WPCP X FMFBeA-z2YmdfgR{>2Pt@feC>q?]yz4NfA6DCDCr[˰2! 3)ʒiklXA>,*u=%]"* ^$.=VF[`h*|3S;JYPŨkm$ Ld eC<2h^ZsJ vE"*PJ'u;GFeoR׷- ZnY> ZiR>9By:ךJl1K 8J)E_ʖ9'BxfV݀?E̩`*U/OzBܭǣ.e x,,j2x\C +C IȃLP7,:o LJ^ 2)# >U NI % 0(w@4 1m(U: 0l 0D; 0c< U: U:F  U:r(U:LZU:b- AQ" 0D 0D, 0Dp B D/ B D3HP LaserJet 4SiHPPCL5MS,,,,,,0nLl(9 Z 6Times New Roman RegularX($ =U==g==D=U== g=Ӏ=n~<$, 3|x= #,e37=CIQYag1.a.i.(1)(a)(i)1)a),cAZ"Arial Regular((3$ !      0  (#$  0  (;$2,e  0  .3  0   2  $    1    |kXX~|kTheChildSupportGuidelinesprovidethat  8  8`   Whenestablishinganinitialorderandtheobligorfailstoproduceevidenceofincome(suchastaxreturnsforprioryears,checkstubs,orotherinformationfordeterminingcurrentabilitytosupportorabilitytosupportinprioryears),andthecourthasnootherreliableevidenceoftheobligorsincomeorincomepotential,grossincomeforthecurrentandprioryearsshouldbedeterminedbyimputingannualincomeof$25,761.... ` x` x Tenn.Comp.R.&Regs.1240-2-4-.03(3)(e)(revised1994).#|k~b##XX|kC#  $    2    |kXX~|kSeesupranote1.#|k~b##XX|kC#,cAZ"Arial Regular,cAZ"Arial Regular   $    3    |kXX~|kWenotethatthetrialcourtsrequirementthatHusbandcontinuetopayfortheWifesutilities  appearstoviolatethestatutoryprovisionthatalimonyshouldbeawarded byfixingsomedefiniteamountoramountstobepaid.Franklinv.Franklin,746S.W.2d715,718(Tenn.App.1987);Reaganv.Reagan, @ No.03A01-9605-CV-00179,1996WL666740,at*3(Tenn.App.Nov.18,1996);T.C.A.36-5-101(a)(2)(A)(1996).Husband,however,hasnotchallengedtheawardonthisbasis.#|k~b##XX|kC#,cAZ"Arial Regular  !"  X!XXX XX!   Ad FILEDX!X    November4,1998  CecilCrowson,Jr.XX!AppellateCourtClerk ,cAZ"Arial RegularC:\OFFICE\WPWIN\TEMPLATE\STANDARD.WPT"Arial Regular ##iXd# !"#%C<< CLevel 1Level 2Level 3Level 4Level 5(3$ !  (3$ !  ($$   1   d''' dxdP Pd$$$$'dxd !  ݛ=='X` XX'  Ӝ=7Xdd7ћ=TR[A' Legal3'A' Legal3'T   X!XXX==* XXX` X*===7V>XXdXXd7ќ===========r(<,(j 8` `@E` ttx$ r=======t(>.*jx ` `@EL` ttx$( tߛ==@m m  INTHECOURTOFAPPEALSOFTENNESSEE  @hh%ATJACKSONBRENDAS.(CUNNINGHAM) h   ) ` CAMPBELL,    h   ) L     `     h   )   ` Plaintiff/Appellee, h   )HardinChanceryNo.5643 $ t    `     h   )VS.   `     h   )AppealNo.02A019711CH00286  L     `     h   )CHARLESS.CAMPBELL, h   ) $     `     h   )   ` Defendant/Appellant.  )    @nnAPPEALFROMTHECHANCERYCOURTOFHARDINCOUNTY@ATSAVANNAH,TENNESSEE@ THEHONORABLEWALTONWEST,CHANCELLOR JEFFERYD.PARRISH F BOROD&KRAMER,P.C.  2 Memphis,TennesseeAttorneyforAppellant STEPHANIEL.PRENTIS #"  Savannah,Tennessee $# AttorneyforAppellee AFFIRMED ,', ̜======    `     h      p   ALANE.HIGHERS,J. &2v-2 CONCUR:DAVIDR.FARMER,J. HOLLYKIRBYLILLARD,J. = h = 94: 7XXdXXd7  ===7nXXdXXd7  7nXXdXXd7  7nXXdXXd7  7nXXdXXd7  7nXXdXXd7  ====7nXXdXXd7  7nXXdXXd7  7nXXdXXd7  7nXXdXXd7  7nXXdXXd7  7nXXdXXd7  7nXXdXXd7  7nXXdXXd7  7nXXdXXd7  =====  =DefendantCharlesE.Campbell(Husband)appealsthefinaldecreeofdivorce   enteredbythetrialcourtwhichdistributedthepartiespropertyandorderedHusbandtopaychildsupportandalimonytoPlaintiff/AppelleeBrendaS.CunninghamCampbellϜ(Wife).Onappealfromthefinaldecree,Husbandcontendsthatthetrialcourterredinthefollowingrespects:(1)inimputingincomeof$2,000permonthtoHusbandforpurposesofcalculatinghischildsupportobligation;(2)inallocatingtoHusbanda$2,600debtwiththeHardinCountyBank;(3)inawardingWifethemaritalhomevaluedat$44,000;and(4)inawardingWife$150permonthandotheramountsasalimony.Weaffirm.  AtthetimeofthedivorcetrialinMay1997,thepartieshadbeenmarriedfortwentynineyearsandhadathirteenyearolddaughter.ThisdivorceproceedingwasprecipitatedbyHusbandsaffairwithanacquaintanceofthepartiesnamedSheliaWest.==AfterleavingthemaritalhomeinAugust1996,Husbandpurchasedamobilehomeandplaceditnextdoortothemaritalhomeonalotownedbyhisbrother.Husbandandhisparamourthenproceededtolivetogetherinthemobilehomewithinthirtytofiftyyardsoftheformermaritalresidence.Atthetimeoftrial,HusbandandWeststillwerelivinginthemobilehome,andWifeandthepartiesteenagedaughterwerelivinginthemaritalhome.  Inadditiontoleavingthemaritalhome,HusbandlockedWifeoutofthepartiesboatrepairbusinesswhichtheyhadoperatednextdoortothemaritalhomesince1983.Husbandrepairedboatsforthebusiness,whileWifedidthebookkeeping.Wifealsowashedboats,pickedupparts,helpedcustomers,andperformedotherdutiesasneeded.AfterWifewaspreventedfromparticipatinginthebusiness,Husbandsparamourbeganworkinginthebusiness,assumingWifesformerduties.Duringtheseproceedings,HusbandpaidnosupporttoWife;however,Husbanddidpaytheutilitybillsfortheformermaritalhomebecausethehomesandthebusinesssutilitieswereonthesameline.  Initsfinaldecree,thetrialcourtmadethefollowingrulingsofwhichHusbandnowcomplains:(1)imputedincomeof$2,000permonthtoHusbandandorderedhimtopaychildsupporttoWifeintheamountof$338permonth;(2)allocatedtoHusbanda$2,600 84: debtwiththeHardinCountyBank;(3)awardedWifethemaritalhomevaluedat$44,000;and(4)madevariousawardsofalimonytoWife,including$150permonthinperiodicalimony,paymentofWifeselectricandwaterutilities,Husbandsportionoftheparties1995incometaxrefundintheamountof$2,000,and$1,000inattorneysfees.  Onappeal,Husbandfirstcontendsthatthetrialcourterredinimputingincomeof$2,000permonthtoHusbandforpurposesofcalculatinghischildsupportobligation.Wedisagreewiththiscontention.Attrial,theissueofHusbandsincomewassharplydisputed.Husband,introducingcopiesofhisincometaxrecordsfor1996andpreviousyears,claimedthathisannualincomewasonlyabout$6,000;however,otherevidencesupportedWifesclaimthatHusbandwascapableofearningmoreandthatHusbanddid,infact,earnmorethan$6,000.WifetestifiedthatHusbandoperatedtheboatrepairbusinessonlyninemonthsperyearandthatHusbandspenttheotherthreemonthsdeerhunting.AccordingtoWife,Husbandsometimesturneddownwork,eitherbecausehedidnotwanttodoaparticularjoborbecausethejobwasrequestedtooclosetodeerseason.WifealsoobservedHusbandacceptacashpaymentofapproximately$1,000whichwasnotreportedbyHusband,andWifetestifiedthatHusbandsreportedincomedidnotincludethesaleofaboattoaJacksonbusinessman.Husbandhimselfadmittedthathefailedtoreporta$600cashpaymentfromanothersource.Husbandexplainedthathe overlookedtheticketforthissale.Husbandadditionallyadmittedthathehad alotofslacktimeinthewintermonths,duringwhichhesometimeswenthunting.  Basedontheforegoingevidenceand,specifically,theevidencethatHusbanddidnotworkalltwelvemonthsoftheyearandthathefailedtoreportcertaincashpaymentsasincome,weconcludethatthetrialcourtwasjustifiedinimputingamonthlyincomeof$2,000toHusband.ThetrialcourtwasauthorizedtoimputeincometoHusbandintheeventthecourtfoundHusbandtobewillfullyandvoluntarilyunderemployed.Andersonv. P726 Anderson,No.01A01-9704-CH-00186,1998WL44947,at**35(Tenn.App.Feb.6, 0948 М1998);McGafficv.McGaffic,No.03A01-9707-CV-00286,1997WL772899,at**34(Tenn.  App.Dec.9,1997);Fordv.Ford,No.02A01-9507-CH-00153,1996WL560258,at**34  (Tenn.App.Oct.3,1996);Smithv.Smith,No.02A01-9109-CH-00209,1993WL90378, p at*5(Tenn.App.Mar.30,1993);Tenn.Comp.R.&Regs.1240-2-4-.03(3)(d)(revised1994).Moreover,Husbandhadtheburdenofprovinghisincomeandexpensesfromtheboatrepairbusiness.Kirchnerv.Pritchett,No.01A01-9503-JV-00092,1995WL714279, `  at*5(Tenn.App.Dec.6,1995).IntheabsenceofreliableevidenceofHusbandsincome,thetrialcourtwasauthorizedtoimputeanannualincomeof$25,761(or$2,146.75permonth)toHusband.Id.;Tenn.Comp.R.&Regs.1240-2-4-.03(3)(e)(revised1994).   #  1      ׀In  lightofthisauthorization,Husbandcannotnowbeheardtocomplainthatthetrialcourtimputedanannualincomeof$24,000tohim.  Husbandinsiststhat,inaccordancewiththeChildSupportGuidelines,hisprevioustaxreturnsdidconstitutereliableevidenceofhisincome.SeeTenn.Comp.R.&Regs. ` 1240-2-4-.03(3)(e)(revised1994).(   #  2      ׀Obviously,however,thetrialcourtfoundthat @ Husbandsprofferedtaxreturnswerenotreliable,andweconcludethattheevidencedoesnotpreponderateagainstthisfinding.SeeT.R.A.P.13(d). "    Relyingonthepartiestaxrecords,HusbandsimilarlycontendsthatthetrialcourterredinawardingalimonytoWife.==Wifesincometaxreturnfor1996indicatedthatsheearnedapproximately$5,000peryearasacookinaschoolcafeteria.==Wifetestifiedthat shewasabletoearnanadditional$1,000inthesummermonthscleaningcabinsandlake ,`'* houses.Husbandarguesthat,inasmuchasthepartiesearncomparableincomes,==WifehasfailedtodemonstrateherneedforalimonyorHusbandsabilitytopayalimony.==   Weconcludethatthisissueiswithoutmerit.Theevidenceshowed,andthetrialcourtfound,thatHusbandhadagreaterearningabilitythanwasreflectedbyhisincometaxreturns.Moreover,theevidenceshowedthatHusbandhadactualincomethatwasnotreportedonhistaxreturns.Inlightofthisevidence,weholdthatthetrialcourtproperlyrejectedHusbandsclaimthathelackedtheabilitytopayalimonytoWife.SeeLunav.   Luna,718S.W.2d673,675(Tenn.App.1986)(rejectinghusbandsclaimthathewas  unabletopayalimonywherehusbandadmittedthathisinfidelitycausedmarriagesfailureandhistestimonyastolackofincomewas notworthyofbelief).  #  3      כ p   WealsoaffirmthetrialcourtsdecisiontoawardthemaritalhometoWife.Trialcourtshavebroaddiscretionindividingmaritalestates,andtheirdecisionsareaffordedgreatweightonappeal.Fisherv.Fisher,648S.W.2d244,246(Tenn.1983);Harringtonv. @ Harrington,798S.W.2d244,245(Tenn.App.1990).Inmakingitsequitabledistribution,   atrialcourtisnotrequiredtoequallydividethepropertyand,specifically,thecourtisnotrequiredtodividetheequityinthemaritalhome.Hooperv.Hooper,No. $" 01A01-9607-CV-00328,1997WL15224,at*2n.3(Tenn.App.Jan.17,1997).Bystatute,thetrialcourtisauthorizedtoawardthemaritalhometoeitherparty,afterconsideringtherelevantfactorssetforthinthepropertydistributionstatuteandgivingspecialconsiderationtothespousehavingphysicalcustodyofanychildrenofthemarriage.Id.;Hullv.Hull,No. ,`'* 01A01-9403-CV-00139,1994WL649147,at*3(Tenn.App.Nov.18,1994);T.C.A.36-4-121(c),(d)(1996).  1-0   Inthepresentcase,Wifewasawardedcustodyofthepartiesteenagedaughter. Additionally,otherfactorslistedinthepropertydistributionstatuteweighedheavilyinWifesfavor.Thepartiesweremarriedfortwentynineyears,andWifehadexperiencednumeroushealthproblemsinrecentyears.SeeT.C.A.36-4-121(c)(1),(2)(1996). P  Overtheyears,Wifemadeasubstantialcontributiontothepartiesboatrepairbusinessforwhichshereceivednosalary.SeeT.C.A.36-4-121(c)(5)(1996).Wifealsowas `  awardednoshareofthebusinessinthetrialcourtsfinaldivorcedecree.Underthesecircumstances,thetrialcourtproperlyexerciseditsdiscretioninawardingthemaritalhomeϜtoWife.  Husbandcontendsthat,inawardingthemaritalhometoWife,thetrialcourtimproperlydwelledonHusbandsfaultinthebreakupofthemarriage.Thetrialcourtwasrequiredtoequitablydistributethepartiesmaritalpropertywithoutregardtofault.Brownv.Brown,913S.W.2d163,168(Tenn.App.1994);Bowmanv.Bowman,836 ` S.W.2d563,56768(Tenn.App.1991);T.C.A.36-4-121(a)(1)(1996).ThetrialcourtsawardofthemaritalhometoWife,however,wasdesignatedbythecourtasalimonyin   solido,whichisspecificallyauthorizedbythealimonyandsupportstatute.SeePiercev. "  Pierce,No.03A01-9707-GS-00250,1998WL47872,at*4(Tenn.App.Feb.9,1998) $" (awardinghusbandsinterestinmaritalhometowifeasalimonyinsolidoandnotingthat p&!$ T.C.A.36-5-101(a)(1)specificallyempowerscourtstoawardspousalsupportoutofotherspousesproperty).Inawardingalimony,thetrialcourtwasauthorizedtoconsider,amongotherfactors,thepartiesrelativefaultinthebreakupofthemarriage.Longv.Long,957 ,`'* S.W.2d825,830(Tenn.App.1997);Gilliamv.Gilliam,776S.W.2d81,86(Tenn.App. -@), 1988);T.C.A.36-5-101(d)(1)(K)(1996).Accordingly,whethertheawardofthemaritalhometoWifeinthiscaseisdesignatedasalimonyinsolidooraspropertydistribution,we 1-0 holdthatthetrialcourtactedwithinitsdiscretioninmakingtheaward.  Finally,weaffirmthetrialcourtsdecisiontoallocatetoHusbandthe$2,600debtwiththeHardinCountyBank.Aswithitsdistributionofthemaritalestate,thetrialcourt 0948 wasvestedwithbroaddiscretiontoallocatedebtsincurredduringthepartiesmarriage.SeeHoughlandv.Houghland,844S.W.2d619,624(Tenn.App.1992);Yaffev.Yaffe,  1989WL76310,at*2(Tenn.App.July12,1989),perm.app.denied(Tenn.Oct.2,1989). p МHusbandcontendsthatheshouldnotberequiredtopaythisdebtbecausethedebtaroseastheresultofcertainpostseparationactionstakenbyWifewherebysheconvertedmaritalfundstoseparatefunds.Afterreviewingtheevidenceconcerningthisissue,weconcludethat,regardlessofthereasonHusbandincurredthisdebt,thetrialcourtactedwithinitsdiscretioninallocatingthedebttoHusband.==  Thejudgmentofthetrialcourtisherebyaffirmed.CostsonappealaretaxedtoHusband,forwhichexecutionmayissueifnecessary.======   `     h      p 򀀀 P    `     h      p HIGHERS,J. @ CONCUR:򀀀= p&!$ FARMER,J.==񀀀==  +p&) LILLARD,J.=====