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Ðinappropriate€marital€conduct,€cruel€and€inhuman€treatment,€and€irreconcilable€differences.€€HusbandÐ #`" Ðfiled€answer€and€counterclaim€on€February€6,€1998.€€Ð ü#L# ÐÌà  àHusband€and€Wife€were€married€on€June€6,€1982,€in€Fort€Still,€Oklahoma.€€There€is€one€childÐ Ô%$!% Ðof€this€marriage,€Christopher€Earl€Allen,€born€on€May€20,€1987.€€Christopher€has€been€diagnosedÐ À&"& Ðwith€Attention€Defect€Hyperactive€Disorder€(ADHD).€€On€January€26,€1998,€Wife€filed€for€divorceÐ ¬'ü"' Ðalleging€grounds€of€inappropriate€marital€conduct,€cruel€and€inhuman€treatment,€and€irreconcilableÐ ˜(è#( Ðdifferences.€€Wife€avers€that€the€parties€were€separated€in€Clarksville,€Montgomery€County,Ð „)Ô$) ÐTennessee,€and€that€Husband€had€been€liquidating€the€assets€of€the€partiesðð€antique€business.€A€trialÐ p*À%* Ðwas€held€on€July€12,€1999.€€On€September€24,€1999,€the€court€entered€an€order,€with€extensiveÐ \+¬&+ Ðâ âfindings€of€fact.€€The€order€provides€in€pertinent€part:Ð H,˜',ý ÐÑ!þýÑâ !âÑ8€T)XXdìXXdì8Ñâ !âÑ  Ñà8  àà8` Ð Ð àIT€IS€THEREFORE€ORDERED,€ADJUDGED€AND€DECREED€byÐ ° Ðâ âthe€Court€as€follows:€Ðœì` x` x ÐÌà8  àà8` Ð Ð à1.€€That€the€Complainant€is€granted€a€divorce€on€the€ground€ofÐ tÄ ÐInappropriate€Marital€Conduct.€€That€the€Counter„Complaint€isÐ `° Ðhereby€dismissed.ÐL œ` x` x ÐÌà8  àà8` Ð Ð à2.€€It€would€appear€that€the€Defendant€did€retire€from€the€UnitedÐ $ t ÐStates€Army€with€more€than€Twenty€(20)€years€seven€(7)€months€ofÐ  ` Ðmilitary€service€and€the€Court€finds€that€there€would€be€thirteen€(13)Ð ü L  Ðyears€of€marriage€during€the€time€of€this€military€service.Ðè 8 ` x` x ÐÌà8  àà8` Ð Ð à3.€€That€the€Defendantððs€retired€pay€from€the€United€States€Army€isÐ À  Ð$966.75€per€month€and€that€the€Defendant€receives€$337.00€perÐ ¬ü  Ðmonth€as€an€additional€payment€based€upon€a€Veteran€AdministrationÐ ˜è  ÐDisability.Ð„Ô ` x` x ÐÌà8  àà8` Ð Ð à4.€€Based€upon€the€time€of€marriage€during€the€time€of€militaryÐ \¬ Ðservice,€the€Complainant€is€awarded€fifty€percent€(50%)€of€theÐ H˜ ÐDefendantððs€military€retirement.€€The€Complainant€is€awarded€noÐ 4„ Ðportion€of€the€Defendantððs€VA€Disability€Benefit.Ð p` x` x ÐÌÓ€ " (þÈx3Óà8  àà8` Ð Ð àà ¸ à*à0` x` xà*à0hxxà*à0Àhxhxà*à0ÀxÀxà*ÐøHxx ÐÌà8  àà8` Ð Ð à12.€€That€the€$3,300.00€per€month€gross€profit€along€with€the€$483.37Ð Ð  Ðmilitary€retirement€and€$337.00€VA€Disability€Benefit€would€resultÐ ¼  Ðin€a€net€monthly€income€of€$4,120.38.€€Twenty€one€percent€(21%)€ofÐ ¨ø Ðthis€would€result€in€a€child€support€amount€of€$650.00€per€month.€Ð ”ä ÐThe€Defendant€shall€pay€this€support€to€the€Complainant€to€beginÐ €Ð ÐAugust€1,€1999€and€by€the€first€day€of€each€month€thereafter.Ðl¼` x` x ÐÌà8  àà8` Ð Ð à13.€€That€the€Defendant€shall€sign€the€child€up€for€Tri„Care€PrimeÐ D!” Ðwithin€thirty€(30)€days€and€should€pay€all€premiums€for€Tri„CareÐ 0"€  ÐPrime.Ð#l!` x` x ÐÌà8  àà8` Ð Ð à14.€€That€the€Complainant€and€Defendant€should€equally€divide€allÐ ô$D # Ðmedical,€orthodontic,€dental,€psychological,€therapy,€and€any€and€allÐ à%0!$ Ðother€counseling,€medical€or€dental€related€expenses€and€that€theÐ Ì&"% ÐDefendant€is€to€reimburse€the€Complainant€$608.38€for€past€medicalÐ ¸'#& Ðexpenses€not€covered€by€the€insurance.€€The€Complainant€is€awardedÐ ¤(ô#' Ða€judgment€for€this€amount€for€which€execution€may€issue.€€Ð)à$(` x` x Ðâ âÐ |*Ì%) Ðà8  àà8` Ð Ð à15.€€That€the€Complainant€is€awarded€the€marital€home€located€at€333Ð ° Ðâ âDeepwood€Trial,€Clarksville,€TN€37042€and€the€Defendant€is€divestedÐ œì Ðof€any€interest€he€may€have€in€the€said€marital€home€and€theÐ ˆØ ÐComplainant€is€hereby€vested€with€the€Defendantððs€interest.ÐtÄ` x` x ÐÌà8  àà8` Ð Ð à16.€€That€the€Complainant€shall€be€responsible€for€the€monthlyÐ L œ Ðmortgage€on€the€home€and€should€hold€the€Defendant€harmlessÐ 8 ˆ Ðagainst€this€debt.Ð$ t` x` x ÐÌà8  àà8` Ð Ð à17.€€That€the€Defendant€is€awarded€the€Sign€Of€The€Times€antiqueÐ ü L  Ðbusiness€and€its€assets€other€than€those€in€the€basement€of€the€maritalÐ è 8  Ðhome.ÐÔ$ ` x` x ÐÌà8  àà8` Ð Ð à18.€€€That€the€parties€had€$14,600.00€in€a€joint€savings€account€ofÐ ¬ü  Ðwhich€the€Defendant€took€$14,000.00.€€The€Complainant€lived€off€ofÐ ˜è  Ð$6,000.00€including€a€$5,000.00€cash€advance€on€a€credit€card,€€theÐ „Ô  ÐCourt€is€not€satisfied€that€the€$5,000.00€was€repaid€by€theÐ pÀ ÐComplainant€to€the€Defendant€to€be€paid€against€this€debt.Ð\¬` x` x ÐÌà8  àà8` Ð Ð à19.€€That€the€[$14,000.00€that€the]€Defendant€took€plus€the€$5,000.00Ð 4„ Ðcash€advance€that€the€Complainant€took€would€total€$19,000.00.Ð  p ÐEqually€divided€would€be€$9,500.00€to€each€party€[sic].€€Since€theÐ  \ ÐComplainant€received€only€$5,000.00€off€of€the€credit€card€cashÐ øH Ðadvance,€there€is€a€remaining€balance€of€$4,500.00€to€equally€divideÐ ä4 Ðthis€sum€between€the€two€parties.€€The€Defendant€shall€pay€the€sumÐ Ð  Ðof€$4,500.00€to€the€complainant€as€a€division€of€the€cash€and€savingsÐ ¼  Ðof€the€parties.€€The€Complaint€is€awarded€a€judgment€for€this€amountÐ ¨ø Ðfor€which€execution€may€issue.Дä` x` x ÐÌà8  àà8` Ð Ð à20.€€That€the€Defendant€shall€pay€the€sum€of€$550.00€per€month€asÐ l¼ Ðrehabilitative€alimony€to€the€Complainant€for€a€total€of€five€(5)€years.€Ð X ¨ ÐThis€shall€begin€on€August€1,€1999.ÐD!”` x` x ÐÌà8  àà8` Ð Ð à21.€€That€the€Defendant€is€awarded€the€items€he€requested€that€he€be€Ð #l! Ðgiven€in€the€list€attached€to€his€Local€Rule€18.02€Statement.€€TheÐ $X" ÐDefendant€is€further€awarded€the€guns€as€his€separate€property€whichÐ ô$D # Ðwere€his€before€the€marriage.Ðà%0!$` x` x ÐÌà8  àà8` Ð Ð à22.€€That€the€Defendantððs€mother€is€awarded€the€items€which€she€hadÐ ¸'#& Ðpreviously€given€to€the€parties,€being€a€table,€a€picture,€the€alabasterÐ ¤(ô#' Ðitem,€the€gas€grill€and€the€Timberwolf€chain€saw.Ð)à$(` x` x Ðâ âÐ |*Ì%) Ðà8  àà8` Ð Ð à23.€€That€all€of€the€remaining€personal€property€of€the€marriage€isÐ ° Ðâ âawarded€to€the€Complainant€including€the€remaining€$500.00€of€theÐ œì Ðbusiness€property€in€the€basement€of€the€marital€residence.ЈØ` x` x ÐÌà8  àà8` Ð Ð à24.€€That€the€Defendant€is€hereby€awarded€the€1991€Ford€Van€and€theÐ `° Ð1997€Chevy€Van€which€total€a€value€of€$27,000.00.€€That€theÐ L œ ÐComplaint€is€awarded€the€1989€Pontiac€Grand€Am.Ð8 ˆ` x` x ÐÌà8  àà8` Ð Ð à25.€€That€the€Complainant€should€continue€to€pay€the€Citibank€CreditÐ  ` ÐCard€and€the€Bravo€Card.€€The€Defendant€is€ordered€to€pay€all€of€theÐ ü L  Ðremaining€debts€of€the€marriage€including€all€credit€cards€and€loans.Ð è 8  ÐThe€Defendant€shall€maintain€these€accounts€in€a€current€status,Ð Ô$  Ðpaying€each€bill€monthly€prior€to€the€due€date€and€shall€hold€theÐ À  ÐComplainant€harmless€against€the€balance€of€the€marital€debts.Ьü ` x` x ÐÌà8  àà8` Ð Ð à26.€€That€the€Defendant€is€ordered€to€pay€$1,000.00€of€theÐ „Ô  ÐComplainantððs€attorneyððs€fees€for€which€a€judgment€is€granted€to€theÐ pÀ ÐComplainant€and€execution€may€issue.€Ð\¬` x` x ÐÌà  àIt€is€from€this€order€that€Husband€appeals,€presenting€the€following€issues€as€stated€in€hisÐ 4„ Ðbrief:Ð  p ÐÌà8  àà8` Ð Ð àI.€€Whether€the€trial€court€erred€in€the€computation€of€appellantððs€netÐ øH Ðmonthly€income?Ðä4` x` x ÐÌà8  àà8` Ð Ð àII.€€Whether€the€trial€court€erred€by€awarding€appellee€alimonyÐ ¼  Ðexceeding€her€needs€and€exceeding€appellantððs€ability€to€pay?Шø` x` x ÐÌà8  àà8` Ð Ð àIII.€€Whether€the€trial€court€erred€by€awarding€child€support€basedÐ €Ð Ðupon€an€erroneous€computation€of€appellantððs€net€monthly€income?Ðl¼` x` x ÐÌà8  àà8` Ð Ð àIV.€€Whether€the€trial€court€erred€in€the€distribution€of€marital€debt?ÐD!”` x` x ÐÌà8  àà8` Ð Ð àV.€€Whether€the€trial€court€erred€in€the€distribution€of€maritalÐ #l! Ðproperty?Ð$X"` x` x ÐÌà8  àà8` Ð Ð àVI.€€Whether€the€trial€court€erred€by€requiring€appellant€to€payÐ à%0!$ Ðappellee€attorneyððs€fees?ÐÌ&"%` x` x Ðà8  àÐ Ð Ð  Ðà8  àà8` Ð Ð àVII.€€Whether€the€trial€court€erred€by€awarding€appellee€fifty€percentÐ ¤(ô#' Ðof€the€appellantððs€military€retirement?Ð)à$(` x` x Ðâ âÐ |*Ì%) Ðà8  àà8` Ð Ð àVIII.€€Whether€the€trial€court€erred€in€its€calculation€of€€an€award€ofÐ ° Ðâ âmonies€in€the€partiesðð€joint€bank€account?Мì` x` x Ðà8  à€à8` Ð Ð àà8¸ ` x` xà€ÐˆØ¸ ¸  Ðòòò òÔ#†XT)XXXT)b #ÔÔ‡X  XXXT)Ôó óóóà  àÔ#†XT)X XX §5#ÔÔ‡XT)XXXT)ÔSince€this€case€was€tried€by€the€trial€court€sitting€without€a€jury,€we€review€the€case€òòde€novoóóÐ tÄ Ðupon€the€record€with€a€presumption€of€correctness€of€the€findings€of€fact€by€the€trial€court.€€UnlessÐ `° Ðthe€evidence€preponderates€against€the€findings,€we€must€affirm,€absent€error€of€law.€€Tenn.€R.€App.Ð L œ ÐP.€13(d).Ð 8 ˆ ÐÌà  àWe€begin€by€addressing€issues€I€and€III€together.€€Husband€contends€that€the€trial€court€erredÐ  ` Ðin€the€computation€of€€his€income.€€He€asserts€that€the€evidence€preponderates€against€the€findingÐ ü L  Ðthat€his€net€monthly€income€is€$4,120.37.׃×Ý ƒ%#ÃÝòòÚ  Ú1Ú  ÚóóÝ  Ý×  ×€The€record€reflects€that€Husband€produced€an€income€andÐ è 8  Ðexpense€statement€reflecting€his€current€economic€position,€and€tax€returns€for€the€years€1997€andÐ Ô$  Ð1998.€€He€testified€that€his€antique€business€lost€$3,233.00€for€calendar€year€1998€and€that€his€soleÐ À  Ðincome€at€the€time€of€trial€was€his€military€retirement€and€disability€pay.€€Husband€also€asserts€thatÐ ¬ü  Ðthe€trial€€court€disregarded€all€evidence,€except€the€1997€tax€return€in€computation€of€€his€monthlyÐ ˜è  Ðincome,€and€that€1997€was€one€of€the€best€years€that€he€had€in€his€business€since€it€began€in€1984.€Ð „Ô  ÐÌ€à  à€The€factors€to€consider€in€determining€the€amount€of€child€support€to€be€paid€by€an€obligorÐ \¬ Ðparent€are€found€in€the€guidelines€published€by€the€Tennessee€Department€of€Human€Services.€€ò òòòSeeÐ H˜ Ðóóó óTenn.€Comp.€R.€&€Regs.€€12402„4„.03€(1994).€€Hence,€the€calculation€of€both€alimony€and€childÐ 4„ Ðsupport€are€based,€at€least€in€part,€on€the€trial€courtððs€findings€regarding€the€obligor€spouseððs€netÐ  p Ðincome€or€ð ðearning€capacity.ðð€€ò òòòSee€Siegel€v.€Siegel,€óóó óNo.€02A01„9708„CH„00198,1999€WL€135090,Ð  \ Ð*2€(Tenn.€Ct.€App.€March€5,€1999).Ð øH ÐÌà  àIn€some€cases,€a€court€may€deviate€from€the€Tennessee€Child€Support€Guidelines:€€€€Ð Ð  ÐÌà8  àà8` Ð Ð àà ¸ àIn€cases€where€initial€support€is€being€set,€a€judgment€€mustÐ ¨ø Ðbe€entered€to€include€an€amount€due€for€monthly€support€from€theÐ ”ä Ðdate€of€the€childððs€birth€or€date€of€separation€or€date€of€abandonmentÐ €Ð Ðwhichever€is€appropriate,€until€the€current€support€order€is€entered.€Ð l¼ ÐThis€amount€must€be€calculated€based€upon€the€guidelines€using€theÐ X ¨ Ðaverage€income€of€the€obligor€over€the€past€two€years€and€isÐ D!” Ðpresumed€to€be€correct€unless€rebutted€by€either€party.Ð0"€ ` x` x ÐÌ€Tenn.€Comp.€R.€&€Regs.€tit€10,€ch.€1240„2„4„.04(1)(e)€(amended€Oct.€1997).€€This€provision€€Ð $X" Ðreflects€a€legislative€intent€that€when€the€amount€of€a€obligor€parentððs€income€is€not€known,€anÐ ô$D # Ðaverage€should€be€taken,€and€a€period€of€two€years€is€an€appropriate€period€of€time€to€average€theÐ à%0!$ Ðincome.€€ò òòòBrown€v.€Brown,€óóó óNo.€€03A01„9812„CV„00417,€1999€WL€552854,€*5€(€Tenn.€Ct.€App.€€JulyÐ Ì&"% Ð28,€1999).€€However,€the€regulation€also€indicates€that€the€presumption€that€an€average€of€€two€yearsððÐ ¸'#& Ðincome€as€an€indication€of€the€proper€basis€for€child€support€may€be€rebutted.€ò òòòId.óóó ó€€à Ð àThe€ChildÐ ¤(ô#' ÐSupport€Guidelines€allow€for€the€imputation€of€income€to€an€obligor€parent€who€is€willfully€andÐ ° Ðvoluntarily€unemployed€or€underemployed.€€ò òòòBeem€v.€Beemóóó ó,€No.€02A01„9511„CV„00252,€1996€WLÐ œì Ð636491,*3€€(Tenn.€Ct.€App.€Nov.€5,€1996).òòò òóóó ó€€To€determine€a€child€support€award€based€on€earningÐ ˆØ Ðcapacity€rather€than€actual€net€income,€there€must€be€a€threshold€finding€that€the€obligor€parent€isÐ tÄ Ðwillfully€and€voluntarily€underemployed€or€unemployed.òòò ò€€€Stephenson€v.€Stephenson,€ó óóóNo.Ð `° Ð01A01-9212-CH-00488,€1993€WL€298908,€*4€(Tenn.€Ct.€App.€Aug.6,€1993);€€òòò òMarcus€v.€Marcus,ó óóóÐ L œ ÐNo.€02A01„9611„CV„00286,€òòò ò€ó óóó1998€WL€29645,€*3€(€Tenn.€Ct.€App.€Jan.€€28,€1998).òòò òó óóóÐ 8 ˆ ÐÌà  àà ` àThe€issue€before€the€Tennessee€Supreme€Court€in€ò òòòBrooks€v.€Brooks,óóó ó€992€S.W.2d€403Ð  ` Ð(Tenn.€1999),€was€whether€Mr.€Brooks's€child€support€obligation€should€be€based€on€his€1995Ð ü L  Ðincome€of€$25,888.00€or€upon€his€earning€potential.€€In€making€its€determination,€the€€ò òòòBrooksóóó ó€CourtÐ è 8  Ðfound€that€the€record€€indicated€that€the€Court€of€Appeals€was€correct€in€concluding€that€ð ðMr.€BrooksÐ Ô$  Ðwas€willfully€and€voluntarily€underemployed€at€the€time€of€the€evidentiary€hearing€in€July€1995."€€Ð À  Ðò òòòId.€€óóó óat€407.€€In€so€finding,€the€òòò òBrooksóóó ó€Court€cited€the€Guidelines,€which€provide:€€"If€an€obligor€isÐ ¬ü  Ðwillfully€and€voluntarily€unemployed€or€underemployed,€child€support€shall€be€calculated€based€onÐ ˜è  Ða€determination€of€potential€income,€as€evidenced€by€educational€level€and/or€previous€workÐ „Ô  Ðexperience."€€€Tenn.€Comp.€R.€&€Regs.€ch.€1240-2-4-.03(3)(d).€€ò òòòId.€óóó ó€€Having€found€Mr.€BrooksÐ pÀ Ðvoluntarily€underemployed,€the€Court€imputed€a€yearly€income€of€$102,087.00,€based€on€€incomeÐ \¬ Ðmade€prior€to€liquidating€his€business.€ò òòòId.€€óóó ó€That€amount€was€equal€to€the€amount€of€profits€that€theÐ H˜ Ðbusiness€generated€one€year€prior€to€the€hearing.€€ò òòòId.€€óóó ó€Ð 4„ ÐÌà  àFor€one€who€is€self„employed,€Tennessee€courts€have€acknowledged€the€difficulty€inÐ  \ Ðdetermining€€income.Ð øH ÐÌà8  àà8` Ð Ð à[W]here€the€obligor€spouse€is€self„employed,€the€potential€exists€forÐ Ð  Ðthe€obligor€to€manipulate€his€reported€income€either€by€failing€toÐ ¼  Ðaggressively€solicit€business€or€by€inflating€his€business€expenses,Ð ¨ø Ðthereby€minimizing€his€income.€€ò òòòSee,€e.g.,€Koch€v.€Koch,€óóó ó874€S.W.2dÐ ”ä Ð571,€578€(Tenn.€Ct.€App.€1993)€(recognizing€difficulty€of€establishingÐ €Ð Ðhusbandððs€self„employment€income€from€commercial€paintingÐ l¼ Ðbusiness).ÐX ¨` x` x ÐÌ€ò òòòÔ_ÔBeemÔ_Ô€v.€Beemóóó ó,€at€*4.€Where€a€self„employed€obligor€parent€can€control€the€salary€that€he€receives,Ð 0"€  Ða€court€may€be€required€to€determine€ð ðwhether€the€€potential€exists€for€the€obligor€to€manipulate€hisÐ #l! Ðreported€income€either€by€failing€to€aggressively€solicit€business€or€by€inflating€his€expenses,€therebyÐ $X" Ðminimizing€his€income.ððò òòòó óóó€€ò òòòSandusky€v.€Sandusky,óóó ó,€No.€01A01„9808„CH„00416,€1999€WL€734531,Ð ô$D # Ð*4€(Tenn€Ct.€App.€Sept.€22,€1999)€òòò òóóó ó(quoting€€òòò òBeemóóó ó,€at€*4).€€€An€obligor€parent€will€not€be€allowedÐ à%0!$ Ðto€avoid€a€support€obligation€by€arranging€a€smaller€salary€while€the€business€prospers.€€€òòò òId.óóó ó€at€*5.€Ð Ì&"% Ѐà  àIn€the€instant€case€,€the€trial€court€made€an€attempt€to€examine€whether€there€was€anÐ ¸'#& Ðopportunity€for€Husband€to€manipulate€his€income.€€An€order€was€entered€March€30,€1998,€stating:Ð ¤(ô#' ÐÌà8  àà8` Ð Ð àThat€the€Defendant€€should€be€able€to€continue€to€run€the€familyÐ |*Ì%) Ðbusiness€but€that€he€should€keep€a€journal€of€all€items€purchased,Ð h+¸&* Ðfrom€whom€it€is€purchased€and€the€amount€of€the€purchase€price.€Ð ° ÐFurther€he€should€keep€a€journal€of€all€sales€of€items,€to€whom€theÐ œì Ðitem€is€sold€and€the€amount€of€the€sale€price.ЈØ` x` x Ѐ€Ð tÄ Ðà  àIn€an€income€and€expense€statement€dated€June€25,€1998,€Husband€reports€monthly€incomeÐ `° Ðof€$1,303.75€from€his€military€retirement€payment€of€€$966.75€and€a€VA€disability€payment€ofÐ L œ Ð$337.00€per€month.€€He€reported€total€monthly€expenses€of€$3,569.65,€including€$550.00€in€childÐ 8 ˆ Ðsupport.€€Husband€claimed€to€have€a€deficit€of€$2,565.95€per€month.€€Ð $ t ÐÌà  àConcerning€Husbandððs€antique€business,€the€trial€courtððs€June€26,€1998€order€states,€òòinter€aliaÐ ü L  Ðóóthat€Husband€had€not€removed€the€property€from€the€basement€of€the€marital€home€although€it€wasÐ è 8  Ðreleased€by€the€court€in€a€hearing€on€March€16,€1998,€pursuant€to€his€statements€in€court€that€hisÐ Ô$  Ðbusiness€was€shut€down€by€keeping€him€from€his€property.€€The€court€further€found€that€HusbandÐ À  Ðdid€not€produce€documentation€detailing€the€items€purchased€and€sold€in€his€antique€business€asÐ ¬ü  Ðordered€by€the€court.€€The€trial€court€stated€that€pursuant€to€Husbandððs€testimony,€the€court€wasÐ ˜è  Ðaware€that€he€had€participated€in€two€antique€shows€and€bought€and€sold€items,€but€that€the€courtÐ „Ô  Ðremained€unsure€if€his€expenses€of€the€business€outweighed€his€income.€€The€court€ordered€HusbandÐ pÀ Ðto€produce€his€1997€tax€return€and€income€and€expense€statements€and€books€before€considering€anÐ \¬ Ðadjustment€to€the€òòpendente€lite€óósupport.€€€€€€€Ð H˜ ÐÌà  àThere€is€no€transcript€of€the€evidence€but€the€record€does€contain€a€rather€sketchy€statementÐ  p Ðof€the€evidence€which€reads€in€pertinent€part:Ð  \ ÐÌÓ€ (5h8x" ÓØ! !Øà8  àà8` Ð Ð à4.€€Ô_ÔTheÔ_Ô€Defendant€testified€that€he€was€in€the€antique€business.Ðä4` x` x Ðà8  àà8` Ð Ð àHis€business€consisted€of€buying€and€selling€antiques.€€He€alsoÐ Ð  Ðtraveled€across€the€county€and€bought€and€sold€antiques€[at]€variousÐ ¼  Ðtrade€shows€throughout€the€year.€€The€Defendant€produced€a€copy€ofÐ ¨ø Ðhis€1998€tax€return€in€which€he€testified€that€his€business€showed€aÐ ”ä Ðloss€of€$3,233.00€for€the€calendar€year€1998.€€He€further€testified€thatÐ €Ð Ðthe€antique€business€had€been€slow€and€that€he€did€[not]€know€howÐ l¼ Ðmuch€he€would€be€able€to€make€for€the€calendar€[year]€1999.€€HeÐ X ¨ Ðtestified€that€[in]1997[,]€which€was€his€best€year€in€a€long€time€in€theÐ D!” Ðantique€business,€he€showed€a€net€profit€of€$12,561.00.€€TheÐ 0"€  ÐDefendant€testified€that€he€began€the€antique€business€in€1984.€€HeÐ #l! Ðfurther€testified€that€the€Complainant€only€participated€approximatelyÐ $X" Ðten€(10)€months€in€the€antique€business.Ðô$D #` x` x Ðà8  àà8` Ð Ð àÐ ` x` x Ðà8  àà8` Ð Ð à5.€€The€Defendant€further€testified€that€his€current€à8@` x` xàà8 @ àmonthly€income€asÐ Ì&"% Ðof€July€12,€1999€was€only€what€he€was€receiving€from€his€retirementÐ ¸'#& Ðand€his€VA€disability€pay.€€He€filed€an€Income€and€ExpenseÐ ¤(ô#' ÐStatement€with€the€Court,€showing€that€he€needed€$2,524.47€each€andÐ )à$( Ðevery€month€to€meet€his€obligations.€€The€Defendant€was€alreadyÐ |*Ì%) Ðpaying€temporary€child€support€and€alimony€in€the€amount€of€$797.00Ð h+¸&* Ðto€the€Complainant€each€and€every€month.€€Further€he€was€making€theÐ ° Ðmonthly€mortgage€payment€in€the€amount€of€$965.00.€€Also,€he€wasÐ œì Ðpaying€all€of€the€household€expenses.€€ÐˆØ` x` x ÐÌÓ€  (îÈx8Óà  àà ` àà ¸ àà0  à*à0h(#(#à*à0Àh(#h(#à*à0À(#À(#à*à0p(#(#à*Ð`°p(#p(# Ðà8  àà8` Ð Ð à8.€€The€Defendant€testified€that€because€of€the€stress€à8@Ú` x` xàà8  à€associated€with€going€through€this€divorce,€that€for€the€past€several€months€he€hasÐ L œ Ðbeen€unable€to€successfully€work€in€his€antique€business.€€He€has€been€mentally€andÐ 8 ˆ Ðphysically€unable€to€focus€on€the€business.Ð$ tÐ Ð  Ðà  àà ` àà ¸ àà  àÌà  àà ` àà ¸ àà  à*à0 h à*à0Àh(#h(#à*à0À(#À(#à*à0p(#(#à*Ðü L p(#p(# ÐÌà8  àà8` Ð Ð à12.€€The€Complainant€testified€that€the€Defendant€à8@ ` x` xàà8  à€could€have€earned€in€1998€approximately€$5,000.00€per€month,€showing€[a]€grossÐ Ô$  Ðprofit€of€$3,300.00€per€month.€€However,€the€Complainant€provided€no€proof€to€theÐ À  ÐCourt€to€verify€these€figures.Ьü Ð Ð  ÐÌà8  àà8` Ð Ð à13.€The€Complainant€testified€that€the€Defendant€removedÐ „Ô  Ðapproximately€$30,000.00€worth€of€property€relating€to€the€antiqueÐ pÀ Ðbusiness,€from€the€marital€home€at€the€time€of€the€separation.€€TheÐ \¬ ÐComplainant€valued€this€property€based€on€her€limited€knowledge€ofÐ H˜ Ðthe€antique€business.€€The€Complainant€provided€no€proof€to€theÐ 4„ ÐCourt€to€verify€this€figure.Ð p` x` x Ðà  àÌà  àHusbandððs€1997€and€1998€tax€returns€are€contained€in€the€record€and€marked€as€trial€exhibits.Ð øH ÐSchedule€C€of€€Husbandððs€1997€tax€return,€indicating€profit€or€loss€from€business,€reflects€gross€salesÐ ä4 Ðin€1997€of€$68,902.00,€gross€income€of€$39,604.00,€and€a€profit€of€$15,467.00.€€Husbandððs€1998Ð Ð  ÐSchedule€C€€reflects€gross€sales€of€$21,595.00,€gross€income€of€$13,535.00€and€a€$3,233.00€loss.Ð ¼  ÐHusband€argues€that€the€trial€court€focused€on€the€1997€tax€return,€ignoring€the€1998€return€or€anyÐ ¨ø Ðtestimony€by€Husband€regarding€the€business€in€1999.€€Husband€contends€that€the€trial€court€shouldÐ ”ä Ðhave€at€least€averaged€the€1997€and€1998€figures€for€a€more€accurate€estimation€of€his€income.Ð €Ð ÐÌà  àThe€findings€of€the€trial€court€indicate€that€the€court€did€not€find€the€testimony€of€HusbandÐ X ¨ Ðcreditable€regarding€the€future€prospects€of€his€business.€€€€€€Ð D!” ÐÌà  àà8 ` àà ¸ àWhen€the€resolution€of€the€issues€in€a€case€depends€upon€theÐ #l! Ðcredibility€of€witnesses,€the€trial€judge€who€has€the€opportunity€toÐ $X" Ðobserve€the€witnesses€in€their€manner€and€demeanor€while€testifyingÐ ô$D # Ðis€in€a€far€better€position€than€this€Court€to€decide€those€issues.òòò ò€€See€Ð à%0!$ ÐWhitaker€v.€Whitakeró óóó,€957€S.W.2d€834,€837€(Tenn.€Ct.€App.1997);òòò òÐ Ì&"% Ðsee€also€€McCaleb€v.€Saturn€Corp.,ó óóó€910€S.W.2d€412,€415Ð ¸'#& Ð(Tenn.1995).€€The€weight,€faith,€and€credit€to€be€given€to€anyÐ ¤(ô#' Ðwitness's€testimony€lies€in€the€first€instance€with€the€trier€of€fact,€andÐ )à$( Ðthe€credibility€accorded€will€be€given€great€weight€by€the€appellateÐ |*Ì%) Ðcourt.òòò ò€€See€In€re€Estate€of€Walton€v.€Youngó óóó,€950€S.W.2d€956,€959Ð h+¸&* Ð(Tenn.1997);€€òòò ò€McCalebó óóó,€910€S.W.2d€at€415.€€The€trial€court€will€notÐ ° Ðbe€reversed€unless€there€is€found€in€the€record€clear,€concrete,€andÐ œì Ðconvincing€evidence€other€than€the€oral€testimony€of€witnesses€thatÐ ˆØ Ðcontradicts€the€trial€court's€findings.òòò ò€€See€€Hawkins€v.€Ellisó óóó,€No.Ð tÄ Ð02A01-9708-CH-00203,€1998€WL€704521,€at€*€4€(Tenn.€Ct.€App.Ð `° ÐOct.12,€1998)€(citing€€òòò òGalbreath€v.€Harrisó óóó,€811€S.W.2d€88,€91€(Tenn.Ð L œ ÐCt.€App.1990)).Ð8 ˆ` x` x ÐÌòòò ò€Ô_ÔBrownyardÔ_Ô€v.€Brownyard,ó óóó€No.€02A01„9803„CH„00063,€1999€WL€418352,€*7€€(Tenn.€Ct.€App.€JuneÐ  ` Ð22,€1999).Ð ü L  ÐÌà  àIn€finding€that€Husband€is€underemployed,€the€trial€court€made€the€threshold€finding€that€€isÐ Ô$  Ðnecessary€to€allow€for€the€use€of€his€potential€income€in€determining€child€support.€€The€trial€courtÐ À  Ðdid€not€believe€that€the€1998€tax€return€reflected€a€typical€yearððs€earnings,€and€that€the€1997€taxÐ ¬ü  Ðreturn€was€more€in€line€with€Wifeððs€testimony€regarding€usual€earnings€of€the€business.€€It€is€withinÐ ˜è  Ðthe€discretion€of€the€trial€court€to€weigh€the€credibility€of€the€Husbandððs€testimony€against€WifeððsÐ „Ô  Ðand€determine€that€her€estimation€of€his€income€was€more€credible.€€The€use€of€the€1997€tax€return,Ð pÀ Ðalong€with€Wifeððs€testimony€to€determine€Husbandððs€potential€income€is€not€an€abuse€of€the€trialÐ \¬ Ðcourtððs€discretion.€Consequently,€we€do€not€find€that€the€evidence€preponderates€against€the€trialÐ H˜ Ðcourtððs€finding€that€Husband€was€underemployed.€€However,€it€is€unclear€how€the€$5,000.00€perÐ 4„ Ðmonth€income€is€reduced€to€a€ð ðgross€profit€of€$3,300.00€per€month.ðð€€The€record€does€not€revealÐ  p Ðwhether€Husbandððs€monthly€social€security€deduction€has€been€considered€in€arriving€at€that€figure.€Ð  \ ÐTherefore,€we€remand€this€issue€to€the€trial€court€for€a€specific€determination€of€Husbandððs€monthlyÐ øH Ðincome€and€for€application€of€same€to€the€Tennessee€Child€Support€Guidelines.Ð ä4 ÐÌà  àHusbandððs€second€issue€is€€whether€the€trial€court€erred€in€awarding€Wife€rehabilitativeÐ ¼  Ðalimony.€€Husband€contends€that€the€award€exceeds€her€need€and€his€ability€to€pay.€€The€trial€courtÐ ¨ø Ðawarded€Wife€$550.00€per€month€rehabilitative€alimony€for€five€(5)€years€to€begin€on€August€1,Ð ”ä Ð1999.€€Husband€contends€that€his€monthly€income€is€$1,303.75.€€He€asserts€that€when€his€alimonyÐ €Ð Ðand€child€support€obligations€are€factored€in,€he€suffers€a€$2,529.47€loss€each€month.€€HusbandÐ l¼ Ðcontends€that€Wife€has€a€net€income€of€$301.16€after€expenses,€and,€including€€the€alimony€award,Ð X ¨ Ðher€surplus€monthly€income€rises€to€$1,501.16.€€Husband€asserts€that€Wife€is€trained€as€a€surgicalÐ D!” Ðtechnician.€€He€also€contends€that€Wife€does€not€need€the€support€and€that€the€issue€should€beÐ 0"€  Ðremanded€for€alimony€to€be€calculated€based€either€upon€his€sworn€testimony€regarding€his€income€Ð #l! Ðor€an€average€of€his€income€over€the€past€two€years.€€€à p àÐ $X" ÐÌà  àWife€asserts€that€the€trial€court€did€not€abuse€its€discretion€in€awarding€her€five€yearsÐ à%0!$ Ðrehabilitative€alimony.€€Wife€contends€that€she€has€a€need€to€re„establish€herself€in€the€job€market.€Ð Ì&"% ЀWife€asserts€that€Husband€has€an€earning€capacity€of€$4,000.00€to€$5,000.00€per€month,€while€sheÐ ¸'#& Ðhas€spent€approximately€nine€years€caring€for€the€home€and€the€child,€Christopher,€who€suffers€fromÐ ¤(ô#' ÐÔ_ÔADHDÔ_Ô.€€Wife€asserts€that€the€trial€court€appropriately€considered€fault€in€making€its€determinationÐ )à$( Ðregarding€alimony,€pointing€out€that€the€divorce€was€awarded€to€Wife€on€the€grounds€ofÐ |*Ì%) Ðinappropriate€marital€conduct.€€€€€€Ð h+¸&* Їà  àGuidelines€for€the€determination€of€alimony€are€set€forth€in€T.C.A.€ðð€36„5„101€(d)€(Supp.Ð ° Ð1997).€€The€trial€court€is€afforded€wide€discretion€concerning€the€award€of€alimony,€and€an€appellateÐ œì Ðcourt€should€reverse€the€trial€courtððs€findings€only€in€instances€in€which€this€discretion€ð ðhasÐ ˆØ Ðmanifestly€been€abused.ðð€€€ò òòòHanover€v.€Hanoveró óóó,€775€S.W.2d€612,€617€(Tenn.€Ct.€App.Ð tÄ Ð1989)(citations€omitted).€€€Although€there€is€no€absolute€formula€for€determining€an€award€ofÐ `° Ðalimony,€the€need€of€the€spouse€seeking€support€is€one€of€the€more€important€factors.€€€The€obligorÐ L œ Ðspouseððs€ability€to€pay€is€also€a€factor€to€consider,òòò ò€€€Cranford€v.€Cranford,ó óóó€772€S.W.2d€48,€50€(Tenn.Ð 8 ˆ ÐCt.€App.€€1989),€as€well€as€fault€of€the€obligor€€spouse€in€the€termination€of€the€marriage.€€€€òòò òGilliamÐ $ t Ðv.€Gilliam,ó óóó€776€S.W.2d€81,€86€(Tenn.€Ct.€App.1988).€€The€spouse€obtaining€the€divorce€should€€notÐ  ` Ðbe€left€in€a€worse€financial€situation€than€he/she€was€before€the€other€spouse's€misconduct€broughtÐ ü L  Ðabout€the€breakup€of€the€marriage.€€òòò òSee€€Long€v.€Long,€ó óóó957€S.W.2d€825,€830€€(Tenn.€Ct.€€App.Ð è 8  Ð1997);òòò ò€€Shackleford€v.€Shackleford,€ó óóó611€S.W.2d€598,€601€(Tenn.€Ct.€App.1980).€€Tennessee€courtsÐ Ô$  Ðhave€shown€a€preference€for€rehabilitative€alimony€over€other€types€of€alimony€because€one€goal€isÐ À  Ðto€ultimately€sever€the€ties€between€the€parties€so€they€will€no€longer€be€dependent€upon€one€anotherÐ ¬ü  Ðand€can€"be€relieved€of€the€impediments€incident€to€the€dissolved€marriage...."ò òòò€€Herrera€v.€Herrera,Ð ˜è  Ðóóó ó944€S.W.2d€379,€387€(Tenn.€Ct.€App.€1996)€(citing€€€òòò òSelf€v.€Selfó óóó,€861€S.W.2d€360,€361€(Tenn.1993)).Ð „Ô  ÐÌà  àThe€award€of€rehabilitative€alimony€to€Wife€is€not€an€abuse€of€discretion.€Wifeððs€income€andÐ \¬ Ðexpense€statement€at€the€time€of€trial€showed€a€monthly€net€income€of€$1,720.00.€€€The€statementÐ H˜ Ðindicates€that€Wifeððs€monthly€expenses,€excluding€the€expenses€of€the€child,€are€approximatelyÐ 4„ Ð$870.00€per€month.€€The€final€order€awards€the€marital€home€to€Wife€and€makes€her€responsible€forÐ  p Ðmonthly€mortgage€payments.€€Husbandððs€income€and€expense€statement€filed€at€the€time€of€trialÐ  \ Ðindicates€that€the€mortgage€payment,€which€he€was€responsible€for€at€the€time€of€trial,€is€$965.00€perÐ øH Ðmonth,€and€the€utilities€on€the€home€are€approximately€$249.93€per€month.€€€Upon€WifeððsÐ ä4 Ðassumption€of€the€monthly€mortgage€payment€and€home€utilities,€her€€monthly€expenses€are€therebyÐ Ð  Ðincreased€by€approximately€$1,214.93€for€€total€monthly€expenses€of€approximately€$2,084.93.€€€AsÐ ¼  ÐWifeððs€net€income€is€approximately€€$1,720.00,€we€believe€that€an€award€of€$400.00€per€month€toÐ ¨ø Ðbring€her€net€monthly€income€to€a€total€of€$2,120.00,€is€an€amount€sufficient€but€not€excessive€toÐ ”ä Ðmeet€her€monthly€expenses.€€Accordingly,€we€modify€the€trial€courtððs€award€of€rehabilitative€alimonyÐ €Ð Ðfrom€$550.00€to€$400.00.Ð l¼ ÐÌà  àHusband€next€asserts€that€the€trial€court€erred€in€the€distribution€of€marital€debt.€€HusbandÐ D!” Ðcontends€that€he€was€ordered€to€pay€all€of€the€marital€debt€with€the€exception€of€Wifeððs€CitibankÐ 0"€  Ðcredit€card€and€her€Bravo€card,€yet€he€did€not€incur€all€of€the€remaining€marital€debt€and€did€notÐ #l! Ðsolely€receive€all€the€benefits€from€such€debt.€€Husband€contends€that€financial€records€disclose€WifeÐ $X" Ðis€much€more€able€to€assume€the€marital€debts.€€Husband€contends€that€at€the€very€least,€the€maritalÐ ô$D # Ðdebt€should€be€divided€more€evenly€among€the€parties.Ð à%0!$ Ðà  à€Wife€is€to€assume€the€debt€on€the€marital€home.€€In€addition,€her€share€of€marital€property€Ð Ì&"% Ðwas€debited€by€$5,000.00€to€compensate€Husband€for€a€credit€card€advance€that€she€made.€€TheÐ ¸'#& Ðstatements€filed€pursuant€to€€local€rule€18.02€provided€no€assistance€as€to€the€total€amount€of€debtÐ ¤(ô#' Ðeach€party€assumed,€as€neither€set€out€debt€balances,€and€the€record€is€unclear€as€to€what€marital€debtÐ )à$( Ðremained€in€addition€to€that€specifically€addressed€by€the€trial€court.Ð |*Ì%) ÐÐ h+¸&* Ðà  àA€trial€court's€decision€on€distribution€of€marital€property€in€a€divorce€proceeding€isÐ ° Ðpresumed€correct€unless€evidence€preponderates€otherwise.€€€Tenn.€R.€App.€P.€13(d).€€Husband€hasÐ œì Ðnot€produced€specific€proof€with€regard€to€the€marital€debt.€€Consequently,€we€find€that€the€evidenceÐ ˆØ Ðdoes€not€preponderate€against€findings€of€the€trial€court€with€regard€to€the€distribution€of€maritalÐ tÄ Ðdebt.€€Ð `° ÐÌòòò ò€ó óóó€à  àIn€Husbandððs€fifth€issue,€he€contends€that€the€trial€court€erred€in€the€valuation€of€maritalÐ 8 ˆ Ðproperty.€€Husband€asserts€that€his€valuation€of€business€items€in€the€basement€of€the€marital€homeÐ $ t Ðat€$2,500.00€was€based€on€sixteen€years€of€experience€in€the€antique€business.€€HusbandÐ  ` Ðcharacterizes€Wifeððs€valuation€of€these€items€at€$30,000.00€as€a€ð ðwild€guessðð€based€upon€ten€monthsÐ ü L  Ðof€work€in€the€antique€business.€€Husband€asserts€that€it€was€an€abuse€of€discretion€by€the€trial€courtÐ è 8  Ðto€opt€for€the€valuation€of€the€Wife,€where€the€Husbandððs€knowledge€and€experience€in€the€antiqueÐ Ô$  Ðbusiness€is€clearly€superior.Ð À  ÐÌà  à€The€valuation€of€a€marital€asset€is€a€fact€driven€inquiry.€€òòò òKinard€v.€Kinard,ó óóó€986€S.W.2d€220,Ð ˜è  Ð231€(Tenn.€Ct.€App.€1998).€€€The€value€of€marital€assets€is€to€be€determined€by€considering€allÐ „Ô  Ðrelevant€evidence,€and€each€party€bears€the€burden€of€bringing€forth€competent€evidence.€òòò ò€WallaceÐ pÀ Ðv.€Wallaceó óóó,€733€S.W.2d€102,€107€(Tenn.€Ct.€App.1987).€€If€there€is€conflicting€evidence€of€value,Ð \¬ Ðthe€trial€judge€may€assign€a€value€€within€the€range€of€values€supported€by€evidence.òòò ò€€Ray€v.€Ray,ó óóóÐ H˜ Ð916€S.W.2d€469,€470€(Tenn.€Ct.€App.1995).€€€On€appeal,€the€trial€judge's€factual€findings€areÐ 4„ Ðpresumed€correct€unless€the€evidence€preponderates€against€them.òòò ò€€€Jahn€v.€Jahnó óóó,€932€S.W.2d€939,Ð  p Ð941€(Tenn.€Ct.€App.1996).Ð  \ ÐÌà  àThe€trial€court€found€in€pertinent€part:€€Ð ä4 ÐÌà8  àà8` Ð Ð à25.€€That€the€Complainant€testified€that€the€Defendant€removedÐ ¼  Ðapproximately€$30,000.00€worth€of€property€relating€to€this€businessÐ ¨ø Ðfrom€the€marital€home.€€That€there€were€approximately€eighty€(80)Ð ”ä Ðempty€boxes€remaining€in€the€home€which€the€Complainant€testifiedÐ €Ð Ðhad€previously€contained€the€items€which€were€part€of€the€business.€Ð l¼ ÐThe€Defendant€left€approximately€$500.00€worth€of€items€in€theÐ X ¨ Ðhome€which€has€not€been€removed€to€this€date.ÐD!”` x` x ÐÌà8  àà8` Ð Ð à26.€€The€Defendant€testified€that€there€was€not€$30,000.00€worth€ofÐ #l! Ðitems€removed€from€the€home€but€that€he€only€removedÐ $X" Ðapproximately€$2,000.00€worth€of€goods.€€The€Defendant€neverÐ ô$D # Ðexplained€why€he€left€eighty€(80)€empty€boxes€in€the€basement€withÐ à%0!$ Ðthe€appearance€that€the€items€were€still€there.€€The€Defendant€agreedÐ Ì&"% Ðthat€there€was€approximately€$500.00€worth€of€items€left€in€theÐ ¸'#& Ðbasement.€€The€Court€does€not€find€this€believable€since€theÐ ¤(ô#' Ðremaining€$500.00€worth€of€items€would€be€one€fifth€of€the€totalÐ )à$( Ðvalue€of€the€goods€if€the€Defendant€took€only€$2,000.00€worth€ofÐ |*Ì%) Ðproperty.€€The€Court€finds€that€if€there€had€only€been€$2,500.00€worthÐ h+¸&* Ðof€total€property,€the€Defendant€most€likely€would€have€taken€all€ofÐ ° Ðthe€property.€€The€Court€finds€it€believable€that€there€was€$30,000.00Ð œì Ðworth€of€property€in€the€basement.ЈØ` x` x ÐÌà  àWe€believe€this€to€be€a€credibility€issue,€and€therefore€defer€to€the€judgment€of€the€trial€court,€Ð `° Ðwho€had€ð ðthe€opportunity€to€observe€the€witnesses€in€their€manner€and€demeanor€while€testifyingððÐ L œ Ðand€who€ð ðis€in€a€far€better€position€than€this€Court€to€decide€those€issues.ðð€€ò òòòSee€Brownyard,€supra.€Ð 8 ˆ Ðóóó óAccordingly,€we€affirm€the€trial€court€with€regard€to€the€valuation€of€marital€assets.€€Ð $ t ÐÌà  àHusbandððs€sixth€issue€addressed€whether€the€trial€court€erred€by€requiring€him€to€pay€WifeððsÐ ü L  Ðattorneyððs€fees.€An€award€of€attorney€fees€constitutes€alimonyòò€in€solidoóó.€€€òòò òHerrera€v.€Herrera,€ó óóó944Ð è 8  ÐS.W.2d€at€390;ò òòò€€Cranford€v.€Cranfordóóó ó,€772€S.W.2d€at€52,€€The€decision€whether€or€not€to€awardÐ Ô$  Ðattorneyððs€fees€is€within€the€sound€discretion€of€the€trial€court€and€"will€not€be€disturbed€upon€appealÐ À  Ðunless€the€evidence€preponderates€against€such€a€decision."€€ò òòòKincaid€v.€Kincaid,€óóó ó912€S.W.2d€140,Ð ¬ü  Ð144€(Tenn.€Ct.€App.€1995);€òòò òsee€ó óóóRule€13(d)€Tenn.€R.€App.€P.€€Ð ˜è  ÐÌà  àAs€with€any€alimony€award,€in€deciding€whether€to€award€attorneyððs€fees€as€alimonyòò€inÐ pÀ Ðsolidoóó,€the€trial€court€should€consider€the€relevant€factors€enumerated€in€€T.C.A.€ðð€36-5-101(d).€€€AÐ \¬ Ðspouse€with€adequate€property€and€income€is€not€entitled€to€an€award€of€alimony€to€pay€attorneyððsÐ H˜ Ðfees€and€expenses.€€ò òòòUmstot€v.€Umstotóóó ó€968€S.W.2d€819,€824€(Tenn.€Ct.€App.€1997);€ò òòòand€Duncan€v.Ð 4„ ÐDuncanóóó ó,€686€S.W.2d€568,€573€(Tenn.€Ct.€App.€1984).€€€Where€the€court€awards€the€wife€alimonyÐ  p Ðòòin€solido€óóadequate€for€her€needs€and€attorneys€fees,€it€may€not€be€proper€for€the€trial€court€to€makeÐ  \ Ðan€additional€award€of€alimonyòò€in€solidoóó€for€payment€of€the€wife's€attorneys€fees.€€òòò òId.Ð øH ÐÌà8  àà8` Ð Ð àó óóóThese€awards€are€appropriate,€however,€only€when€the€spouse€seekingÐ Ì Ðthem€lacks€sufficient€funds€to€pay€his€or€her€own€legal€expenses,Ð ¸ Ðò òòòHoughland€v.€Houghland,€óóó ó844€S.W.2d€619,€623€(Tenn.€Ct.€App.Ð ¤ô Ð1992);€ò òòòIngram€v.€Ingram,€ó óóó721€S.W.2d€at€264,€or€would€be€requiredÐ à Ðto€deplete€his€or€her€resources€in€order€to€pay€these€expenses.€Ð |Ì Ðò òòòHarwell€v.€Harwell,€óóó ó612€S.W.2d€182,€185€(Tenn.€Ct.€App€1980).ò òòòÐh¸` x` x Ðà8  àà8` Ð Ð àóóó óÐ ` x` x Ðòòò òBrown€v.€Brown,ó óóó€913€S.W.2d€163,€170.(Tenn.€Ct.€App.€1994).€€Where€one€party€has€been€awardedÐ @! Ðadditional€funds€for€maintenance€and€support,€and€such€funds€are€intended€to€provide€the€party€withÐ ,"|  Ða€source€of€future€income,€that€party€need€not€be€required€to€pay€legal€expenses€by€using€assets€thatÐ #h! Ðwill€provide€for€future€income.€€ò òòòBatson€v.€Batsonóóó ó,€769€S.W.€2d€849,€862€(Tenn.€Ct.€App.€1988).€Ð $T" ÐThus,€where€the€wife€has€demonstrated€that€she€is€financially€unable€to€procure€counsel,€and€whereÐ ð$@ # Ðthe€husband€has€the€ability€to€pay,€the€court€may€properly€order€the€husband€to€pay€the€wife'sÐ Ü%,!$ Ðattorneys€fees.€€€ò òòòHarwell€v.€Harwell,€óóó ó612€S.W.2d€182,€185€(Tenn.€Ct.€App.1980);€€€ò òòòPalmer€v.Ð È&"% ÐPalmer,€óóó ó562€S.W.2d€833,€839€(Tenn.€Ct.€App.1977);€€òòò òLigon€v.€Ligon,ó óóó€556€S.W.2d€763,€768€(Tenn.Ð ´'#& ÐCt.€App.1977).€€à ¸ àÐ  (ð#' ÐÌà  àIn€the€instant€case,€the€trial€found€with€regard€to€Wife€attorneyððs€fees:Ð x*È%) ÐÐ d+´&* Ðà8  àà8` Ð Ð à41.€€That€the€Complainant€was€forced€to€file€this€divorce€in€order€toÐ ° Ðget€pendente€lite€support€for€herself€and€her€minor€child€and€to€furtherÐ œì Ðreceive€temporary€custody€of€this€minor€child.€€The€divorce€wasÐ ˆØ Ðpredicated€on€the€Defendantððs€fault€in€this€marriage€and€theÐ tÄ ÐDefendant€is€ordered€to€pay€$1,000.00€of€the€ComplainantððsÐ `° Ðattorneyððs€fees.ÐL œ` x` x ÐÌà  à€Wife€has€been€awarded€no€alimony€òòin€solidoóó€except€for€the€award€of€her€attorneyððs€fees.€€TheÐ $ t Ðaward€of€rehabilitative€alimony€is€to€provide€for€Wifeððs€future€support,€and€she€should€not€beÐ  ` Ðrequired€to€deplete€her€future€support€in€paying€attorneyððs€fees.€€Accordingly,€we€affirm€the€orderÐ ü L  Ðof€the€trial€court€granting€Wifeððs€attorneyððs€fees€of€$1,000.00.Ð è 8  ÐÌà  àHusbandððs€seventh€issue€is€whether€the€trial€court€erred€in€awarding€Wife€fifty€percent€of€hisÐ À  Ðmilitary€retirement€benefits.€€Husband€contends€that€the€trial€court€failed€to€establish€the€portion€ofÐ ¬ü  Ðhis€military€retirement€subject€to€a€division€as€marital€property,€because€it€did€not€limit€the€divisionÐ ˜è  Ðof€retirement€benefits€to€those€that€accrued€during€the€period€of€the€marriage.Ð „Ô  ÐÌà  àMarital€property€includes€both€vested€and€unvested€retirement€benefits€which€accrued€duringÐ \¬ Ðthe€marriage,€and€is€subject€to€division€under€T.C.A.€ðð€36„4„121€(a)(1).€€In€ò òòòCohen€v.€Cohen,€ó óóó937Ð H˜ ÐS.W.2d€823,€830€(Tenn.€1996),€the€Court€said:Ð 4„ ÐÌà8  àà8` Ð Ð àThree€helpful€observations€made€by€the€Court€of€Appeals€inÐ  \ Ðò òòòKendrick,€ó óóó[òòò òKendrick€v.€Kendrick,ó óóó€902€S.W.2d€918€(Tenn.€Ct.€App.Ð øH Ð1994)]€bear€repeating:Ðä4` x` x Ðà8  àà8` Ð Ð àà8¸ ` x` xàÐ ¸ ¸  Ðà8  àà8` Ð Ð àà8¸ ` x` xà1.€€Only€the€portion€of€retirement€benefits€accruedÐ ¼  Ðduring€the€marriage€are€marital€property€subject€toÐ ¨ø Ðequitable€division.Ð”ä¸ ¸  ÐÌà8  àà8` Ð Ð àà8¸ ` x` xà2.€€Retirement€benefits€accrued€during€the€marriageÐ l¼ Ðare€marital€property€subject€to€equitable€division€evenÐ X ¨ Ðthough€the€non„employee€spouse€did€not€contribute€toÐ D!” Ðthe€increase€in€their€value.Ð0"€ ¸ ¸  ÐÌà8  àà8` Ð Ð àà8¸ ` x` xà3.€€The€value€of€retirement€benefits€must€beÐ $X" Ðdetermined€at€a€date€as€near€as€possible€to€the€date€ofÐ ô$D # Ðthe€date€of€the€divorce.Ðà%0!$¸ ¸  ÐÌòòò òÓÓCohen,€óóó óat€830.Ð ¸'#& ÐÓÓà  àIn€òòò òKendrick€v.€Kendrick,€supraóóó ó,€the€Court€determined€that€the€wife€should€receive€a€portionÐ )à$( Ðof€the€husbandððs€military€retirement€pay,€and€that€her€share€should€be€based€on€the€number€of€yearsÐ |*Ì%) Ðof€service€credit€that€the€husband€earned€during€the€marriage.€òòò òKendrick,óóó ó€902€S.W.2d€at€926.€€òòò òóóó óÐ h+¸&* Їà  àIn€the€instant€case,€Husband€retired€from€the€United€States€Army€with€more€than€twenty€yearsÐ ° Ðand€seven€months€service.€€The€trial€court€ordered€that€Wife€should€receive€fifty€percent€ofÐ œì ÐHusbandððs€retirement€pay.€€During€thirteen€years€of€Husbandððs€service,€he€was€married€to€Wife,Ð ˆØ Ðwhich€is€sixty„five€percent€of€20€years.€€Therefore,€we€modify€the€trial€courtððs€order€to€make€onlyÐ tÄ Ðsixty„five€percent€of€Husbandððs€military€retirement€marital€property,€subject€to€division.€€HusbandððsÐ `° Ðtotal€military€benefits€are€$966.75€per€month.€€Sixth„five€percent€of€Husbandððs€total€military€benefitÐ L œ Ðis€$628.39,and€fifty€percent€of€that€amount€is€$314.19.€€Therefore,€we€modify€the€trial€courtððs€orderÐ 8 ˆ Ðand€award€Wife€$314.19€per€month€of€Husbandððs€military€retirement€benefit.€€Since€the€HusbandððsÐ $ t Ðmilitary€retirement€benefits€constitute€a€part€of€the€Husbandððs€income€used€to€calculate€child€supportÐ  ` Ðunder€the€guidelines,€it€is€necessary€that€the€child€support€be€modified€accordingly.€€The€modificationÐ ü L  Ðto€Husbandððs€military€retirement€benefits€should€be€taken€into€consideration€on€remand€inÐ è 8  Ðdetermining€child€support.€€Ð Ô$  ÐÌà  àHusbandððs€final€issue€is€whether€the€trial€court€erred€in€calculating€the€award€of€funds€in€theÐ ¬ü  Ðparties€joint€bank€account.€€With€regard€to€the€division€of€those€funds€the€€trial€court€ordered:Ð ˜è  ÐÌ€€à8  àà8` Ð Ð à18.€€€That€the€parties€had€$14,600.00€in€a€joint€bank€account€of€whichÐ pÀ Ðthe€Defendant€took€$14,000.00.€€The€Complainant€lived€off€ofÐ \¬ Ð$6,000.00€including€a€$5,000.00€cash€advance€on€a€credit€card,€€theÐ H˜ ÐCourt€is€not€satisfied€that€the€$5,000.00€was€repaid€by€theÐ 4„ ÐComplainant€to€the€Defendant€to€be€paid€against€this€debt.Ð p` x` x ÐÌà8  àà8` Ð Ð à19.€€That€the€[$14,000.00€that€the]€Defendant€took€plus€the€$5,000.00Ð øH Ðcash€advance€that€the€Complainant€took€would€total€$19,000.00.Ð ä4 ÐEqually€divided€between€the€parties€would€be€$9,500.00€to€eachÐ Ð  Ðparty.€€Since€the€Complainant€received€only€$5,000.00€off€of€theÐ ¼  Ðcredit€card€cash€advance,€there€is€a€remaining€balance€of€$4,500.00Ð ¨ø Ðto€equally€divide€this€sum€between€the€two€parties.€€The€ComplaintÐ ”ä Ðis€awarded€a€judgment€for€this€amount€for€which€execution€may€issue.ЀÐ` x` x ÐÌThe€evidence€does€not€preponderate€against€this€division€as€a€fair€and€equitable€division€pursuantÐ X ¨ Ðto€T.C.A€ðð€36„4„121(a)(1).€€Accordingly,€we€affirm€the€property€division€of€the€trial€court.Ð D!” ÐÌà  àIn€sum,€the€order€of€the€trial€court€is€modified€to€award€rehabilitative€alimony€to€Wife€in€theÐ #l! Ðamount€of€$400.00€per€month€for€five€years€and€further€modified€to€award€Wife,€as€part€of€theÐ $X" Ðdivision€of€marital€property,€the€sum€of€$314.19€per€month€as€her€part€of€Husbandððs€militaryÐ ô$D # Ðretirement€pay.€€The€award€of€child€support€is€reversed,€and€the€case€is€remanded€for€the€trial€courtÐ à%0!$ Ðto€determine€Husbandððs€income€and€make€the€appropriate€award€of€child€support€consistent€with€thisÐ Ì&"% ÐOpinion.€€Pending€this€determination€by€the€trial€court,€the€present€award€of€child€support€shallÐ ¸'#& Ðremain€in€full€force€and€effect.€€The€decree€is€in€all€other€respects€affirmed,€and€the€case€is€remandedÐ ¤(ô#' Ðto€the€trial€court€for€such€further€proceedings,€including€entry€of€an€order€by€the€trial€court€providingÐ )à$( Ðâ âthat€Wife€is€entitled€to€receive€her€part€of€the€retirement€payments€directly€from€U.€S.€Army€inÐ |*Ì%) ÐÑUÑâ âÑ‘°Ñâ âÑ  Ñaccordance€with€10€Ô_ÔUSCÔ_Ô€Sec.1408€(d)€(1).€€Costs€of€the€appeal€are€assessed€to€the€appellant,€JamesÐ ‘ ÐDouglas€Allen,€and€his€surety.Ô#†XT)XXXT)û5#ÔÔ#†¼%»XXT)7 #ÔÔ€XT)X»¼%ÔÐ }ì Ðâ âÌà  àà ` àà ¸ àà  àà h àà À à__________________________________________Ð UÄ Ðà  àà ` àà ¸ àà  àà h àà À àW.€FRANK€CRAWFORD,€PRESIDING€JUDGE,€W.S.