ÿWPCr ׈z]¥‚{EG¾à,‚}|¨ëºPŒ§[×P~#Ñ ÕµSEA•u‡1Á€w6­¯&F¶'›`ÿO C´ô7á¶•]H,~Öïx„$¡~Û{<”JÚûÆßÜð¸Óóye¶è÷3´&]¸–+ÎY\Üë~„®kK‡¨begÝwöð)?']þžE:-B¶Þ >.úÓ_™€»r:{[]ñRýü«.@1|¡ èK ?4°ÊkåsƒV›ž1È/öwéS™±íçUüÖúléVOX.è¥íÊ,‹—¬°šOÞtü@£æÖsëmñ¹ùIw^Î^·8Ç=ÞÚ:eñ#IïÖ@‡´þe½»@‹hŽ4èñ5yÿ_zÜ®ÿE$æÍ‡)†½ØiÅ€×ýŸÕÛYD£Ã Û4<Õ¢›â7BîL¼ÛÔAÄm ˆ®î)—dúqyp¼vc²™ƒeÎ $£uçí¼Èо†^Qv¿‡F!ÔÇ%Ówß[ã87)Þä? üVà‹)£:>±•_·²¹ï›XúQ³1γŸ/]|¸¥$±åS_l2ß44=¹êŠr¹õÝÀ (ó_¶R]+ ©°ÀçaûïPPY\ó> Ãðy±ï‹˜s»°Ê¹W# ÂUNÍ % 0(! 0ÏIb ^ w@, 4l €  m‘ Ѝ 0D2 Xv ºÎ ˆU:‹.ÅÅÅÅÅÅÅÅÅÅÅÅÅ AQóÆD 0D  0DN 0D’’ D/ÖÖ B D3""""""""""""""""""""""""""""""""""""""""""""" BU˜HP LaserJet 4SiHPPCL5MS,ü,,,,,ü0nLhÎ(ÈhH  Z6Times New Roman RegularX($¡¡((2Ù$¤¤Ý ƒ!ÝÝ  ÝÒ°ÒÒX°ÒÔ€Xþ°XXXÔÓ  ÓÑ  ÑÑÑà ` àòòÚ  Ú0Ú  Úóó- ù-jŒT%ä a Ub Dc d De f Dg h i Ó€s Ö…#%ingÈL†3|xs  ÿU‹ÿÀÀÀ €Ý ƒW$ÝÒ°ÒÒX°ÒÔ€X®œXXXÔÓ  ÓÑ @ ÑÑ@Ñà ` àòòÚ  Ú1Ú  ÚóóÝ  ÝÔ_ÔTennessee€Ernie€Ford€followed€his€wife€in€death€on€October€17,€1991.€€€The€evidence€at€trialÐ ° Ðdid€not€show€that€Brion€Ford€receives€any€income€directly€through€his€fatherððs€estate.(#Ã$òòÚ  Ú0Ú  Úóó BrionBettilynnJarrod ha[dobligorGerbmanc]ourtLescherWhisenhurstYoungquistEubank DeasMcCartyThreadgillrebuttableHerreraOpryland TNNConnellCraytonundepletednonregular Supplementallythusly II.CBrintonnoncustodialAndertonFord v. Ford Î   ' 2William C. Koch, Jr.20William C. Koch, Jr. .    ùÝ ƒ"¯"ÝÝ  ÝÔ€XUCXXXÔÔ€Š#XXUCÔÓ  Óò òÔ Ad ÔFILEDÔ€XUCXŠ#ÔÐ  ÐÌOctober€21,€1998ÌÌCecil€W.€CrowsonÌAppellate€Court€ClerkÔdAhÔó ó,c½¬AZ‹"Arial Regular $Ñ  ÑÑ  ÑÑ X Ñ!"#$&Cþÿ<< CÿÿƒLevel 1Level 2Level 3Level 4Level 5(3¯$¢¢Ý ƒ!ÝÝ  Ý(3¯$££Ý ƒ!ÝÝ  Ý($$””ò òÚ  Ú1Ú  Úó ó(('÷ÿ dxdüÿP PdVVVV'ÿÿdxd dÝ ƒ!ÝÝ  ÝÔ_ÔÑ„°ÑÒ°ÒÒ„°ÒÑTR[¤ AØ'ÿ Legal3Ø' AØ'ÿ Legalÿ3Ø'TÑÑ  ÑÑ€ÑÑ7€þ°XXdðdÈ7ÑÑ  ÑÔ€„m¯„XXÔò òñs ññi ñßr€ )<,(j 8` `€€@Eô±` 8ttxP,°ð  rßñi ññs ññs ññs ñÌñs ñßt€ )>.*jxD` `€€@E8&` 8ttxPpð  tßñs ñà@ ®àIN€THE€COURT€OF€APPEALS€OF€TENNESSEEˆÌà@FF(®àAT€NASHVILLEó óÔ€¼ÖÛ¼„„m¯ÔˆÐ €Ð ÐÌÌÌBETTILYNN€GAY€FORD,à À àà  àà p à)Ð * z Ðà ` àà ¸ àà  àà h àà À àà  àà p à)Ìà ` àPlaintiff/Appellee,à À àà  àà p à)à È àDavidson€CircuitÐ V¦  Ðà ` àà ¸ àà  àà h àà À àà  àà p à)à È àNo.€86D„1742Ð l¼  ÐVS.à ` àà ¸ àà  àà h àà À àà  àà p à)Ð ‚Ò  Ðà ` àà ¸ àà  àà h àà À àà  àà p à)à È àAppeal€No.Ð ˜è  ÐBRION€LEONARD€FABIAN€FORD,à p à)à È à01A01„9611„CV„00536Ð ®þ  Ðà ` àà ¸ àà  àà h àà À àà  àà p à)Ìà ` àDefendant/Appellant.à À àà  àà p à)Ð Ú* ÐÌÌÌà@÷ ÷ ®àAPPEAL€FROM€THE€CIRCUIT€COURTˆÌà@LL%®àFOR€DAVIDSON€COUNTYˆÌà@¢¢#®àAT€NASHVILLE,€TENNESSEEˆÌÌà@é é ®àTHE€HONORABLE€MURIEL€ROBINSON,€JUDGEˆÌÌÌÌÌÌòòFor€the€Plaintiff/Appelleeóó:à0 À àà0ÀT$ÀT$àà0pT$T$àòòFor€the€Defendant/Appellantóó:Ð$^pT$pT$ ÐÌKathryn€G.€Brintonà h àà À àà  àà p àG.€Kline€Preston,€IVÐ :&Š! ÐNashville,€Tennesseeà h àà À àà  àà p àNashville,€TennesseeÐ P' " ÐÌÌÌÌÌÌÌÌà ` àà ¸ àà  àà h àÌà@j j ®àò òÔ‡„m¯„¼¼ÖÛÔAFFIRMED€AS€MODIFIED€AND€REMANDEDÔ#†¼ÖÛ¼„„m¯Ý #Ôó óˆÐ ,2|-) ÐÌÌÌÌÌÌÌà ` àà ¸ àà  àà h àà À àà  àWILLIAM€C.€KOCH,€JR.,€JUDGEÐ  .;~61 ÐÒX„ÒÑX„Ñò òÔ€„m¯„¼¼ÖÛÔÓ  ÓÑ  ÑÓ€ÓÑ€±÷Ñà@ÎÎ)DàòòO€P€I€N€I€O€Nóóó óÔ€¼ÖÛ¼„„m¯ÔˆÐ ° ÐÌà ` àThis€appeal€involves€a€dispute€over€the€calculation€of€child€support.€€SevenÏyears€after€the€divorce,€the€custodial€parent€petitioned€the€Circuit€Court€for€DavidsonÏCounty€for€increased€child€support€for€the€partiesðð€teenage€son€in€light€of€funds€theÏnoncustodial€parent€was€receiving€from€his€motherððs€estate.€€The€trial€court€heard€theÏevidence€without€a€jury€and€increased€the€noncustodial€parentððs€child€supportÏobligation€from€$50€per€week€to€$750€per€month.€€On€this€appeal,€the€noncustodialÏparent€asserts€that€the€trial€court€erred€by€increasing€his€child€support€and€byÏrequiring€him€to€pay€the€custodial€parentððs€legal€expenses.€€We€affirm€the€trial€courtððsÏdecision€to€increase€the€noncustodial€parentððs€child€support€and€to€require€him€to€payÏa€portion€of€the€custodial€parentððs€legal€expenses.€€However,€we€modify€the€amountÏof€the€noncustodial€parentððs€monthly€child€support€obligation€and€remand€the€caseÏto€the€trial€court€to€recalculate€the€amount€of€child€support€arrearage€in€a€mannerÏconsistent€with€this€opinion.ÌÌà@ùù.Dàò òI.ñi ñòòóóñi ñó óˆÐ ;‹  ÐÌà ` àBrion€Leonard€Fabian€Ford€and€Bettilynn€Gay€Ford€were€divorced€in€DavidsonÏCounty€Circuit€Court€in€February€1988€on€irreconcilable€differences€grounds.€€TheirÏmarital€dissolution€agreement€provided€that€Ms.€Ford€would€have€sole€custody€ofÏtheir€nine„year„old€son,€Jarrod€Michael€Ford,€and€that€Mr.€Ford€would€have€visitation.€ÏThe€agreement€also€required€Mr.€Ford€to€pay€Ms.€Ford€child€support€of€$50€per€weekÏuntil€the€boy€became€eighteen€or€finished€high€school,€whichever€occurred€later.ÌÌà ` àThe€original€child€support€award€rested€on€Mr.€Fordððs€ability€to€pay€childÏsupport€at€the€time€of€the€divorce.€€When€the€parties€divorced,€Mr.€Ford,€the€son€ofÏnationally„known€entertainer€Tennessee€Ernie€Ford,€was€attempting€without€muchÏsuccess,€to€make€his€living€as€an€actor€and€singer.€€Although€he€continued€to€pursueÏan€entertainment€career€after€the€divorce,€Mr.€Ford€also€worked€in€1990€and€1991€asÏa€motel€desk€clerk,€earning€$11,000€in€1990€and€$8,700€in€1991.€€Since€early€1992,ÏMr.€Ford€has€lived€on€an€inheritance€from€his€mother€consisting€of€distributions€fromÏa€trust€fund€set€up€under€his€motherððs€will.ÌÐ ì:<6B Ðà ` àWhen€Betty€Jean€Ford€died€in€1989,€her€estate€established€the€Betty€J.€FordÏTestamentary€Trust€for€the€benefit€of€Mr.€Ford€and€his€brother.€€The€trust€was€fundedÏwith€a€one„half€interest€in€the€artistic€properties€(royalty€rights€in€audio€and€videoÏrecordings€and€sheet€music)€of€Tennessee€Ernie€Ford.׃ ×Ý ƒ#ÃÝòòÚ  Ú1Ú  ÚóóÝ  Ý×  ×€The€trust€is€managed€byÐ œ ì Ðtrustees€who€are€empowered€to€make€investments€and€to€make€monthly€distributionsÏof€income€to€both€Mr.€Ford€and€his€brother.€€The€trustees€may€also,€in€their€discretion,Ïmake€additional€ð ðhardshipðð€distributions€to€Mr.€Ford€from€the€trust€principal€in€orderÏto€provide€either€for€Mr.€Fordððs€reasonable€support€or€for€the€reasonable€support€andÏeducation€of€his€son.€€ÌÌà ` àUltimately€all€the€trustððs€principal€is€to€be€paid€to€Mr.€Ford€and€his€brother.€ÏAccording€to€the€trust€instrument,€the€principal€is€to€be€paid€out€on€the€followingÏschedule:€one„half€of€Mr.€Fordððs€share€after€Mr.€Ford€reached€thirty„five,€one„half€ofÏthe€remainder€of€his€share€after€he€reached€forty,€with€the€balance€of€his€share€payableÏafter€Mr.€Ford€reaches€fifty,€if€at€that€time€Jarrod€Ford€is€neither€in€college€nor€inÏgraduate€school.ÌÌÓ0X‰Xœ âÐ Xÿÿ°œX0Óà ` àFrom€February€1992€through€June€1996,€Mr.€Ford€received€$277,610€inÏincome€and€principal€distributions€from€the€trust,€including€a€one„time€distributionÏof€$70,125€in€life€insurance€proceeds.€€The€payments€may€be€broken€down€as€follows:ÌÔ€X®œX»¼¢ÔÔ‡&Ó%XX®œÔÓ€Óà ` àà ¸ àà  àà h àà À àà  àà p àTrustà  àHardshipà0 Ð àErnest€&€BettyЀ%Ð (Ð €%Ð €% Ðà ` àà ¸ àà  àà h àà À àPrincipalà p àIncomeà  àPrincipalà0 Ð àFord€Life€Ins.Ð\&¬!)Ð €%Ð €% Ðà ` àà ¸ àà  àà h àà À àInheritanceà p àDistributionsà  àDistributionsà0 Ð àTrustÐ8'ˆ"*Ð €%Ð €% ÐÔ#†X®œX%&Óã#ÔÌFeb.€20,€through€Dec.€31,€1992à À à178,850à p àÐ )T$, ÐYear€ended€Dec.€31,€1993à h àà À à(15,700)Ð ô)D%- ÐYear€ended€Dec.€31,€1994à h àà À àà  àà p à€9,072à0  àà0â €% €%àà0Ð â€%â€%à70,125Ðä*4&.Ð €%Ð €% ÐYear€ended€Dec.€31,€1995Ìà ` àTo€equalize€ðð92€/€ðð93€Ìà ` àinheritance€paymentsÌà ` àother€ðð€principal€beneficiaryà À à€10,000à p àà œ àà  à14,863Ð ¤.ô)2 ÐSix€months€ended€June€30,€1996à À àòò€€€€€€€€€€€€€óóà p àòò4,900óó€€à  à€òò€5,500óóà0 Ð à______Д/ä*3Ð €%Ð €% ÐÌà ` àà ¸ àà  àà h àà À àò ò173,150ó óà p àò ò13,972ó óà  àò ò20,363à0 Ð à70,125à0(#Ð €%Ð €%àó óÐt1Ä,5(#€%(#€% ÐÌÔ€¼¢»XX®œÔÓ€Óà ` àAfter€Mr.€Ford€began€receiving€distributions€from€the€trust,€Ms.€Ford€filed€aÐ T3¤.7 Ðpetition€in€the€Davidson€County€Fourth€Circuit€Court€in€August€1995,€requestingÏincreased€child€support.€€Mr.€Ford€opposed€the€petition.€€Following€a€hearing€in€JulyÏ1996,€the€trial€court€granted€Ms.€Ford€an€increase€in€child€support.€€The€trial€courtÐ @83= Ðopined€that€Mr.€Ford€was€underemployed€and€that€Mr.€Ford€ð ðha[d]€borrowing€powerÏand€that€he€ha[d]€converted€his€cash€inheritance€to€the€payment€of€his€own€expenses.ðð€ÏAccordingly,€the€trial€court€increased€Mr.€Fordððs€child€support€obligation€to€$750€perÏmonth€and€ordered€him€to€pay€Ms.€Ford€$5,333.30€retroactive€to€September€1,€1995.€ÏThe€court€also€imposed€a€lien€for€child€support€on€both€Mr.€Fordððs€income€from€hisÏlate€motherððs€trust€and€his€real€property.€ÌÌà@ËË.Dàò òòòII.óóó óˆÐ ,|  ÐÌà ` àMr.€Ford€mounts€a€multi„faceted€attack€on€the€trial€courtððs€decision€to€increaseÏhis€child€support€obligation.€€He€asserts€(1)€that€€the€trial€court€erred€in€determiningÏthat€he€was€underemployed,€(2)€that€the€trial€court€miscalculated€his€income€forÏpurposes€of€setting€child€support€and€(3)€that€the€trial€court€incorrectly€applied€theÏTennessee€child€support€guidelines.€€ò òòòóóó óWe€review€child€support€decisions€using€theÐ T Ðstandard€contained€in€Tenn.€R.€App.€P.€13(d),€affording€the€trial€courtððs€factualÏfindings€a€presumption€of€correctness€but€without€extending€that€presumption€to€theÏtrial€courtððs€legal€construction€of€the€guidelines.€€òòSee€Haynes€v.€Haynesóó,€904€S.W.2dÐ ð@  Ð118,€122€(Tenn.€Ct.€App.€1995);€òòSeal€v.€Sealóó,€802€S.W.2d€617,€619€(Tenn.€Ct.€App.Ð ” ä" Ð1990).ÌÌà@ÓÓ.Dàò òA.ó óˆÐ €%Ð ( ÐÓ€Óà@»»"Dàò òòòMr.€Fordððs€Underemploymentóóó óˆÐ $'t"* ÐÓ€ 'ÓÌà ` àTennesseeððs€child€support€guidelines€establish€a€rebuttable€presumption€of€aÏminimum€acceptable€amount€of€support€based€on€the€noncustodial€parentððs€ability€toÏpay.€€The€guidelines€use€a€straightforward€mathematical€formula€for€calculating€childÏsupport.€€The€presumptive€amount€of€support€for€the€obligor€parent€is€a€ð ðflatÏpercentage€of€the€obligorððs€net€income.ðð€€Tenn.€Comp.€R.€&€Regs.€r.€1240„2„4„.03(2)Ï(1994).€€ð ðNet€incomeðð€ordinarily€includes€all€the€obligor€parentððs€income€ð ðfrom€anyÏsource,ðð€Tenn.€Comp.€R.€&€Regs.€r.€1240„2„4„.03(3)(a),€reduced€by€deductions€forÏwithholding€tax,€FICA,€and€any€other€court„ordered€child€support€the€obligor€isÏpaying.ÌÌà ` àIf€the€obligor€parent€is€voluntarily€unemployed€or€underemployed,€Tenn.ÏComp.€R.€&€Regs.€r.€1240„2„4„.03(3)(d)€instructs€the€courts€to€calculate€child€supportÐ ì;<7C Ðbased€on€evidenced€earning€capacity€rather€than€on€actual€earnings.€€òòSeeóó€òòRust€v.Ð ° ÐGerbmanóó,€No.€01A01„9608„CH„00361,€1997€WL€266844,€at€*3€(Tenn.€Ct.€App.€MayÐ T¤ Ð21,€1997)€(No€Tenn.€R.€App.€P.€11€application€filed);€òòHerrera€v.€Herreraóó,€944€S.W.2dÐ øH Ð379,€387€(Tenn.€Ct.€App.€1996).€€Both€Mr.€and€Ms.€Ford€argue€at€length€aboutÏwhether€the€trial€court€correctly€found€Mr.€Ford€to€be€underemployed€and,€if€so,Ïwhether€his€earning€capacity€for€child€support€purposes€should€be€based€on€his€pastÏdemonstrable€work€experience€as€a€motel€desk€clerk€and€would„be€entertainer.€ÌÌà ` àThe€evidence€at€trial€showed€that€Mr.€Ford€is€forty„six€years€old€and€that€forÏthe€last€eighteen€years€he€has€pursued€a€career€as€an€entertainer.€€He€described€showÏbusiness€this€way:€ð ðItððs€my€chosen€profession.€€Itððs€what€I€know.€€Itððs€what€I€grew€upÏwith.€€I€have€been€around€it€all€of€my€life.€€Itððs€what€I€am€capable€more€of€making€aÏdecent€living€at€more€than€anything€else.€€I€have€no€trade€besides€that.ððÌÌà ` àJust€how€much€of€a€ð ðdecent€livingðð€show€business€has€provided€for€Mr.€FordÏand€his€dependents€is€questionable.€€Before€the€divorce,€Mr.€Ford€worked€for€twoÏyears€in€one€of€the€shows€at€Opryland.€€After€the€divorce,€he€made€some€radioÏcommercials,€sang€for€eight€months€in€a€gospel€singing€group,€and€sang€in€hotel€barsÏas€a€duet€partner€with€his€uncle.€€He€appeared€on€a€TNN€show€once€with€his€fatherÏand€one€time€later€to€promote€the€re„issuance€of€one€of€his€fatherððs€recordings.€WhenÏasked€at€trial€what€he€had€done€recently€in€the€entertainment€field,€Mr.€Ford€replied,Ïð ðItððs€been€very€slow€for€the€past€several€years.ðð€€When€later€asked€why€he€kept€trying,Ïhe€told€the€court,€ð ðItððs€what€I€believe€in.€€I€know€there€is€a€golden€check€out€there€forÏme€somewhere€and€I€will€not€give€up€my€dream.ððÌÌà ` àNotwithstanding€Mr.€Fordððs€hope€for€a€ð ðgolden€check€out€there,ðð€his€tax€returnsÏshow€that€as€an€entertainer€Mr.€Ford€lost€$3,013€in€1992;€lost€$1,899€in€1993;€and€lostÏ$1,565€in€1994.€€Given€Mr.€Fordððs€long€history€of€marginality€as€a€commercialÏperformer,€there€is€little€likelihood€that€Mr.€Ford€will€ever€be€a€successful€entertainer.€ÏAny€reasonable€person€who€recognizes€that€he€or€she€has€little€future€in€theÏentertainment€business€would€realistically€pursue€something€else.€€Mr.€Ford€seemsÏto€be€squandering€his€inheritance€on€a€vain€hope€that€he€will€one€day€be€a€successfulÏentertainer.€€On€the€evidence€in€the€record,€this€court€understands€why€the€trial€courtÏcharacterized€Mr.€Ford€as€underemployed.ÌÐ x<È7D Ðà ` àThe€trial€court€did€not€make€a€factual€determination€of€Mr.€Fordððs€potentialÏincome€as€contemplated€by€Tenn.€Comp.€R.€&€Regs.€r.€1240„2„4„.03(3)(d).€€Thus,€weÏconclude€that€the€trial€courtððs€decision€was€not€driven€by€its€belief€that€Mr.€Ford€wasÏvoluntarily€underemployed€but€rather€by€the€income€that€Mr.€Ford€had€actuallyÏreceived€from€the€Betty€J.€Ford€Testamentary€Trust.€€Because€the€trial€court€lookedÏto€income€Mr.€Ford€actually€received,€not€his€potential€income€if€he€pursued€otherÏemployment,€all€the€argument€concerning€whether€Mr.€Ford€is€voluntarilyÏunderemployed€is€a€legal€non„issue€on€this€appeal.€ÌÌà@ÙÙ.Dàò òB.ó óˆÐ tÄ ÐÓ€Óà@Ø Ø Dàòòò òMr.€Fordððs€Inheritance€and€Life€Insurance€Distributionsó óóóˆÐ h ÐÓ€(8ÓÌà ` àWhile€the€trial€courtððs€order€does€not€expressly€explain€how€it€calculated€Mr.ÏFordððs€revised€child€support€obligation,€both€parties€concede€that€the€trial€court€mustÏhave€based€its€decision€on€the€income€Mr.€Ford€had€been€receiving€from€the€Betty€J.ÏFord€Testamentary€Trust.€€Mr.€Ford€contends€that€inheritance,€in€general,€should€notÏbe€considered€gross€income€for€child€support€purposes€and,€that€if€inheritance€can€beÏconsidered€in€setting€child€support,€only€distributions€made€of€trust€income,€notÏdistributions€made€of€trust€principal,€should€be€considered.ÌÌà ` àDetermining€the€obligor€parentððs€income€is€an€indispensable€part€of€every€childÏsupport€proceeding.€€òòSeeóó€òòTurner€v.€Turneróó,€919€S.W.2d€340,€344€(Tenn.€Ct.€App.Ð ˜&è!) Ð1995).€€Tenn.€Comp.€R.€&€Regs.€r.€1240„2„4„.03(3)(a)€defines€ð ðgross€incomeðð€toÏinclude€ð ðall€income€from€any€source€.€.€.€whether€earned€or€unearned.ðð€€Thus,€moneyÏreceived€by€inheritance€can€be€considered€as€income€under€the€guidelines.€€òòSeeóóÐ „+Ô&/ ÐòòLescher€v.€Lescheróó,€679€S.W.2d€463,€465„66€(Tenn.€Ct.€App.€1984);€òòsee€also€In€reÐ (-x(1 ÐMarriage€of€Armstrongóó,€831€P.2d€501,€503€(Colo.€Ct.€App.€1992);€òòConnell€v.Ð Ì.*3 ÐConnellóó,€712€A.2d€1266,€1269€(N.J.€Super.€Ct.€App.€Div.€1998).€€Accordingly,€weÐ p0À+5 Ðhold€that€the€trial€court€correctly€considered€all€the€funds€Mr.€Ford€received€from€theÏBetty€J.€Ford€Testamentary€Trust€in€determining€Mr.€Fordððs€child€support€obligation.ÌÌà ` àHowever,€inheritance,€like€other€income,€can€sometimes€come€to€a€recipientÏover€a€span€of€time.€€That€matters,€because€courts€setting€child€support€ordinarily€lookÏnot€so€much€to€the€source€of€the€income€ð"ð€whether€inheritance,€wages,€or€lotteryÐ H:˜5A Ðwinnings€ð"ð€as€they€look€to€the€dependability€of€its€continued€receipt.€€€òòSeeóó,€òòe.g.óóÐ ì;<7C ÐòòCrayton€v.€Craytonóó,€944€P.2d€487,€490€(Alaska€1997)€(ordering€a€trial€court€in€settingÐ ° Ðchild€support€to€consider€as€income€money€given€by€a€father€to€his€obligor€daughterÏwhere€it€was€undisputed€that€the€cash€gifts€would€continue€through€time).€ÌÌà ` àCourts€should€be€wary€of€increasing€child€support€based€on€possible€incomeÏthat€is€merely€speculative.€€òòSeeóó€òòWhisenhurst€v.€Whisenhurstóó,€No.€02A01„9506„CV„Ð ä 4  Ð00126,€1997€WL€305296,€at€*3€(Tenn.€Ct.€App.€June€9,€1997)€(No€Tenn.€R.€App.€P.Ï11€application€filed).€€Instead,€they€should€focus€on€ð ðincome€regularly€received€by€theÏobligor.ðð€€òòSee€Whisenhurst€v.€Whisenhurstóó,€1997€WL€305296,€at€*3;€òòseeóó,€òòe.g.óó,€òòSmithÐ Ð  Ðv.€Smithóó,€No.€01A01„9705„CH„00216,€1997€WL€672646,€at€*3€(Tenn.€Ct.€App.€Oct.Ð tÄ Ð29,€1997)€(No€Tenn.€R.€App.€P.€11€application€filed)€(allowing€courts€to€considerÏcapital€gains€from€exercised€stock€options€where€there€is€no€indication€that€such€stockÏoptions€to€the€obligor€will€cease);€òòMoore€v.€Youngquistóó,€No.€01A01„9012„CH„00433,Ð `° Ð1991€WL€57982,€at€*1€(Tenn€Ct.€App.€April€19,€1991)€(No€Tenn.€R.€App.€P.€11Ïapplication€filed)€(holding€that€lottery€winnings€paid€to€the€lottery€winner€regularlyÏover€time€should€be€considered€income€for€purposes€of€determining€child€support).€ÏÌà ` àAs€far€as€this€record€shows,€the€Betty€J.€Ford€Testamentary€Trust€will€continueÏto€be€a€source€of€income€to€Mr.€Ford€for€as€long€as€he€will€be€required€to€pay€childÏsupport.€€Even€though€the€size€of€the€corpus€of€the€trust€was€diminished€by€litigationÏwith€Tennessee€Ernie€Fordððs€second€wife,€the€trust€contains€sufficient€assets€andÏreceived€sufficient€income€to€pay€Mr.€Ford€the€$20,000€corpus€distribution€due€inÏ1992€and€an€estimated€$77,000€corpus€distribution€in€2002.€€In€addition€to€theseÏdistributions,€a€co„trustee€testified€that€Mr.€Ford€would€receive€between€$14,000€andÏ$15,000€per€year€in€income€distributions.€€ÌÌà ` àThe€trial€court€correctly€considered€the€ongoing€distributions€from€the€BettyÏJ.€Ford€Testamentary€Trust€as€income€to€Mr.€Ford€for€child€support€purposes.€€AndÏit€mattered€not€whether€that€income€stream€came€from€regular€inheritanceÏdistributions€of€trust€principal,€from€allowable€hardship€distributions€of€trustÏprincipal,€or€from€income€coming€into€the€trust,€as€long€as€funds€remain€in€the€trust.ÌÌà ` àThe€trial€court€should€not,€however,€have€included€the€one„time€distribution€ofÏthe€$70,125€in€life€insurance€proceeds€in€its€calculation€of€Mr.€Fordððs€income.€€Mr.ÏFordððs€parents€set€up€the€Ernest€and€Betty€Ford€Life€Insurance€Trust€before€theirÐ x<È7D Ðdeaths.€€The€sole€purpose€of€this€trust€was€to€receive€and€distribute€the€proceeds€ofÏhis€parentsðð€life€insurance€policies,€and€the€trust€was€designed€to€terminate€after€theÏone„time€distribution€of€proceeds€was€made.€€This€distribution€occurred€one€yearÏbefore€Ms.€Ford€filed€her€petition,€and€ð ðthere€is€.€.€.€nothing€in€the€record€to€suggestÏthat€[Mr.€Ford]€will€.€.€.€be€the€beneficiary€of€additional€[life€insurance€proceeds]€inÏthe€future.ðð€€òòSeeóó€òòSmith€v.€Smithóó,€1997€WL€672646,€at€*3.€€Accordingly,€the€trial€courtÐ ä 4  Ðshould€not€have€included€the€$70,125€in€life€insurance€proceeds€in€arriving€at€Mr.ÏFordððs€average€annual€income€for€child€support€purposes.Ìà ` àÌà@ÓÓ.Dàò òC.ˆÐ tÄ ÐÓ€Óà@DàòòMr.€Fordððs€Child€Support€Ó€ÓObligationóóó óˆÐ h ÐÌà ` àAfter€ascertaining€the€obligor€parentððs€income,€the€guidelines€require€the€courtÏto€calculate€the€obligor€parentððs€monthly€child€support€obligation€using€setÏpercentages.€€òòSeeóó€Tenn.€Comp.€R.€&€Regs.€r.€124„2„4.03(5)€(1997).€€That€amount€ofÐ ¨ø Ðsupport€is€then€presumptively€correct.€€òòSeeóó€Tenn.€Comp.€R.€&€Regs.€r.€1240„2„4„Ð Lœ Ð.02(7)€(1994).ÌÌà ` àMr.€Ford€has€no€fixed€wages€or€salary,€and€his€inheritance€income€has€variedÏthrough€the€four€years€immediately€preceding€trial.€€All€evidence€indicates€that€theÏinheritance€income€will€continue€to€vary€up€until€Mr.€Ford€receives€the€last€of€theÏtrust€principal€in€2002.€€The€guidelines€provide€that€variable€income€should€beÏaveraged.€€òòSeeóó€Tenn.€Comp.€R.€&€Regs.€r.€1240„2„4„.03(3)(b);€òòSmith€v.€Smithóó,€1997Ð È($, ÐWL€672646,€at€*3;€òòAnderton€v.€Andertonóó,€No.€01A01„9701„CH„00013,€1998€WLÐ l*¼%. Ð289338,€at€*4€(Tenn.€Ct.€App.€June€5,€1998)€(Tenn.€R.€App.€P.€11€applicationÏpending).€€Averaging€is€appropriate€in€this€case€because€Mr.€Ford€received€$207,485Ïfrom€the€Betty€J.€Ford€Testamentary€Trust€between€February€1992€and€June€1996.ÌÌà ` àWe€compute€Mr.€Fordððs€modified€child€support€thusly:ÌÓ€ÓÔ‡ŠJ ‹»¼¢Ôà0 ` àTotal€income€to€Ford€from€trust,ÐD4”/:` €%` €% Ðà0 ` àexcluding€life€insurance€proceeds,Ð ` €%` €% Ðà0 ` àfrom€February€1992€to€June€1996€(53€months)à  àà â à$207,485ÐP6 1<` €%` €% ÐÌà0 ` àAverage€gross€monthly€incomeÐ ` €%` €% Ðà0 ` àfrom€trust€for€the€53€month€period€òòóóà p àà œ àà  àà â à$3,914.81Ðb9²4?` €%` €% ÐÌà0 ` àAmount€of€monthly€child€supportÐ ` €%` €% Ðà0 ` àfor€one€child€under€the€guidelinesà  àà p àà0œ` €%` €%àà  àà â à$602Ðt<Ä7Bœ€%œ€% ЇÓ€ÓÔ#†¼¢» ‹ŠJ’S#Ôà ` àWe€concur€with€the€trial€courtððs€conclusion€that€the€modifications€to€Mr.€FordððsÐ ° Ðchild€support€obligation€should€be€made€retroactive€to€September€1,€1995.€€òòSeeóó€Tenn.Ð T¤ ÐCode€Ann.€ðð€36„5„101(a)(5)€(Supp.€1998).€€We€also€agree€that€Mr.€Ford€shouldÏreceive€credit€for€all€child€support€payments€he€has€made€during€this€period€and€whileÏthis€case€has€been€on€appeal.€€Accordingly,€on€remand,€the€trial€court€shouldÏrecalculate€the€amount€of€Mr.€Fordððs€lump€sum€child€support€obligation€inÏaccordance€with€this€opinion.ÌÌà@-Dàò òòòIII.ˆÐ Ð  Ðà@””!DàThe€Award€of€Attorneyððs€Feesóóó óˆÐ tÄ ÐÌà ` àAs€is€common€in€child€support€modification€appeals,€Mr.€Ford€takes€issue€withÏthe€trial€courtððs€order€directing€him€to€pay€the€legal€fees€Ms.€Ford€incurred€in€theÏproceedings€in€the€trial€court.€€Decisions€to€award€attorneyððs€fees€in€child€supportÏcases€are€discretionary€with€the€trial€court.€€òòSeeóó€Tenn.€Code€Ann.€ðð€36„5„103(c)Ð ¨ø Ð(Supp.€1998).€€As€a€general€matter,€the€courts€allow€custodial€parents€to€recover€theirÏlegal€expenses€in€successful€child€support€modification€proceedings€when€theseÏexpenses€are€reasonable€and€appropriate.€€òòSeeóó€òòDeas€v.€Deasóó,€774€S.W.2d€167,€169Ð ” ä" Ð(Tenn.€1989);€òòDalton€v.€Daltonóó,€858€S.W.2d€324,€327€(Tenn.€Ct.€App.€1993).€€OurÐ 8"ˆ$ Ðcourt€will€not€interfere€with€these€decisions€absent€a€€showing€of€an€abuse€ofÏdiscretion.€€òòSeeóó€òòMcCarty€v.€McCartyóó,€863€S.W.2d€716,€722€(Tenn.€Ct.€App.€1992).Ð €%Ð ( Ðà ` àMr.€Ford€has€the€burden€of€proving€that€the€evidence€does€not€support€the€trialÏcourtððs€award€of€attorneyððs€fees€to€Ms.€Ford.€€òòSeeóó€òòThreadgill€v.€Threadgillóó,€740Ð È($, ÐS.W.2d€419,€426€(Tenn.€Ct.€App.€1987).€€He€has€failed€to€carry€that€burden.€€HisÏargument€that€Ms.€Ford€can€pay€her€legal€expenses€from€the€lump„sum€award€of€childÏsupport€he€has€been€ordered€to€pay€overlooks€the€fact€that€child€support€awards€areÏintended€to€benefit€the€child,€not€the€parent.€€The€record€contains€no€evidence€ofÏeither€Ms.€Ford€or€Jarrod€Fordððs€financial€condition.€€Accordingly,€there€is€noÏevidence€to€support€Mr.€Fordððs€contention€that€the€lump€sum€support€award€isÏsufficient€to€meet€the€childððs€needs€and€to€pay€Ms.€Fordððs€attorneyððs€fees.ÌÌà ` àMs.€Ford€also€requests€an€additional€award€to€defray€her€legal€expenses€on€thisÏappeal.€€As€to€that€request,€we€disagree€with€her€assertion€that€Mr.€Ford€has€pursuedÏan€unnecessary€appeal.€€In€light€of€our€conclusion€that€the€trial€court€should€not€haveÏconsidered€the€one„time€distribution€from€the€Ernest€and€Betty€Ford€Life€InsuranceÐ x<È7D Ðѱ÷ Ñâ âÑÑÑ  ÑÑXXÑâ âÑ  ÑTrust,€we€conclude€that€this€appeal€has€involved€more€than€Ms.€Ford€merelyÏð ðvindicating€[a]€rightðð€to€an€increase€in€child€support.€€òòCfóó.€òòRichardson€v.€Richardsonóó,Ð T¤ Ð969€S.W.2d€931,€936€(Tenn.€Ct.€App.€1997).€€Mr.€Fordððs€appeal€was€ð ðpartiallyÏsuccessful,ðð€òòseeóó€òòYoung€v.€Youngóó,€971€S.W.2d€386,€393€(Tenn.€Ct.€App.€1997),€and,Ð œ ì Ðtherefore,€we€deny€Ms.€Fordððs€request€for€an€award€of€her€attorneyððs€fees€and€costsÏon€appeal.ÌÌà@¥¥.Dàòòò òIV.ó óóóˆÐ ,|  ÐÌà ` àWe€affirm€the€judgment€as€modified€herein€and€remand€the€case€to€the€trialÏcourt€for€the€entry€of€an€order€setting€out€Mr.€Fordððs€monthly€child€support€obligationÏand€calculating€his€lump„sum€child€support€obligation€in€accordance€with€thisÏopinion.€We€tax€the€costs€of€the€appeal€to€Brion€Leonard€Fabian€Ford€and€his€suretyÏfor€which€execution,€if€necessary,€may€issue.ÌÓ€ÓÌÌà0 ` àà0¸ ` €%` €%àà0¸ €%¸ €%àà0h€%€%àà0Àh€%h€%àà0À€%À€%à____________________________à (# àà @(# àà @(# àà @(# àà @(# àÐ Ø( ÐWILLIAM€C.€KOCH,€JR.,€JUDGEÐ €%€% ÐÌÌCONCUR:ÌÌñ_ ñÌñ_ ñÌ______________________________________ÌHENRY€F.€TODD,€PRESIDING€JUDGE,€M.S.ÌÌÌÌ______________________________________ÌSAMUEL€L.€LEWIS,€JUDGEñh ñ€Ð  (-x(, ÐÔ€ f{!»¼¢Ôò òñ` ñÑ8€®œXXdðXXdð8Ññ` ñà@  DàIN€THE€COURT€OF€APPEALS€OF€TENNESSEEˆÐ ° Ðà@ZZ)DàAT€NASHVILLEˆÌó óña ñÌña ññh ññb ñÌñb ññh ñÔ‡¼¢»»¼¢ÔÌBETTILYNN€GAY€FORD,à À àà  àà p à)Ð Ž Þ Ðà ` àà ¸ àà  àà h àà À àà  àà p à)Ìà ` àPlaintiff/Appellee,à À àà  àà p à)à œ àDavidson€CircuitÐ ¾  Ðà ` àà ¸ àà  àà h àà À àà  àà p à)à œ àNo.€86D„1742Ð Ö & ÐVS.à ` àà ¸ àà  àà h àà À àà  àà p à)Ð î >  Ðà ` àà ¸ àà  àà h àà À àà  àà p à)à œ àAppeal€No.Ð V  ÐBRION€LEONARD€FABIAN€FORD,à p à)à œ à01A01„9611„CV„00536Ð n  Ðà ` àà ¸ àà  àà h àà À àà  àà p à)Ìà ` àDefendant/Appellant.à À àà  àà p à)Ð Nž  ÐÌÌÔ#† f{!»¼¢yh#ÔÌò òà@cc(DàòòJ€U€D€G€M€E€N€Tóóó óˆÐ Ø( ÐÌÔ€ŠJ ‹! f{ÔÓ€Óà ` àThis€cause€came€on€to€be€heard€upon€the€record€on€appeal€from€the€Davidson€CountyÐ \¬ ÐCircuit€Court,€the€briefs€of€the€parties,€and€arguments€of€counsel.€€Upon€consideration€of€theÏentire€record,€this€court€finds€and€concludes€that€the€trial€judgeððs€judgment€should€beÏñc ñaffirmed€as€modifiedñc ññh ññd ñ____ñd ññh ñ.ÌÌà ` àIn€accordance€with€the€opinion€filed€contemporaneously€with€this€judgment,€it€is,Ïtherefore,€ordered,€adjudged,€and€decreed€that€the€trial€courtððs€judgment€be€and€is€herebyÏñe ñaffirmed€as€modifiedñe ññh ññf ñ_____ñf ññh ñ,€and€that€the€cause€be€remanded€to€the€trial€court€for€furtherÏproceedings€consistent€with€this€courtððs€opinion.ÌÌà ` àIt€is€further€ordered€that€the€costs€of€this€appeal€be€taxed€ñg ñto€Brion€Leonard€FabianÏFord,€principal,€and€Kline€Preston,€surety,€for€which€execution€may€issue,€if€necessary.ñg ññh ññg ñ___.ñg ññh ñÌÌÓ€Óà ` àà ¸ àà  àà h àà À àà  à___________________________________Ìà ` àà ¸ àà  àà h àà À àà  àHENRY€F.€TODD,Ìà ` àà ¸ àà  àà h àà À àà  àPRESIDING€JUDGE,€M.S.ÌÌÌà ` àà ¸ àà  àà h àà À àà  à___________________________________Ìà ` àà ¸ àà  àà h àà À àà  àSAMUEL€L.€LEWIS,€JUDGE€ÌÌÌà ` àà ¸ àà  àà h àà À àà  à___________________________________Ìà ` àà ¸ àà  àà h àà À àà  àWILLIAM€C.€KOCH,€JR.,€JUDGE€ñh ñ