WPC yD55Fqɞ hWAJQ6HK}'ҌvVSKOvN~SR+;Y?̧]Ӑڿsa׾RBYcT%&I:uXtq| _3"Oy|6zHB!HeFp<.`H 9ϸ;K勁@7iǬ5*(`A Mt<mߧpʱG,cǫ1W~[yل<յ<:ub5C˂xƍتϫl AоCeS@ڨN(P8JTvfja #䴘aU61p4tzXXf   Ad FILEDXfX>  February19,1999CecilCrowson,Jr.AppellateCourtClerkdAh ((3/Q$ !   d ,cAZ"Arial Regular!"T$&C<< CLevel 1Level 2Level 3Level 4Level 5(3$ !  ($$   1  ((' dxd dP Pd'''''dxd(3$ !  Ty  <<= 8fC____3 TripledxdCTriple 1+| d d d !  ݛ|JXXTR[A' Legal3'A' Legal3'T   fo'XXX'Ӝ+++!!r )<,(j 8` `@E` 8ttxP,  r+!!+t )>.*jxX` `@E` 8ttxP X tߛ+MARCIAWUBBENASTAFFORD,  )    0      8   )6(XXXX6 Plaintiff/Appellee,  )  AppealNo.      )  01A019804CV00174 0 v.   ) @    )  WarrenCircuit  P JAMESARTHURSTAFFORD,  )  No.9108  `    ) Defendant/Appellant.  ) 0     )#XbX|J8#IXXb  COURTOFAPPEALSOFTENNESSEE p  APPEALFROMTHECIRCUITHANCERYCOURTFORWARREMNDAVIDSONCOUNTYATMcMINNVILLE NASHVILLE ,TENNESSEETHEHONORABLECHARLESD.HASTON,JUDGE9,XXX(XX9  BERNARDK.SMITHP.O.Box490McMinnville,Tennessee37111#XbXI#|JXXb ATTORNEYFORPLAINTIFF/APPELLEE %  J.HILTONCONGER200SouthThirdStreetSmithville,Tennessee37166 ATTORNEYFORDEFENDANT/APPELLANT  AFFIRMEDANDREMANDED  ! fo7bXXdXXd7    fo#O@Xd#    !! fo7bXXdXXd7   ! fo7qXXdXXd7    fo7qXXdXXd7    fo7qXXdXXd7    @  @ WILLIAMB.CAIN,JUDGE :0637  fo7bXXdXXd7   ! fo7qXXdXXd7   !  #XbX|J+#!*XXbOPINION    #XbX!* #9,X4X,XXX9|JXXb  Theonlyissuepresentedforappellatereviewinthisdivorceactionis T whetherornotthemaritalpropertywasequitablydivided.  MarshaWubbenaStaffordandJamesArthurStaffordweremarriedonJune23,1990andseparatedinWarrenCounty,TennesseeonApril9,1997.Therewerenochildrenbornofthemarriage.OnApril17,1997,wifesuedfordivorceongroundsofinappropriatemaritalconductandhusband,onAugust4,1997,answeredandcountercomplainedfordivorceoninappropriatemaritalconductgrounds.  AtahearingonOctober14,1997,thetrialjudgesustainedthecomplaintofthewifeandgrantedheradivorceongroundsofinappropriatemaritalconduct.ThecourtreferredtotheSpecialMasterthequestionofmaritalpropertyanditsdisposition.ThishearingbeforetheSpecialMasterwasalsoheldonOctober14,1997withpertinentfindingsasfollows:8  Attheconclusionoftheproof,theSpecialmasterfindsthatplaintiffbroughtintothemarriagethesumofapproximately$200,000.00(twohundredthousanddollars),thedefendantlessthan$20,000.00(twentythousanddollars).Thepartiesconvertedtheindividualpropertyintomaritalpropertybypurchasingahouseandrealestate.Theparties'residenceburnedandthecontentsofthehomewerereplacedwithinsuranceproceeds.Whileplaintiffwasawayonatrip,defendantwithdrew$84,000.00(eightyfourthousanddollars)cash,movedeverythingthatwasmoveable,andgavea"fake"billofsaleforthefarmequipmenttoaneighborinanattempttoconcealtheseasset[sic]whichcouldnotbemoved.Defendantwilladmitfilingnoincometaxreturnsforthetimeofthemarriagebutclaimsincomebetween$1.00(onedollar)and$1,000,000.00(onemilliondollars)buttookthe5thastotheexactamount.Defendantindicatesthathehasspentthe$84,000.00(eightyfourthousanddollars)gamblingandonbadbusinessdeals.Defendantindicatesthathehasnoneofthefundsleft.    <( X,X4X<8   Plaintiffisleftwithapartiallycompletedhouse,noinsuranceproceedsandasubstantialmortgage.ItisthefindingoftheSpecialMasterthatanequitabledivisionoftheparties'assett[sic]wouldbetogivetheplaintiffthehouse,realestate,personalproperty,automobiles,farmequipmentandcabinetequipmentthatdefendantremovedtoMississippi, 9 58 shewouldberesponsibleforthemortgage.Inadditionajudgmentintheamountof$42,000.00(fortytwothousanddollars)shouldberenderedagainstdefendant.    8   Whileajudgmentmaybedischargeableinbankruptcy,theU.S.Attorneymaybeinterestedindefendant'staxstatus.      ThetrialjudgeconcurredinthefindingsoftheSpecialMasterandhusbandappealed.  TheproofinthecaseamplysupportstheactionsoftheSpecialMasterandthetrialjudgeastothedispositionofproperty.Atthetimeofthemarriage,wifeownedvariousassetswithanaggregatevalueof$202,743.16.Husbandhadassetsatthetimeofthemarriagevaluedat$18,367.00.Duringthemarriagewifeusedherseparatepropertyforthebenefitofbothparties,providingthedownpaymentforanunimprovedfarmandprovidingthemoneyforbuildingtheirhome.ThishomeburnedonoraboutJanuary1,1997withinsurancepayingapproximately$95,000.00forthehomeandlater$67,749.53forcontents.Bothpartiesagreethattheseparatepremaritalpropertyhasbeentransmituted,andthatallresultingpropertyismarital.See e.g.Batsonv.Batson ,769S.W.2d849,585   (Tenn.App.1988).  Withthereconstructionofthemaritalhomeunfinished,husbandinMarchof1997disappearedafterwithdrawing$84,000.00fromthesavingsoftheparties,takingallthreeoftheparties'vehiclestogetherwithhiscabinetmakingtoolsandeffectingafraudulenttransferoffarmequipmenttoaneighbor,JamesOwens.HelostmostofthemoneyingamblingtransactionsatcasinosinTunica,Mississippi.Husband'stestimonyisrevealing.?( <@X( X?8   Q. < Andwhereisthefarmequipment?#.s)2      A. < It'satJimOwens'house. 3/*3 8   Q. < Andwe'vewehadabillofsalearoundherethat C0+4 wecouldintroduce,butthatwasnotatruebillofsale;isthatcorrect?    8   A. < No,sir,Jimtoldmeheneededsomethingtoget s3.7 heroffhisbackbecauseshewascallingandaggravatinghimandhiswifetodeath.AndImadethebillofsaleoutandtookittohim.Itoldhimifitcometocourt,tellthetruth.    8   Q. < Okay.Andthat'swhatyou'reheretodo,too?73;      A. < Yes,sir. 84< 8   Q. < Whenwasthelasttimeyoufiledanincometax 9#5= return?    8   A. < Duetothegroundsofmycounsel'sadvice,I  refusetoanswerthatquestion.Itmayincriminateme.    8   Q. < Didyoufileanincometaxreturnduringthe 0 courseofthismarriage?    8   A. < Duetomycounsel'sadvi[s]e,Irefusetoanswer  P thatquestiononthegroundsitmayincriminateme.    8   Q. < Didyouearnanyfundsduringthecourseofthis  p marriage?    8   A. < Yes,sir,butIhavenoideahowmuch.@       Q. < Youhavenoideahowmuch? P     A. < No,sir. `     Q. < Itcouldbeaslittleasadollar. p     A. < Correct.      Q. < Orasmuchasamillion?     A. < Correct.  8   Q. < Whenyoulefthere,youtookeverythingwithyou,  allofyourtools?       A. < Yes,sir.     Thiscourthasheld:8   [13] < Atrialcourt'sdivisionofmaritalpropertyistobe  p guidedbythefactorscontainedinTenn.CodeAnn.364121(c).However,anequitablepropertydivisionisnotnecessarilyanequalone.Itisnotachievedbyamechanicalapplicationofthestatutoryfactors,butratherbyconsideringandweighingthemostrelevantfactorsinlightoftheuniquefactsofthecase.    8   [14] < Tenn.CodeAnn.364121(c)(1)permitstrial $ courtstoconsiderthedurationofthemarriage.Incasesinvolvingamarriageofrelativelyshortduration,itisappropriatetodividethepropertyinawaythat,asnearlyaspossible,placesthepartiesinthesamepositiontheywouldhavebeeninhadthemarriagenevertakenplace.Inre )0%$ MarriageofMcInnis,62Or.App.524,661P.2d942,943 *@&% (1983).    8   [15] < Whenrelativelyshortmarriagesareinvolved,each -`(' spouse'scontributionstotheaccumulationofassetsduringthemarriageisanimportantfactor.InreMarriageofPeru,56 0/*) Or.App.300,641P.2d646,647(1982).Whenamarriageisshort,thesignificanceandvalueofaspouse'snonmonetarycontributionsisdiminished,andclaimsbyonespousetoanotherspouse'sseparatepropertyareminimalatbest.Inre p3.- MarriageofWallace,315N.W.2d827,83031(Iowa 4/. Ct.App.1981).     Batsonv.Batson ,769S.W.2d849,859(Tenn.App.1988). 731  9"53   Themarriageatbar,oneofonlysevenyearsduration,fallswasashortmarriageinthesamecategoryasdoesthemarriagein Batson .Thehusbandbroughtacomparative H pittancetothemaritalestate.Underthedecreeofthetrialcourthereceived,inpropertydivision,$42,000.00ofthemoneyfrommaritalassetsthathehadsquanderedatthegamblingtables,;whichismorethantwicehismaritalcontribution.Wifereceivedeverythingelse.Thisdivision"...asnearlyaspossible,placesthepartiesinthesamepositiontheywouldhavebeeninhadthemarriagenevertakenplace." Batsonv.Batson ,769S.W.2d849,859 +  (Tenn.App.1988).  Theevidencecertainlydoesnotpreponderateagainstthemaritalpropertydispositionmadebythetrialcourtandthejudgmentwillthereforebeaffirmed.  Suchbeingtheonlyissueraisedonappealitremainsbuttotaxthecostsagainstthehusband,JamesArthurStafford.  Thejudgmentofthetrialcourtisaffirmedandthecaseisremandedforcollectionofcosts.E ( <X( <@XE    <   __________________________________    <   WILLIAMB.CAIN,JUDGECONCUR:_____________________________________BENH.CANTRELL,PRES.JUDGE,M.S._____________________________________WILLIAMC.KOCH,JR.,JUDGE    <   ̀