’WPC ę|ē²ˆ[[ČˆZČ£}—t?×8é0aÅ6z®£æéW­˜(Ÿė±›”v”1Ę%’œjŅ”DEŠ.æą ė†Ų éMXØR¦·.’Eń–l ,K šµåŽ÷ź‘’2b©ć†d1­ż}<&Ād«‹QĢőŖ&”×°ē†Ž\Ą\Š|毄ćŚ(iēĵž![Ó9“4°X°` ø hĄpČ xŠ (#>ÓÓ  ÓVMT#’’:WP9_Body TexWP9_Body TextŅ  ŅŅ 8 ŅÓ  ÓÓ °"ÓŌ  ŌŌ  ŌŌ  ŌŌ  ŌÓ>4°X°` ø hĄpČ xŠ (#>ÓŅ  ŅŅ 8 ŅÓ  ÓXVT ’’:WP9_Block TeWP9_Block TextÓ  ÓÓ5+ č@ ˜ šH ųPØX °"5ÓŌ  ŌŌ  ŌŌ  ŌŌ  ŌÓ>4°X°` ø hĄpČ xŠ (#>ÓÓ  ÓINŽ1ź:i¢×+00<8T ’’.footerfooterÓ  ÓÓ  °"ÓŌ  ŌŌ  ŌŌ  ŌŌ  ŌÓ>4°X°` ø hĄpČ xŠ (#>ÓÓ  Ó3|x’U‹’ĄĄĄ ēŻ ƒÄ($ŻŌUSUS.,Ōą  ąņņŚ  Ś1Ś  ŚóóŻ  ŻŌ_ŌŌ‡ō°ņXXŌThe€facts€surrounding€the€sale€of€Wifeššs€property€and€the€Trust€are€set€forth€in€more€detail€in€this€CourtššsŠ ° Šopinion,€ņ ņņņArnold€v.€Davisó óóó,€No.€M2003„00620„COA„R3„CV,€2004€WL€1372831€(Tenn.€Ct.€App.€June€17,€2004)Š tÄ Š(perm.€to€app.€denied,€designated€not€for€citation)).Ō#†Xä\Xņō°e#Ō(.(3Ä($¤¤Ż ƒüœ!ŻŌUSUS.,ŌŻ  Żą  ąņņŚ  Ś0Ś  Śóóƒ Level 1 Level 2 Level 3 Level 4 Level 5(-2†ę$¢¢Ż ƒüœ!ŻŌUSUS.,ŌŻ  Ż(-2†ę$££Ż ƒüœ!ŻŌUSUS.,ŌŻ  Ż(’’$””Ś  ŚŚ  Ś'dxdCž’<< c’’(#Ć$ņņŚ  Ś0Ś  Śóó- ł- ĪŻ ƒÄ($ŻŌUSUS.,Ōą  ąņņŚ  Ś2Ś  ŚóóŻ  ŻŌ_ŌŌ‡ō°ņXXŌBecause€of€the€legal€challenges,€the€transfer€of€property€to€fund€the€Trust€was€held€in€abeyance.€€AlthoughŠ ° Šthe€record€is€somewhat€unclear,€apparently€Young€could€not€make€the€payments€out€of€Wifeššs€bank€account€becauseŠ tÄ ŠHusband€had€withdrawn€the€funds.Ō#†Xä\Xņō°e#Ō(-2†ę$ØØŻ ƒüœ!ŻŌUSUS.,ŌŻ  Ż  COAHIGHERSBuntinOakleySunTrustWingertTobitt JurGorden(-2†ę$ŖŖŻ ƒüœ!ŻŌUSUS.,ŌŻ  Ż dŻ ƒüœ!ŻŌUSUS.,ŌŻ  ŻŌ_ŌŌ‡Xä\XXXŌŌ‡ī©dīXXä\ŌŃ€ŃŃ8€ä\XXdģdČ8ŃŃ  ŃŃ  Ńą@ü ü ģąIN€THE€COURT€OF€APPEALS€OF€TENNESSEEˆŠ ° ŠÓ  Óą@kk$ģąAT€NASHVILLEŌ#†Xä\Xīī©d\#ŌŌ‡¼”»XXä\ԈŠ Ö& ŠÓ  ÓÓB.č@ ˜ šH ųPØX °"%°œXBÓAssigned€on€Briefs,€August€2004€SessionŠ üL ŠŌ#†Xä\X»¼”t#ŌĢŌ‡¼”»XXä\Ōņ ņAMES€DAVIS,€Administrator€of€the€Estate€of€Mary€Reeves€Davis€Š śJ Šv.€W.€TERRY€DAVISó óŠ  ^ ŠŌ#†Xä\X»¼”W#ŌĢņ ņAn€Appeal€from€the€Probate€Court€of€Davidson€CountyŠ  ^ ŠNo.€99P„1955€€€€€€The€Honorable€Frank€G.€Clement,€Jr.,€JudgeŠ ś J ŠĢ________________________Š Ņ"  Šą @ ąą0 @ ąĢNo.€M2003„02447„Ō_ŌCOAŌ_Ō„R3„CV€„€Filed€December€17,€Ō_Ō2004Ō_ŌŠ Ŗś  Š________________________Š –ę  ŠĢÓ  ÓĢÓ  Óó óThis€case€involves€a€claim€for€reimbursement€against€an€estate.€€A€trust€was€established€during€theŠ ZŖ Šdecedentššs€lifetime€to€pay€for€her€needs.€€Before€the€decedent€died,€her€husband€paid€for€her€needs,Š F– Šin€part€to€preserve€trust€property.€€After€her€death,€the€husband€filed€a€claim€against€the€wifeššs€estateŠ 2‚ Šseeking€reimbursement€for€his€payments€for€the€healthcare€and€support€of€the€wife.€€The€trial€courtŠ n Šfound€that€the€payments€were€made€to€protect€the€wifeššs€trust€property,€as€well€as€for€the€care€andŠ  Z Šsupport€of€the€wife,€and€would€have€been€paid€by€the€trustee€but€for€lack€of€assets,€and€the€wifeššsŠ öF Šestate€was€theŌ#†Xä\XXXä\=#ŌŌ‡Xä\XXXä\Ōņ ņ€ó ósuccessor„in„interest€to€the€remaining€assets€of€the€trust.€€Consequently,€the€trial€courtŠ ā2 Šsustained€the€husbandššs€claim€against€the€wifeššs€estate.€€The€wifeššs€estate€now€appeals.€€We€affirm,Š Ņ" Šfinding€the€expenses€paid€by€husband€constitute€a€valid€claim€against€the€wifeššs€estate.Ō#†Xä\XXXä\Ż#ŌŌ‡Xä\XXXä\Ōņ ņŠ ¾ Š€ĢÓ  ÓņŒņTenn.€R.€App.€P.€3;€Appeal€as€a€Right;€Judgment€of€the€Probate€Court€AffirmedóŒóó óŠ –ę ŠĢÓ  ÓHOLLY€M.€KIRBY,€J.,€delivered€the€opinion€of€the€court,€in€which€W.€FRANK€CRAWFORD,€J.Š n¾ Šand€ALAN€E.€HIGHERS,€J.,€joined.€€Š Z Ŗ ŠĢAmes€Davis€and€Sally€B.€Buntin€of€Nashville€for€Appellant,€Ames€Davis,€Administrator€of€theŠ 2"‚ ŠEstate€of€Mary€Reeves€DavisŠ #n  ŠĢGregory€H.€Oakley€and€Daniel€Small€of€Nashville€for€Appellee,€W.€Terry€DavisŠ ö$F " ŠÓ  ÓĢÓ  Óņ ņOPINIONó óŠ Ī&"$ ŠĢÓ  Óą  ąMary€Reeves€Davis€(š šWifešš)€was€the€widow€of€the€late€country€music€performerŠ ¦(ö#& Šš šGentlemanšš€Jim€Reeves.€€Upon€Reevesšš€death,€Wife€had€inherited€substantial€real€and€personalŠ ’)ā$' Šproperty.€€After€Reevesšš€death,€Wife€married€W.€Terry€Davis€(š šHusbandšš).€€Husband,€as€holder€ofŠ ~*Ī%( Špower€of€attorney€for€Wife,€sold€Wifeššs€real€property€related€to€Jim€Reeves€Enterprises€€for€$3.8Š j+ŗ&) Šmillion€€as€well€as€Wifeššs€personal€property€related€to€Jim€Reeves€Enterprises€for€$3.5€million.€Š V,¦'* ŠThereafter,€Husband€entered€into€an€agreement€with€W.€D.€White,€Wifeššs€brother,€to€establish€anŠ B-’(+ Širrevocable€trust€to€provide€for€Wifeššs€immediate€and€life„long€personal€and€healthcare€needs.€€ThisŠ ° Štrust€was€to€receive€fifty€percent€(50%)€of€the€funds€from€the€sale€of€the€Jim€Reeves€property.€€WifeŠ œģ Šsigned€the€Trust€Indenture€Mary€Reeves€Davis€Inter€Vivos€Trust€(the€š šTrustšš)€on€July€11,€1996.€Š ˆŲ Š€Ģą  ąWife€had€a€bank€account€held€solely€in€her€name€at€SunTrust€Bank.€€In€May€1996,€theŠ `° Šbalance€of€the€SunTrust€account€was€$134,211.€€In€June€1996,€Husband,€as€holder€of€Wifeššs€powerŠ L œ Šof€attorney,€changed€the€SunTrust€account€into€a€joint€bank€account€in€the€name€of€both€HusbandŠ 8 ˆ Šand€Wife.€€Soon€afterward,€Husband€withdrew€the€entire€balance€of€the€joint€account.€€Š $ t ŠĢą  ąOn€August€28,€1996,€relatives€of€Wifeššs€first€husband,€Jim€Reeves,€filed€a€Petition€forŠ ü L  ŠAppointment€of€Conservator€and€Order€to€Show€Cause€(š šPetitionšš).€€In€the€Petition,€the€relativesŠ č 8  Šalleged€that€Wife€was€incompetent€and€sought€to€enjoin€the€sale€of€Wifeššs€assets.€€From€AugustŠ Ō$  Š1996,€until€November€1997,€the€sale€of€Wifeššs€assets,€as€well€as€the€validity€of€the€Trust,€were€theŠ Ą  Šsubject€of€ongoing€legal€proceedings,€which€ultimately€culminated€in€an€appeal€to€this€Court.׃ׯ ƒ#ĆŻņņŚ  Ś1Ś  ŚóóŻ  Ż×  ׀Š ¬ü  ŠDuring€this€fifteen„month€period,€the€Trustee,€Charles€Young€(š šYoungšš),€declined€to€close€onŠ ˜č  Šcontracts€for€the€sale€of€Wifeššs€property,€the€proceeds€of€which€were€to€fund€the€Trust.Š „Ō  Š€€Š pĄ Šą  ąPrior€to€the€proposed€sale€of€Wifeššs€assets€and€the€establishment€of€the€Trust,€Young,€in€hisŠ \¬ Šcapacity€as€Wifeššs€accountant,€made€payments€out€of€Wifeššs€personal€account€for€the€mortgages,Š H˜ Šproperty€taxes€and€insurance€costs€related€to€the€Jim€Reeves€Enterprises€property€owned€by€Wife,Š 4„ Šas€well€as€for€Wifeššs€personal€and€medical€expenses.׃ Žׯ ƒ#ĆŻņņŚ  Ś2Ś  ŚóóŻ  Ż×  ׀€The€responsibility€for€the€payment€of€theseŠ  p Šexpenses,€property„related,€personal€and€medical,€passed€to€the€Trust€per€the€trust€document.€€AfterŠ  \ Šthe€challenges€to€the€sale€of€Wifeššs€property€and€validity€of€the€Trust,€Husband€made€paymentsŠ ųH Šrelating€to€Wifeššs€real€property,€and€for€her€personal€care.€€In€total,€Husband€paid€$75,077.78€inŠ ä4 Šexpenses€from€August€1996€through€December€1997€from€Husbandššs€business€account.€€TheseŠ Š  Špayments€included€mortgage,€insurance€and€tax€costs€associated€with€the€real€property€of€Wife,€asŠ ¼  Šwell€as€Wifeššs€medical€and€personal€expenses.€€Š Øų ŠĢą  ąIn€an€order€dated€Nov.€4,€1997,€the€Probate€Court€of€Davidson€County€appointed€aŠ €Š Šconservator€for€Wife,€and€approved€the€sale€of€Wifeššs€real€and€personal€property€related€to€JimŠ l¼ ŠReeves€Enterprises.€€The€Trust€was€then€funded€with€proceeds€from€this€sale.€€As€a€result,€inŠ X Ø ŠDecember€1997,€Young,€the€Trustee,€resumed€payments€of€Wifeššs€expenses€related€to€her€realŠ D!” Šproperty€and€her€€personal€and€medical€care,€from€Trust€assets.Š 0"€  ŠĢą  ąWife€died€on€November€11,€1999.€€The€disposition€of€the€corpus€of€the€Trust€after€WifeššsŠ $X" Šdeath€became€the€subject€of€the€ongoing€legal€proceedings.€€In€these€legal€proceedings,€HusbandŠ ō$D # Šcontended€that€a€portion€of€the€Trust€assets€would€pass€to€him€directly,€instead€of€to€the€Wifeššs€estateŠ ° Š(š šWifeššs€Estatešš).€€The€trial€court€ruled€that€the€assets€of€the€Trust€passed€to€Wifeššs€Estate,€and€didŠ œģ Šnot€pass€directly€to€Husband.€€This€decision€was€appealed€and€was€affirmed€by€this€Court€on€JuneŠ ˆŲ Š17,€2004.€€ņ ņņņSeeó óóó€n.1€above.Š tÄ ŠĢą  ąOn€August€21,€2000,€Husband€filed€a€claim€against€Wifeššs€Estate€for€$75,077.78.€€TheŠ L œ Šamount€of€the€claim€represented:Š 8 ˆ ŠĢą8  ąPayments€made€by€Terry€Davis€for€Mary€Reeves€Davis€during€period€in€1996€andŠ  ` Š1997€when€she€was€receiving€no€income€from€the€sale€of€her€real€estate.€€The€incomeŠ ü L  Šfrom€the€sale€of€Jim€Reeves€memorabilia€and€related€items€was€being€paid€into€theŠ č 8  ŠTrust€and€was€not€available€to€pay€these€expenses.€€During€that€period€prior€to€theŠ Ō$  Šcourtššs€approval€of€the€real€estate€sale,€[Wifeššs]€income€was€severely€limited€and€wasŠ Ą  Šinsufficient€to€meet€the€necessary€real€estate€and€personal€expenses.€€Š¬ü Š Š  ŠĢHusband€attached€to€his€claim€an€itemized€list€of€the€expenses€paid€from€Husbandššs€businessŠ „Ō  Šaccount,€as€well€as€copies€of€cancelled€checks€and€check€stubs.€€Husband€asserted€that€he€paid€theseŠ pĄ Šexpenses€out€of€his€own€personal€funds€in€order€to€protect€Wifeššs€assets€and€provide€for€WifeššsŠ \¬ Špersonal€and€medical€needs.€€He€noted€that€the€Trust€was€obligated€to€pay€these€expenses,€andŠ H˜ Štherefore€that€the€Trust€benefitted€from€his€payment€of€the€expenses.€€Husband€contended€that€itŠ 4„ Šwould€be€unjust€for€the€Trust,€and€ultimately€Wifeššs€Estate€as€the€recipient€of€the€Trust€assets,€toŠ  p Šretain€the€benefit€of€Husbandššs€payment€of€the€expenses€without€reimbursing€him.Š  \ ŠĢą  ąWifeššs€Estate€filed€an€exception€to€Husbandššs€claim.€€Wifeššs€Estate€noted€first€that,€underŠ ä4 Šsettled€law,€neither€spouse€can€recover€reimbursement€from€the€estate€of€the€other€spouse€forŠ Š  Švoluntary€payments€for€the€benefit€of€the€deceased€spouse.€€Wifeššs€Estate€argued€that€the€paymentsŠ ¼  Šfor€the€real€property€were€not€the€obligation€of€the€Trust,€since€neither€the€property€nor€the€proceedsŠ Øų Šfrom€the€sale€of€the€property€had€been€transferred€to€the€Trust.€€The€payments€for€Wifeššs€personalŠ ”ä Šand€medical€expenses,€Wifeššs€Estate€argued,€were€Husbandššs€obligation,€and€the€existence€of€theŠ €Š ŠTrust€did€not€change€that.€€Wifeššs€Estate€argued€that€Husband€was€himself€a€beneficiary€of€the€Trust,Š l¼ Šand€therefore€it€was€not€inequitable€to€allow€the€Trust,€and€therefore€Wifeššs€Estate,€to€retain€theŠ X Ø Šbenefits€of€Husbandššs€payments.€€Moreover,€Wifeššs€Estate€contended,€Husbandššs€payments€wereŠ D!” Šlikely€made€from€the€proceeds€of€Wifeššs€bank€account,€which€were€withdrawn€shortly€after€HusbandŠ 0"€  Šhad€his€name€added€to€the€account.€€Finally,€Wifeššs€Estate€argued€that€Husbandššs€claim€was€invalidŠ #l! Šbecause€it€was€not€asserted€against€the€Trust€during€Wifeššs€lifetime.Š $X" ŠĢÓ ļÓThe€hearing€on€Husbandššs€claim€against€Wifeššs€estate€was€held€on€August€6ņ ņó ó,€2003.€€At€trial,Š ą%0!$ ŠYoung€testified€as€Wifeššs€accountant€and€as€Trustee€for€the€Trust.€€Young€acknowledged€in€hisŠ Ģ&"% Štestimony€that€the€expenses€paid€by€Husband€from€August€1996€through€December€1997€wereŠ ø'#& Šexpenses€that€would€have€been€paid€by€the€Trust€but€for€the€legal€challenge€to€the€validity€of€theŠ ¤(ō#' ŠTrust.€€Young€testified€that€he€discussed€with€Husband€the€need€for€payment€of€the€expenses€to€beŠ )ą$( Šā āpaid,€but,€as€Trustee,€he€did€not€agree€to€reimburse€Husband€for€the€payments.€€Š |*Ģ%) ŠÓ ļw+ÓÓ …ÓIn€its€ruling,€the€Probate€Court€found€that€the€payments€made€by€Husband€on€Wifeššs€behalfŠ ° Šā āwere€expenses€that€the€Trustee€would€have€paid,€but€for€the€ongoing€legal€challenge€to€the€Trust.€Š œģ ŠIt€acknowledged€that,€under€settled€Tennessee€law,€expenses€voluntarily€paid€by€a€spouse€on€behalfŠ ˆŲ Šof€the€other€spouse€are€paid€without€expectation€or€right€of€reimbursement€from€the€spouseššs€estate.€Š tÄ ŠThe€Probate€Court€found,€however,€that€the€creation€of€the€Trust€as€a€separate€legal€entity€with€theŠ `° Špurpose€and€directive€to€pay€expenses€related€to€Wifeššs€separate€property€and€healthcare€changedŠ L œ Šthe€character€of€Husbandššs€payments€from€those€of€support€by€a€spouse€to€payments€made€to€protectŠ 8 ˆ ŠTrust€property.€€It€noted€that€Husband€should€have€filed€a€claim€against€the€Trust€during€WifeššsŠ $ t Šlifetime€because€the€Trust€had€the€duty€to€pay€Wifeššs€expenses,€but€Husband€was€not€motivated€toŠ  ` Šdo€so€because€he€believed€that€he€was€a€50%€beneficiary€of€the€assets€of€the€Trust€upon€Wifeššs€death.€Š ü L  ŠSince€the€Trust€assets€were€distributed€to€Wifeššs€Estate,€Wifeššs€Estate€was€the€successor„in„interestŠ č 8  Što€the€remaining€assets€of€the€Trust.€€As€a€result,€the€assets€of€Wifeššs€Estate€would€have€been€smallerŠ Ō$  Šhad€the€Trust,€rather€than€Husband,€paid€the€$75,077.78€in€expenses.€€The€Probate€Court€found€thereŠ Ą  Šwas€insufficient€evidence€to€establish€that,€through€the€use€of€the€power€of€attorney€granted€toŠ ¬ü  ŠHusband€by€Wife,€Husband€paid€these€expenses€from€Wifeššs€assets,€Ō#†Xä\XXXä\r #ŌŌ‡Xä\XXXä\Ōthat€is,€from€the€proceeds€ofŠ ˜č  ŠWifeššs€bank€account.€€Therefore,€the€Probate€Court€allowed€Husbandššs€claim€against€Wifeššs€EstateŠ „Ō  Šin€the€amount€of€$75,077.78.€€From€this€order,€Wifeššs€Estate€now€appeals.Š pĄ Š€€Š \¬ ŠOn€appeal,€Wifeššs€Estate€argues€that€the€Probate€Court€should€have€disallowed€HusbandššsŠ H˜ Šclaim€because€the€money€used€by€Husband€to€pay€Wifeššs€expenses€was€not€from€Husbandššs€separateŠ 4„ Šproperty,€but€rather€from€the€account€held€solely€in€Wifeššs€name€that€Husband€converted€by€use€ofŠ  p Šthe€power€of€attorney€granted€to€him€by€Wife.€€Wifeššs€Estate€also€contends€that€the€Estate€is€notŠ  \ Šliable€for€payments€made€by€Husband€to€protect€Wifeššs€real€property€when€the€proceeds€from€theŠ ųH Šsale€of€the€real€property€would€go€to€the€Trust,€of€which€the€Husband€was€to€be€a€beneficiary.€Š ä4 ŠFinally,€Wifeššs€Estate€argues€that€the€Estate€is€not€liable€for€payments€made€by€Husband€for€theŠ Š  Šhealthcare€and€support€of€Wife€because,€under€Tennessee€law,€a€spouse€cannot€recover€for€voluntaryŠ ¼  Špayments€made€for€the€benefit€of€the€other€spouse.€€In€response,€Husband€contends€that€the€paymentsŠ Øų Šmade€by€Husband€protected€and€increased€the€value€of€the€Trust€property,€and€that€consequentlyŠ ”ä ŠWifeššs€Estate,€as€successor„in„interest€of€the€Trust,€benefitted€from€the€payments.€€Under€theseŠ €Š Šcircumstances,€Husband€argues,€the€Probate€Court€correctly€found€that€it€would€be€inequitable€andŠ l¼ Šunjust€for€the€Wifeššs€Estate€to€retain€the€benefit€without€reimbursing€Husband.Š X Ø Š€ĢAppellate€review€is€ņņde€novoóó€upon€the€record€of€the€trial€court,€accompanied€by€a€presumptionŠ 0"€  Šof€correctness€of€the€findings€of€fact,€unless€the€preponderance€of€the€evidence€is€otherwise.€€Tenn.Š #l! ŠR.€App.€P.€13€(d).€€The€reviewing€court€is€required€to€conduct€an€independent€examination€of€theŠ $X" Šrecord€to€determine€where€the€preponderance€of€the€evidence€lies.€€ņņņ ņWingert€v.€Government€ofŠ ō$D # ŠSumner€Countyóóó ó,€908€S.W.2d€921,€922€(Tenn.€2001).€€Conclusions€of€law€are€subject€to€ņņde€novoóóŠ ą%0!$ Šreview€on€appeal€without€any€presumption€of€correctness.€€ņņņ ņAtkins€v.€Clarkóóó ó,€59€S.W.3d€124,€126„27Š Ģ&"% Š(Tenn.€Ct.€App.€2001).€€Where€the€trial€judge€has€seen€and€heard€the€witnesses,€especially€if€issuesŠ ø'#& Šof€credibility€and€weight€to€be€given€oral€testimony€are€involved,€on€appeal,€considerable€deferenceŠ ¤(ō#' Šmust€be€accorded€the€trial€courtššs€determinations€of€credibility,€because€it€is€the€trial€court€which€hadŠ )ą$( Šthe€opportunity€to€observe€the€witnessesšš€demeanor€and€to€hear€the€in„court€testimony.€€ņņņ ņLong€v.€Tri„Š |*Ģ%) ŠCon€Ind.,€Ltdóóó ó.,€996€S.W.2d€173,€177€(Tenn.€1999).€€The€trial€courtššs€findings€with€respect€toŠ h+ø&* Šcredibility€and€weight€of€the€evidence€may€generally€be€inferred€from€the€manner€in€which€the€trialŠ ° Šcourt€resolves€conflicts€in€the€testimony€and€decides€the€case.€€ņņņ ņTobitt€v.€Bridgestone/Firestone,€Inc.óóó ó,Š œģ Š59€S.W.3d€57,€61€(Tenn.€2001).€Š ˆŲ Š€ĢÓ …P.ÓÓE.č@ ˜ šH ųPØX °"%ŒX%EÓą  ąOn€appeal,€the€Wifeššs€Estate€asserts€that€Husbandššs€claim€against€the€Wifeššs€Estate€shouldŠ `° Šhave€been€disallowed€because€the€money€used€by€Husband€to€pay€the€expenses€included€in€the€claimŠ L œ Šwas€not€money€from€Husbandššs€separate€funds.€€Wifeššs€Estate€argues€that€the€funds€used€to€payŠ 8 ˆ ŠWifeššs€expenses€originated€from€the€account€held€solely€in€Wifeššs€name€at€SunTrust€Bank.€€At€trial,Š $ t Šthe€Estate€presented€bank€statements€for€a€SunTrust€account€for€the€months€of€March,€April,€MayŠ  ` Šand€June€of€1996.€€The€March,€April€and€May€statements€indicate€that€the€account€was€in€WifeššsŠ ü L  Šname€only.€€The€ending€balance€of€the€account€on€the€May€statement€was€$134,211.€€The€June€1996,Š č 8  Šstatement€for€the€SunTrust€account€shows€that€the€account€had€been€changed€to€a€joint€account€inŠ Ō$  Šthe€name€of€both€Husband€and€Wife,€and€shows€an€ending€balance€of€zero€dollars.Š Ą  ŠĢą  ąThe€Ż‚’’’ŻŌ  ŌŌ  ŌŻ  ŻburdenŻ‚’’’¼Gtax€ŻŌ  ŌŌ  ŌŻ  Ż€of€Ż‚’’’ŻŌ  ŌŌ  ŌŻ  ŻproofŻ‚’’’4Htax€ŻŌ  ŌŌ  ŌŻ  Ż€for€an€Ż‚’’’ŻŌ  ŌŌ  ŌŻ  Żaffirmative€defenseŻ‚’’’ÆHtax€ŻŌ  ŌŌ  ŌŻ  Ż€is€placed€upon€the€party€who€raises€it.Š ˜č  Šņņņ ņAssociation€of€Owners€of€Regency€Park€Condo.,óóó ó€878€S.W.2d€560,€566€(Tenn.€Ct.€App.€1994)Š „Ō  Š(quoting€Tenn.€Jur.€ņņEvidenceó󀚚€50€(1984).€€Thus,€Wifeššs€Estate€bore€the€burden€of€demonstrating€thatŠ pĄ ŠHusband€paid€Wifeššs€expenses€with€Wifeššs€own€funds.€€The€trial€court€found€that€the€evidenceŠ \¬ Špresented€by€Wifeššs€Estate€at€trial€was€insufficient€to€conclude€that€Husband€used€his€power€ofŠ H˜ Šattorney€to€take€Wifeššs€money€and€then€used€her€own€money€to€pay€her€bills.€€From€our€review€ofŠ 4„ Šthe€evidence,€we€must€conclude€that€the€evidenceŻ‚ ’’’ŻŌ€Ū· ŚXXä\ŌŌ€ŪzĀ Ś ŚŪ·ŌŌ€Ū±{Ś ŚŪzĀŌŌ  ŌŌ  ŌŻ  ŻŌ‡Xī‘XŚŪ±{ŌŌ#†Xä\XXXī‘o5#ŌŌ‡Xä\XXXä\Ō€does€not€preponderate€against€the€trial€courtššsŠ  p Šfinding€on€this€issue.Š  \ ŠĢŻ‚ ’’’’Ktax€ŻŌ  ŌŌ  ŌŌ€Xä\XXXä\ŌŌ€Xä\XXXä\ŌŌ€Xä\XXXä\ŌŌ€Xä\XXXä\ŌŻ  ŻŌ#†Xä\XXXä\ŃL#ŌŌ#†Ū· ŚXXä\L#ŌŌ‡Xä\X ŚŪ·ŌŌ‡Xä\XXXä\Ōą  ąWifeššs€Estate€argues€that€the€Estate€is€not€liable€for€payments€made€by€Husband€for€theŠ ä4 Šhealthcare€and€support€of€Wife€because,€under€Tennessee€law,€a€spouse€cannot€recover€for€voluntaryŠ Š  Špayments€made€for€the€benefit€of€the€other€spouse.€€It€is€undisputed€that€when€a€close€relative€of€aŠ ¼  Šdecedent,€such€as€a€spouse,€provides€a€benefit€to€that€decedent€during€his€or€her€lifetime,€there€is€aŠ Øų Špresumption€that€the€benefit€was€provided€gratuitously,€motivated€by€affection€or€duty€towards€theŠ ”ä Šdecedent.€€ņņņ ņIn€re€Conservatorship€of€Grovesóóó ó,€109€S.W.3d€317,€356€(Tenn.€Ct.€App.€2003).€€NoŠ €Š Šobligation€on€the€part€of€the€recipient€to€reimbursement€payment€for€the€benefit€arises.€€ņņņ ņId.óóó ó€Š l¼ ŠConsequently,€family€members€are€often€precluded€from€recovering€benefits€provided€to€a€decedentŠ X Ø Šbecause€the€law€presumes€such€benefits€were€gratuitous.€€ņņņ ņEstate€of€Cleveland€v.€Gordenóóó ó,€837Š D!” ŠS.W.2d€68,€71€(Tenn.€Ct.€App.€1992).€€The€Probate€Court€recognized€this€principle,€but€found€thatŠ 0"€  ŠHusbandššs€payments€had€to€be€viewed€in€light€of€the€existence€of€the€Trust,€which€was€obligated€toŠ #l! Šprovide€for€Wifeššs€immediate€and€life„long€personal€and€healthcareŌ#†Xä\XXXä\€N#ŌŌ#†Ū· ŚXXä\aN#ŌŌ‡Ū· Ś ŚŪ·ŌŌ‡Xä\X ŚŪ·Ō€needs.€€Young,€the€Trustee,Š $X" Štestified€that,€if€not€for€the€legal€challenge€to€the€validity€of€thŌ#†Xä\XXXä\bT#ŌŌ#†Ū· ŚXXä\T#ŌŌ‡Ū· Ś ŚŪ·ŌŌ‡Xä\X ŚŪ·Ōe€Trust,Ō#†Xä\XXXä\[U#ŌŌ#†Ū· ŚXXä\zU#ŌŌ‡Xä\X ŚŪ·ŌŌ‡Xä\XXXä\Ō€the€healthcare€and€supportŠ ō$D # Špayments€made€by€Husband€on€behalf€of€Wife,€as€well€as€the€expenses€of€the€real€property€relatedŠ ą%0!$ Što€Jim€Reeves€Enterprises,€would€have€been€paid€from€Trust€assets.€€The€Probate€Court€held€that€theŠ Ģ&"% Špayments€for€which€Husband€sought€reimbursement€should€be€characterized€as€costs€and€expensesŠ ø'#& Špaid€on€behalf€of€a€legal€entity€separate€from€Wife,€that€legal€entity€being€the€Trust.€€Thus€theŠ ¤(ō#' ŠProbate€Court€found€that€the€Husband€had€overcome€the€presumption€that€benefits€voluntarilyŠ )ą$( Šprovided€by€a€spouse€to€a€decedent€are€gratuitous.€€After€our€review€of€the€record,€we€must€concludeŠ |*Ģ%) Šthat€the€evidence€does€not€preponderate€against€the€Probate€Courtššs€finding€on€this€issue.Š h+ø&* Šą  ąFinally,€Wifeššs€Estate€argues€that€Husbandššs€claim€should€be€disallowed€because€it€is€notŠ ° Šinequitable€for€the€Trust,€and€consequently€Wifeššs€Estate,€to€retain€the€benefit€of€HusbandššsŠ œģ Špayments€because€Husband€is€a€beneficiary€of€the€Trust.€€Indeed,€in€the€parallel€legal€proceedingsŠ ˆŲ Šregarding€distribution€of€the€corpus€of€the€Trust,€Husband€argued€that€a€portion€of€the€corpus€shouldŠ tÄ Šgo€directly€to€him,€and€not€to€Wifeššs€Estate.€€If€so,€then,€Wifeššs€Estate€could€validly€argue€thatŠ `° ŠHusbandššs€payments€for€the€benefit€of€the€Trust€were€in€essence€to€benefit€him.€€However,€at€theŠ L œ Šconclusion€of€the€other€legal€proceedings,€the€Probate€Court€found€that€the€Trust€instrument€statedŠ 8 ˆ ŠWifeššs€intention€to€š šprovide€for€the€welfare€of€herself€and€her€husband€while€she€was€living€andŠ $ t Šupon€her€death€to€pass€her€assets,€inclusive€of€the€Trust€assets,€to€her€probate€estate.šš€€Therefore,€theŠ  ` ŠProbate€Court€held€that€the€corpus€of€the€Trust€passed€to€Wifeššs€Estate,€and€not€to€Husband.€€ThisŠ ü L  Šdecision€was€upheld€on€appeal.€€ņ ņņņArnold€v.€Davisó óóó,€No.€M2003„00620„COA„R3„CV,€2004€WLŠ č 8  Š1372831€at€*12€(Tenn.€Ct.€App.€June€17,€2004)€(perm.€app.€denied,€designated€not€for€citation)).€Š Ō$  ŠTherefore,€the€argument€of€Wifeššs€Estate€on€this€issue€is€no€longer€valid.Š Ą  Šņ ņņņóóó óĢŌ#†Xä\XXXä\V#ŌŌ#†Ū· ŚXXä\ēU#ŌŌ‡Xä\X ŚŪ·ŌŌ‡Xä\XXXä\Ōą  ąAccordingly,€we€conclude€that€the€Probate€Court€did€not€err€in€allowing€Husbandššs€claim€ofŠ ˜č  Š$75,077.78€against€the€Wifeššs€Estate.Š „Ō  ŠĢą  ąThe€decision€of€the€trial€court€is€affirmed.€€Costs€on€appeal€are€to€be€taxed€to€Appellant,Š \¬ ŠAmes€Davis,€as€Administrator€of€the€Estate€of€Mary€Reeves€Davis.Š H˜ ŠĢĢĢĢą  ąą ` ąą ø ąą  ąą h ąą Ą ą__________________________________________Š ä4 Šą  ąą ` ąą ø ąą  ąą h ąą Ą ąHOLLY€M.€KIRBY,€JUDGE€€Ō#†Xä\XXXä\`#Ō