991,€or€any€amount€subsequently€set€by€federal€law€as€FICA€tax)€theÏamount€of€withholding€tax€deducted€for€a€single€wage€earner€claiming€oneÏwithholding€allowance€(copies€of€appropriate€table€will€be€provided€to€courtsÍwith€guidelines),€and€the€amount€of€child€support€ordered€pursuant€to€aÏprevious€order€of€child€support€for€other€children€.€.€.€.ÌÓÓÌòòTenn.€Comp.€R.€&€Reg.óó€ch.€1240„2„4„.03(4).€€The€net€income€is€then€multiplied€by€theÏGuidelines€percentage€that€corresponds€to€the€number€of€children€to€be€supported,Ïresulting€in€the€amount€of€the€child€support€award€under€the€Guidelines€withoutÏregard€to€any€deviation.€€òòTenn.€Comp.€R.€&€Regóó.€ch.€1240„2„4„.03(4)€&(5).Ìà àThe€appelleesðð€income€tax€returns€and€personal€and€business€bankingÏrecords€for€1995€were€filed€in€evidence.€€His€net€income€from€veterinary€practice€inÏ1995€was€$71,030,€after€œclaiming›€$5,400.00€for€depreciation.œ× ƒ, ××  ×›€and€$9,169.00€forÏamortization€costs.× ƒ. ××  ×€€He€also€reported€a€capital€gain€of€$3,692.00€and€interestÏincome€of€$869.00.€€He€paid€alimony€of€$3500.00€and€self„employment€tax€ofÏ$9,491.00Ìà àThe€trial€judge€found€the€appelleeððs€1995€income€was€$63,000.00€andÏordered€him€to€pay€$1200.00€monthly,€which€extrapolates€to€a€net€income€ofÏ$45,000.00.€€We€are€unable€to€determine€the€precise€derivation€of€the€latter€amount.Ìà àThe€appelleesðð€bank€records€reveal€that€he€deposited€$80,000.00€to€hisÏpersonal€account€in€1995.€€The€appellant€argues€that€the€trial€judge€failed€toÏconsider€these€funds€in€arriving€at€the€appelleeððs€gross€income.€€We€are€unable,Ïfrom€the€meager€record,€to€make€an€independent€determination€of€the€source€ofÍthese€funds,€but€presume€they€were€generated€primarily€from€the€veterinary€practiceÏand€hence€accounted€for.Ìà àOur€review€is€òòde€novoóó€on€the€record€accompanied€by€the€presumption€thatÏthe€trial€courtððs€findings€of€fact€are€correct€unless€the€evidence€preponderatesÏotherwise.€€T.R.A.P.€Rule€13(d).Ìà àWe€note€that€the€non„inclusion€of€the€amortization€costs€in€gross€income€wasÏnot€addressed€upon€the€trial,€and€we€will€not€notice€it€further€œexcept›€to€observe€thatÏthe€Guidelines€are€silent€on€the€subject,€which€impels€us€to€the€conclusion€that€suchÏcosts€should€be€carefully€scrutinized.Ìà àWith€respect€to€the€amount€of€$5,450.00€claimed€for€depreciation,€theÏGuidelines€expressly€provides€that€depreciation€is€not€a€deductible€expense€for€aÏself„employed€person€for€purposes€of€calculating€child€support,€and€this€deductionÏfrom€net€income€must€be€disallowed.€€The€issue€of€deviation€was€broached,€and€weÏconclude€that€the€trial€judge€merely€overlooked€the€non„inclusion€of€depreciation€inÏcomputing€net€income.Ìà àThe€appellee€had€a€capital€gain€of€$3592.00€in€1995.€€The€appellant€arguesÏthat€the€Guidelines€clearly€require€this€amount€to€be€included€in€income.€€The€pointÏis€somewhat€nebulous,€since€a€capital€gain€is€œirregular€income›€and,€in€this€case,Ïwas€included€in€the€marital€estate.€€We€held€in€òòEubank€v.€Eubankóó,€No.€02A01„9110„CV„00242€(filed€at€Jackson,€October€20,€1992)€that€the€Guidelines€do€not€requireÏthe€inclusion€in€gross€income€of€isolated€capital€gains€transactions€and€adhere€toÏthat€ruling.Ìà àThe€appellant€complains€of€the€refusal€of€the€trial€judge€to€order€the€increaseÏeffective€upon€the€filing€of€the€motion€œtherefor.›€€We€think€this€request€is€meritoriousÏin€a€limited€context.Ìà àThe€appellee€was€paying€only€$700.00€per€month,€which€presupposes€a€netÏincome€of€about€$25,000.00€€€As€a€professional€man,€and€otherwise,€he€was€awareÏof€the€requirement€that€he€should€pay€32%€of€his€net€income€for€the€support€of€hisÏchildren,€and€that€his€net€annual€income€was€substantially€in€excess€of€$25,000.00.€ÏThe€delay€in€the€adjustment€of€the€support€requirement€appears€to€have€beenÏattributable€equally€to€the€parties.ÌÑ  Ñà àFrom€the€appellantððs€business€and€interest€income€of€$71,899.00€thereÏshould€be€subtracted€alimony€payments€of€$3500.00,€self„employment€tax€ofÏ$9,491.00€and€income€tax€of€$15,530.00,€leaving€a€difference€of€$43,378.00,€toÏwhich€should€be€added€$5400.00.€€For€child€support€purposes,€the€appelleeððsÏincome€is€found€to€be€$4,065.00€monthly,€32%€of€which,€or€$1300.00€per€month,Ïmust€be€paid€as€child€support.Ìà àThe€record€does€not€reveal€the€appelleeððs€income€during€the€last€quarter€ofÏ1994€and,€for€this€reason,€the€increase€will€be€retroactive€to€January€1,€1995.Ìà àThe€appellant€complains€of€the€disallowance€of€discretionary€costs€and€of€theÏlimited€award€of€attorneyððs€fees.€€We€have€carefully€considered€these€issues€andÏfound€no€abuse€of€discretion.€€òòThreadgill€v.€Threadgillóó,€740€S.W.2d€419€(Tenn.€Ct.ÏApp.€1987).Ìà àThe€judgment€is€modified€to€award€child€support€in€the€amount€of€$1300.00Ïmonthly,€with€the€excess€over€$700.00€retroactive€to€January€1,€1995.€€Costs€areÍassessed€to€the€appellee,€and€the€case€is€remanded€for€all€appropriate€purposes.ÌÌÓÓà àà àà àà àà àà à___________________________________Ìà àà àà àà àà àà àWilliam€H.€Inman,€Senior€JudgeÌÌCONCUR:ÌÌÌÌ_______________________________ÌœDon€T.€McMurray,›€œJudge›ÌÌÌÌ_______________________________ÌCharles€DÔ% € Ô.€Susano,€Jr.,€JudgeÌà àà àà àà àà àà àÌÌà à€ÌÌ