WPC 8zQ{{  {l8J/4m쾁Ks% '/V ?6L1(4(N1\:̚eP8;sq\4'gx{5#mqw)@C7s-^3 [Gx8ʾZVdnB.&>?Rs4)F7}KD|z˭d5 ٚ%x-!JLņ@hyiT+s:B 1wI1ȟTn?8dC6O%k2F RY-U2QA֕/ 4e ixDK:BzʐZ-WiA:u.0P&b/i4eϽ=rk uiM˴sEu `=J55mRDA^DhX,)# >UNI % 0UNw4 Bt 0? 0D  UN*U:,fU:hhhhhhhhhhhh AQ 0D 0D 0DAA D/ B D3HP LaserJet 4SiHPPCL5MS,,,,,,0nLJ(hH  Z 6Times New Roman RegularX($71dXdXd7  HgITR[A' Legal[A' LegalA' LegalA' LegalT(Y Z 6Times New Roman Regular?@EAB{CDEEFDGHPIPJ1eKrLDMeNODPQ RDSUTUӀ_bn~<$BNB3|xb   \$HTXX `   1    XXTThepartiesenjoyedanaffluentlifestyle.Eachwasentrepreneurial,engagedin  variousbusinessendeavors.Expendituresincludedthemaintenanceoftwohousesandacondominium,swimmingpool,numeroustripstoFlorida,LasVegas,Biloxi,HotSprings,andelsewhere. d((3\$ !7,XXdd7  HXXTR[A' Legal3'A' Legal3'T   `   0  (#$  0     $HXX `   1    X|XThepartiesenjoyedanaffluentlifestyle.Eachwasentreprenurial,engagedin  variousbusinessendeavors.Expendituresincludedthemaintenanceoftwohousesandacondominium,swimmingpool,numeroustripstoFlorida,LasVegas,Biloxi,HotSprings,andelsewhere.(hH  Z 6Times New Roman Regular !"  XFXXXYB XXF   Ad FILEDXFX YB  July13,1999CecilCrowson,Jr.AppellateCourtClerkdAh ,cAZ"Arial Regular !"  XFXXXYB XXF   Ad FILEDXFX YB  July12,1999CecilCrowson,Jr.AppellateCourtClerkdAh ,cAZ"Arial Regular !"#%C<< CLevel 1Level 2Level 3Level 4Level 5(3$ !  (3$ !  ($$   1  ''' dxdP Pd 'dxd !7XXdd7  HTXXTR[A' Legal3'A' Legal3'T  JJJJ  }T7XdXXd7   UU_Ur(<,(j 8` `@E0` 8ttxPh  rU_b_r(<,(j 8` `@E0` 8ttxPh  r_bbbbUUbbbbbbbINTHECOURTOFAPPEALSOFTENNESSEEATJACKSONMAY1999SESSIONbt(>.*jx*x` `@ELD` 8ttxP( x tߛbi JJWANDAFAYWILSONJJ  )  JJOBIONCHANCERYJJ ( x JJBARKER,JJ   JJ h JJ  )  JJ(No.20,207)JJ 8   `     h   ) ` Plaintiff/Appellant h   )   X   `     h   )v. `     h   )  APPEALNO.JJ02A019808CH00222 x   `     h   )JAMESROYCEBARKER,  )   `     h   ) ` Defendant/Appellee  )  @. . APPEALFROMTHECHANCERYCOURTOFOBIONCOUNTY@"ATUNIONCITY,TENNESSEE@QQTHEHONORABLEWILLIAMMICHAELMALOAN,CHANCELLOR ForJJtheAppellant: h      x# JJ MariannaWilliams $ Ashley,Ashley&Arnold322ChurchAvenueP.O.BoxHDyersburg,TN380252008JJ FortheAppellee: *4&$ JJ DamonE.Campbell +B'% Conley,Campbell,Moss&Smith317SouthThirdStreetP.O.Box427UnionCity,TN38281 JJ 20+) JJJJJJAFFIRMEDJJ   h     WILLIAMH.INMAN,SeniorJudge l4/- JJCONCUR:JJJJHEWITTP.TOMLIN,JR.,JJJJSPECIALJUDGEJJJJALANJJE.JJHIGHERSJJ,JUDGE ;74 Ї   @( E } OPINION #}  E> #Ԉ  JJ ` Followingthirtyfiveyearsofmarriage,thesepartiesseparated,retired,anddivorced.Certainaccumulatedassetsofanagreedvalueoffourmilliondollarswere,bystipulation,dividedequally,witheachreceivingrentalproperties,promissorynotes,certificatesofdeposit,retirementaccounts,andahostofotheritemsofrealandpersonalproperty,oftheaggregatedvalueoftwomilliondollars. ` Buttherewerefivespecificassets,accordingtotheappellant[NWNOwOife],whichthepartiesdidJdnotJJnotJdivide,andwithwhichthislitigationisconcerned:0 ` (1)0 ` $` $$75,000.00inpaymentsfromtheBankofTroy,owingona T promissorynote;  d $ $ 0 ` (2)0 ` $` $$26,000.00paidfromEquitableaccount;4 $ $ 0 ` (3)0 ` $` $$45,000.00paidfromEdwardJonesJacountJJaccountJ;T $ $ 0 ` (4)0 ` $` $$17,500.001996taxoverpayment;t $ $ 0 ` (5)0 ` $` $Cashinhomesafe. $ $ (1)TheChancellorfoundthatthepaymentsontheBankofTroynoteweremadetoHusband,whodepositedthemintohischeckingJacountsJJaccountsJ.HisbankrecordswereextensivelydiscoveredbyWife,whoarguesthatduringtheirJseparattionJJseparationJHusbandspentmoremoneythanshedid,includingthepaymentsfromtheBankofTroy.Aftermuchtestimonyonthepoint,theChancellorconcludedthatthesefundsweretakenintoaccountandconsiderationintheagreeddecision.(2)Husbandreceived$26,000.00fromtheEquitableJacountJJaccountJintwoequaldistributions.Thefirstdistributionwasreceivedbeforethepartiesseparated.Husbandtestifiedthatthesefundswereexpendedforlivingcosts,J JJJ  #  1      לPPbutthe 4$0- Chancellorfoundthatonly$5,000.00wasproperlyaccountedfor,leaving$21,000.00subjecttodivision.(3)InFebruary,1998,afterthepartiesseparated,Husbandreceived$45,900.00fromtheEdwardJjonesJJJonesJbrokerage.Wifearguesthatthesefundswerenotincludedinthemaritalestate,andwerenotproperlyexpendedbyHusband.TheChancellorfound,similarlytotheBankofTroynote,thatthesefundswerethesubjectofdiscoveryandweretakenintoaccountandconsiderationbythepartiesintheirsettlement.TheevidencerevealedthatthesefundsweredepositedintoHusbandscheckingaccounts,whichwereanalyzedbyWife.(4)In1996,thepartiesoverpaidtheirincometaxliabilityby$17,500.00,whichtheyelectedtoapplytotheir1997obligation.Butin1997,eachfiledaseparatereturn,withHusbandreceivingfullcreditforthe$17,500.00overpayment.Wifesincometaxfor1997was$4,000.00.ForthisreasontheChancellorfoundthatWifewasentitledtoanequitabledivisionofthe$17,500.00overpayment.(5)Thepartieskeptahomesafe.Wifebelieveditcontained$17,000.00whenthepartiesseparated.Husbandtestifiedthathetookbetween$10,000.00and$12,000.00andleftanunknownamountforWife.TheChancellorfoundthatWifehadanequitableinterestinthesafecash. ` TheaggregateofWifesequitableinterestinthesafecash,thetaxoverpayment,andtheEquitableaccountwasdeterminedtobe$20,000.00.Wifedisagrees,arguingthatshewasnotawardedafair8sharebecauseshefoundnorecordofdepositsforabout$120,000.00receivedbyHusbandduringtheirseparation,and 9 52 shepresentsforreviewtheproprietyofthedispositionofthefive(5)disputedassets.8񀀀 ` :     :JJ9KOurreviewofthefindingsoffactmadebythetrialCourtisdenovoupon @ therecordofthetrialCourt,accompaniedbyapresumptionofthecorrectnessofthefinding,unlessthepreponderanceoftheevidenceisotherwise.Tenn.R.App. h  P.,Rule13(d)#K3#K;Campbellv.FloridaSteelCorp.,919S.W.2d26(Tenn.1996).#K#999   ; ` Fromtheextensiveevidenceofferedbytheparties,theChancellorfoundthattheBankofTroyfundsandthebrokeragefunds,aggregatingabout$120,000.00,weretakenintoconsiderationbythepartiesduringtheirnegotiationsandsettlementandhencewereincludedinthesettlement.Theevidence;<;s;<>=s=>?doesnotpreponderateagainstthisfinding.Fromthe?PKKP?remainin?L??L?g?MM?disputedaccounts,theChancellorawardedtheappellant$20,000.00.Wecan?@?ot?@AnotfindthattheevidencepreponderatesagainstABAABAtAChisamount. ` CDCtHECDEThejudgmentisaffirmedatthecostsoftheappellant.EFFGGH `     h     HJJKK p _______________________________ `     h     I p IWilliamH.Inman,SeniorJudgeCONCUR:̜Q_______________________________̜HewittP.Tomlin,Jr.,SpecialJudgeQRR_______________________________AlanE.Highers,JudgeSSSSSST_______________________________HewittP.Tomlin,Jr.,SpecialJudgeT