ÿWPC½ ÛR%Š6<ì†.Uº‡§4èÖZ³J¥@¹»‡^Õ¹´mÞeEºþë•R›AxŽh=¿©ùîWœÔSÚL qœBßu˜÷Û*@1ñðË`ÎÍ¢?«Šð•ći 0hòÌ0…9ô1žCÙ›êAËCí× ùZ XõLJxÒR¦n_¾2T0/V5‚7äšÎ¥Ô¤V,õ~¥ÔaÀ×e’‰ùÕ›@ÇéÙXGÖ3ÐÝUJ9øùÈjzsçeJîÑÚ‰\=­¨F8‹Š¼Ÿì-«sûˆ™5˜³¡´…G¦àLè/«#Gt⿸é«U[cêX0îí]6“ìñ’LÇ0DÞàvÈïh6µ8³>Ý€ “á•QS0ÚÃ:‚'@ý¬Õ ‰ƒ.ÉxRš›C ó’˜mÇÊîÃ$ÉŠpg!ª3újÒzVÛ¦qâu’"e?èwJœ$p—Û-æF¬a‰ïÓpgÇތҗ=û‰Êquƒ]VõÎF¢C§C¤P ¬rcÙØa·(Xœ*YBÂ@2²WyEL¥ý¢CÊÆ”xM(ºŸ–Œô‹ÍÒ©¤A"k¼Šê7øº–™×ˆb¡ »Õ3aÊ9™#ZYbb %\^ b 0ˆnUNöwD4H\ zkÒå· m¹ #ÁÐ k‘ ÆüÆÂƈÆN 0DNXUNZ¨E°°°°°°°°°°°°°°°°°°°°°°°°b²²²²²²²²²²²²²²²²²²²²²²²²²²²²²²²²²²²² 0뺺ºº B¥¥ 0¤Â D3f D-™ 0KÆÆ ASÆd 0¤* 0DÎ A«»!j%+L (`£ª$¡¡Ñ€.ÑÑ8€½­»»d»»d8ÑÑ ý ÑÓ  Ó(í€"  Z6Times New Roman Regular˜L-(    3|x ˜C:\PROGRA~1\COREL\WORDPE~1\TEMPLATE\CUSTOM~1\REVISE~1.WPTC:\Program Files\Corel\WordPerfect Office 2000\Template\Custom WP Templates\revised standard opinion.wptÿU‹ÿÀÀÀ˜HP LaserJet 4,ü,,,,,ü0 aÝ ƒRâÊ$ÝÓ  Óà  àòòÚ  Ú1Ú  ÚóóÔ€ô•Dò»»ÔÝ  ÝÔ_ÔÔ‡ô•Dòòô•DÔÔ‡Xõ Xòô•DÔRule€10€of€the€Rules€of€the€Court€of€Appeals€of€Tennessee€states:Ð ° ÐÌà8  àThis€Court,€with€the€concurrence€of€all€judges€participating€in€the€case,€may€affirm,Ð à Ðreverse€or€modify€the€actions€of€the€trial€court€by€memorandum€opinion€when€aÐ €Ð Ðformal€opinion€would€have€no€precedential€value.€€When€a€case€is€decided€byÐ pÀ ÐMemorandum€opinion€it€shall€be€designated€ð ðMEMORANDUM€OPINIONðð,€shallÐ ` ° Ðnot€be€published,€and€shall€not€be€cited€or€relied€on€for€any€reason€in€any€unrelatedÐ P   Ðcase.€Ô#†Xõ XXXõ ~#ÔÔ#†ô•DòXXõ #ÔLevel 1Level 2Level 3Level 4Level 5‚Level 1Level 2Level 3Level 4Level 5„Level 1Level 2Level 3Level 4Level 5…Level 1Level 2Level 3Level 4Level 5(#Ã$òòÚ  Ú0Ú  Úóó(ÈhH  Z 6Times New Roman Regular - ù-(|G2âÊ$¤¤Ý ƒ£ª!ÝÑ€.ÑÑ8€÷$»»dd8ÑÑ ý ÑÓ  ÓÝ  Ýà  àòòÚ  Ú0Ú  ÚóóÔ€ô•Dò»»Ô d(|3y$££Ý ƒ£ª!ÝÑ€.ÑÑ8€÷$»»dd8ÑÑ ý ÑÓ  ÓÝ  ÝVVVV'ÿÿdxd)!ÈÈÈÈdxdx( ±þ$’’ò òFigure€Ú  Ú1Ú  Úó ó^_X`YEþÿ<<CÿÿƒLevel 1Level 2Level 3Level 4Level 5(|3y$¢¢Ý ƒ£ª!ÝÑ€.ÑÑ8€÷$»»dd8ÑÑ ý ÑÓ  ÓÝ  Ý($$””ò òÚ  Ú1Ú  Úó óX[Z&OLE 2.0 Box <=8ÿÿÿÿÿÿÿÿÿÿCÿÿ HKKKKÝ ƒ£ª!ÝÑ€.ÑÑ8€÷$»»ddÈ8ÑÑ ý ÑÓ  ÓÝ  ÝÔ_ÔÑ  ÑÔ€¼÷$»»»ÔÑ8€õ XXdð»»d8ÑÑ  Ñà@ü ü ìàÔ‡î¬î»¼÷$ÔIN€THE€COURT€OF€APPEALS€OF€TENNESSEEˆÐ ° Ðà@õõ%ìàAT€JACKSONÔ#†¼÷$»îî¬ #ԈРÜ, ÐÓ  ÓDecember€29,€2000€SessionÐ X ÐÔ‡Xõ X»¼÷$ÔÌò òÔ#†¼÷$»XXõ ô#ÔJAMES€GARRETT,€òòet€al.óó€v.€Ô_ÔISIAHÔ_Ô€Ô_ÔROWSERÔ_ÔòòóóÔ‡Xõ X»¼÷$Ôó óÐ  ` ÐÌà@@½½ìàò ò€An€Appeal€from€the€Chancery€Court€for€Shelby€CountyÐ  h Ðà@@øøìàNo.€101290„1€€€€€€Walter€L.€Evans,€ChancellorÐ  X ÐÌÌà@@ìì*ìàßA€V) °°` d€÷E<×` AßÐ Ø(  ÐÌà@@TTìàNo.€W1999„02369„Ô_ÔCOAÔ_Ô„R3„CV€„€Filed€September€5,€Ô_Ô2001Ô_ÔÐ ×'  ÐÌßA€V) °°` dE<¶` AßÐ ·  Ðó óÌÓ  Óà  àThis€is€a€dispute€among€the€members€and€officials€of€a€church€and€the€church€pastor.€€TheÐ ¶ Ðplaintiff€church€members€and€officials€filed€for€injunctive€relief€against€the€defendant€pastor€of€theÐ ¦ö Ðchurch,€seeking€to€remove€him€as€pastor€and€prevent€him€from€disposing€of€or€eroding€church€assets.€Ð –æ ÐThe€trial€court€enjoined€the€pastor€defendant€from€disposing€of,€eroding€or€concealing€church€assets,Ð †Ö Ðand€also€ordered€an€election.€€Under€the€court„ordered€church€election,€the€defendant€€was€removedÐ vÆ Ðas€pastor€of€the€church.€€Subsequently,€the€defendant€pastor€executed€a€trust€deed€encumberingÐ f¶ Ðcertain€church€properties.€€After€the€trust€deed€was€foreclosed€and€the€property€was€sold€at€aÐ V¦ Ðforeclosure€sale,€the€defendant€pastor€filed€a€counter„complaint€in€the€pending€suit,€alleging€that€heÐ F– Ðwas€the€successful€bidder€at€the€foreclosure€sale€and€that€title€of€the€church€property€should€beÐ 6† Ðtransferred€to€him.€€In€payment€of€his€bid,€the€defendant€pastor€tendered€bonds€issued€by€the€church.€Ð &v Ѐ€The€trial€court€referred€to€a€special€master€eight€issues€relating€to€the€ownership€and€value€of€theÐ f Ðbonds.€€The€special€master€and€trial€court€found€that€the€defendant€pastor€had€not€established€thatÐ V Ðhe€paid€for€the€bonds.€€The€defendant€pastor€appeals,€arguing€that€the€trial€court€erred€in€its€findingÐ öF Ðon€the€bonds€and€that€it€failed€to€address€or€take€evidence€on€additional€issues€raised€in€his€counter„Ð æ6 Ðcomplaint.€€We€affirm€the€decision€of€the€trial€court€on€the€bonds,€but€remand€the€cause€for€proofÐ Ö& Ðon€the€remaining€issues.€€€€Ð Æ  ÐÓõÓÌò òTenn.€R.€App.€P.€3€Appeal€as€of€Right;€Judgment€of€the€Chancery€Court€is€Affirmed€andÐ ¦"ö! ÐRemanded.€ó óÐ –#æ" ÐÌòòÓ  ÓÔ#†¼÷$»àXõ «#ÔÔ‡Xõ X.¼÷$ÔHolly€Kirby€Lillard,€J.óó,€delivered€the€opinion€of€the€court,€in€which€òòW.€Frank€Crawford,€P.J.,Ð v%Æ $ ÐW.S.€óó€and€òòAlan€E.€Highers,€J.óó,€joined.Ð f&¶!% ÐÌCharles€Ronald€Curbo,€Memphis,€Tennessee,€for€the€appellant€Ô_ÔIsiahÔ_Ô€Ô_ÔRowserÔ_Ô.Ð F(–#' ÐÌPatricia€A.€Odell,€Memphis,€Tennessee,€for€the€appellees€James€Garrett,€Bennie€Steward,€ThomasÐ &*v%) ÐR.€Tabor,€Pressie€Wells,€Aaron€Bohanon,€Jake€Holston,€Lula€Manley,€Alfred€Chaney,€George€Kelly,Ð +f&* ÐProvidence€Clark,€Edwin€Henderson,€Eddie€Pickens,€S.L.€Henderson,€and€Hugh€Golden€Ð ,V'+ Ðâ âÓé ÓÐ ö,F(,ýÿ Ðò òMEMORANDUM€OPINIONó óÔ#†¼÷$»XXõ  #ÔÔ‡Xõ X»¼÷$Ô׃ ×Ý ƒ#ÃÝòòÚ  Ú1Ú  ÚóóÝ  Ý×  ×Ð ° Ðâ âÌòòóóÔ#†¼÷$»XXõ P#ÔÓ  ÓÔ€Xõ X»¼÷$ÔÓ Óà  àThis€is€a€dispute€among€the€members€and€officials€of€a€church€and€the€pastor€of€the€church.€Ð à ÐIn€April€1992,€plaintiffs€James€Garret,€Bennie€Steward,€Thomas€Tabor,€Pressie€Wells,€AaronÐ €Ð ÐBohanon,€Jake€Holston,€Lula€Manley,€Alfred€Chaney,€George€Kelly,€Providence€Clark,€EdwinÐ pÀ ÐHenderson,€Eddie€Pickens,€S.€L.€Henderson,€and€Hugh€Golden€(collectively€ð ðthe€plaintiffsðð),€as€theÐ ` ° Ðdeacons€and€trustees€of€the€Tree€of€Life€Baptist€Church,€filed€a€complaint€for€injunctive€relief€againstÐ P   Ðòòóóthe€churchððs€pastor,€Ô_ÔIsiahÔ_Ô€Ô_ÔRowserÔ_Ô€(ð ðÔ_ÔRowserÔ_Ôðð).€€The€complaint€alleged,€òòinter€aliaò òóóó ó,€that€Rowser€hadÐ @  Ðdisposed€of€real€property€belonging€to€the€church€without€the€approval€of€the€churchððs€members€orÐ 0 € Ðofficers.€€The€Tree€of€Life€Baptist€Church€(ð ðthe€Churchðð)€is€an€unincorporated€religious€organization.€Ð  p  ÐOn€April€30,€1992,€the€trial€court€entered€an€order€allowing€Rowser€to€continue€his€duties€at€theÐ `  ÐChurch€but€enjoining€him€from€ð ðdisposing€[of],eroding€or€concealing€[the€Churchððs]€assets.ðð€€TheÐ P  Ðtrial€court€also€ordered€that€all€monies€be€handled€by€the€Churchððs€trustees.€€On€June€26,€1992,€inÐ ð@  Ðresponse€to€a€dispute€among€the€parties€as€to€whether€the€Church€had€adopted€by„laws€providing€forÐ à0  Ðan€election€in€disputes€over€a€pastorððs€tenure,€the€trial€court€issued€a€decree€finding€that€the€ChurchÐ Ð  Ðby„laws€required€such€a€vote€and€ordered€an€election,€appointing€a€special€master€to€conduct€theÐ À Ðelection.€Ð ° Ðà  àAfter€conducting€the€ordered€election,€the€Special€Master€filed€his€report€on€September€9,Ð à Ð1992,€stating€that€the€majority€of€the€members€voted€to€remove€Rowser€as€pastor.€€On€January€29,Ð €Ð Ð1993,€the€plaintiffs€filed€a€petition€for€scire€facias,€alleging€that€Rowser€had€violated€the€trial€courtððsÐ pÀ ÐApril€30,€1992€order€by€executing€and€recording€a€deed€of€trust,€encumbering€four€parcels€of€landÐ `° Ðbelonging€to€the€Church.€€In€his€answer€and€counter„complaint,€Rowser€asserted€that€he€was€not€inÐ P  Ðviolation€of€the€trial€courtððs€prior€order€because€the€deed€of€trust€at€issue€was€the€subject€of€anÐ @ Ðagreement€made€prior€to€the€trial€courtððs€injunction.€€Pursuant€to€the€alleged€agreement,€the€deed€ofÐ 0€ Ðtrust€was€also€to€be€used€to€secure€payment€of€bonds€previously€issued€by€the€Church€to€variousÐ  p Ðchurch€members.€€Rowser€asserted€that€the€deed€of€trust€was€not€recorded€prior€to€the€injunction€onlyÐ ` Ðbecause€he€had€procrastinated.€Ð P Ðà  àAfter€that,€the€case€was€apparently€dormant€for€some€time.€€In€April€1996,€the€plaintiffs€filedÐ à0 Ða€motion€requesting€that€the€deed€of€trust€be€set€aside.€€In€May€1996,€Rowser€filed€an€affidavitÐ Ð  Ðstating€that€the€deed€of€trust€had€been€foreclosed€and€the€property€sold€at€public€auction.€€Ô_ÔRowserÔ_ÔÐ À! Ðthen€amended€his€answer€and€counter„complaint€to€reflect€that€the€deed€of€trust€had€been€foreclosedÐ °"  Ðand€the€property€sold.€€In€the€amended€answer€and€counter„complaint,€Rowser€maintained€that€heÐ ° Ðhad€successfully€bid€for€the€property€at€the€foreclosure€sale,€tendering€bonds€issued€by€the€ChurchÐ  ð Ðas€his€payment€for€the€property.€€Ô_ÔRowserÔ_Ô€argued€that€the€substitute€trustees€of€the€Church€hadÐ à Ðwrongfully€refused€to€execute€a€deed€conveying€the€property€to€him.€€€Rowser€sought€an€orderÐ €Ð Ðvesting€title€of€the€property€in€him.€€Rowser€also€sought€a€determination€that€he€was€entitled€to€useÐ pÀ Ðthe€bonds€in€payment€of€his€bid€for€the€property.€€In€late€1996,€Rowser€amended€his€answer€andÐ ` ° Ðcounter„complaint€again,€alleging€that€the€foreclosure€sale€was€not€held€in€accordance€with€statute,Ð P   Ðshould€be€set€aside,€and€that€a€new€sale€should€be€conducted.€€In€the€alternative,€Rowser€alleged€that,Ð @  Ðif€the€sale€were€valid,€title€to€the€property€should€be€transferred€to€him€based€on€his€successful€bidÐ 0 € Ðand€that€the€church€bonds€should€be€accepted€as€his€payment€for€the€property.€€€€à x àÐ  p  Ðà  àOn€June€24,€1997,€the€trial€court€entered€an€order€of€reference,€referring€eight€specific€issuesÐ P  Ðto€a€special€master.€€In€the€Order€of€Reference,€the€trial€court€ordered€that€the€Special€Master€receiveÐ ð@  Ðevidence€and€report€to€the€trial€court€as€to€which€bonds€were€in€Rowserððs€possession,€the€totalÐ à0  Ðamount€of€money€received€by€the€Church€in€issuing€those€bonds,€the€amount€the€Church€receivedÐ Ð  Ðfor€each€individual€bond€and€the€date€that€the€money€was€received,€the€date€and€amount€of€anyÐ À Ðpayments€the€Church€had€made€on€any€of€the€bonds€in€Rowserððs€possession,€the€total€amount€theÐ ° ÐChurch€owed€on€each€bond€in€Rowserððs€possession,€the€amount€the€Church€owed€on€any€bonds€notÐ  ð Ðin€Rowserððs€possession€and€whether€the€Church€had€made€any€payments€on€them,€the€number€ofÐ à Ðbonds€in€Rowserððs€possession€which€were€never€sold€or€turned€over€to€the€Church,€and€the€amountÐ €Ð Ðof€Rowserððs€salary€paid€by€Church€bonds.€Ð pÀ Ðà  àAfter€a€hearing€on€the€issues,€the€Special€Master€found,€òòinter€aliaóó,€that€Rowser€failed€to€showÐ P  Ðthat€he€€had€purchased€the€bonds€in€his€possession€or€that€he€had€given€the€Church€any€money€forÐ @ Ðthe€bonds€in€his€possession.€€The€Special€Master€also€found€that€none€of€Rowserððs€salary€was€paidÐ 0€ Ðin€the€form€of€bonds.€€Ô_ÔRowserÔ_Ô€subsequently€filed€exceptions€to€the€Special€Masterððs€report.€€TheÐ  p Ðplaintiffs€also€filed€exceptions€to€the€Special€Masterððs€report.€€A€hearing€on€the€Special€MasterððsÐ ` Ðreport€was€held€on€December€1,€1998.€€After€considering€the€pleadings,€the€Special€Masterððs€report,Ð P Ðand€the€partiesðð€testimony€at€the€hearing,€the€trial€court€found€that€Rowser€had€failed€to€establish€byÐ ð@ Ðð ðclear€and€convincing€proofðð€that€he€had€paid€value€for€the€bonds€at€issue.€€Instead,€he€held€the€bondsÐ à0 Ðin€trust€as€pastor€of€the€Church.€€The€trial€court€also€found€that€there€was€no€credible€proof€that€theÐ Ð  ÐChurch€owed€Rowser€for€anything€other€than€the€services€he€rendered€as€pastor.€€Ô_ÔRowserÔ_Ô€nowÐ À! Ðappeals.Ð °"  Ðà  àOn€appeal,€Rowser€argues€that€the€trial€court€erred€in€finding€that€he€failed€to€establish€thatÐ $à" Ðhe€had€paid€for€the€bonds€in€his€possession.€€He€also€argues€that€the€trial€court€erred€in€not€ruling€inÐ €%Ð # Ðfavor€of€his€exceptions€to€the€Special€Masterððs€report.€€Rowser€contends€further€that€the€trial€courtÐ p&À!$ Ðalso€erred€in€not€granting€an€additional€hearing€to€address€other€issues€raised€in€his€counter„Ð `'°"% Ðcomplaint€that€were€not€included€in€the€issues€referred€to€the€Special€Master.€Ð P( #& Ðà  àThe€trial€courtððs€referral€of€matters€to€a€special€master€affects€this€Courtððs€standard€of€reviewÐ 0*€%( Ðon€appeal.€€òòò òArcher€v.€Archeróóó ó,€907€S.W.2d€412,€415€(Tenn.€Ct.€App.€1995).€€A€concurrent€findingÐ  +p&) Ðof€a€master€and€a€trial€court€is€conclusive€on€appeal,€except€where€it€is€upon€an€issue€not€proper€toÐ ,`'* Ðbe€referred,€where€it€is€based€on€an€error€of€law€or€a€mixed€question€of€fact€and€law,€or€where€it€isÐ ° Ðnot€supported€by€any€material€evidence.€€òòò òId.€óóó ó(citingòòò ò€Coates€v.€Thompsonóóó ó,€713€S.W.2d€83,€84€(Tenn.Ð  ð ÐCt.€App.€1986);€Tenn.€Code€Ann.€ðð€27„1„113.€€If€there€is€any€material€evidence€to€support€the€trialÐ à Ðcourtððs€concurrent€factual€finding,€the€trial€courtððs€finding€must€be€affirmed.€€òòò òId.óóó ó€€€Based€on€ourÐ €Ð Ðreview€of€the€record,€we€find€that€there€is€material€evidence€to€support€the€trial€courtððs€finding€thatÐ pÀ ÐRowser€failed€to€establish€that€he€paid€value€for€the€bonds€in€his€possession.€€Accordingly,€we€affirmÐ ` ° Ðthe€trial€courtððs€findings€with€regards€to€the€bonds.Ð P   Ðà  àRowser€also€argues€that€the€trial€court€failed€to€address€additional€issues€raised€in€his€counter„Ð 0 € Ðcomplaint.€€In€his€statement€of€the€proceedings,€Rowser€contends€that€these€issues€were€not€referredÐ  p  Ðto€the€Special€Master€and€that€there€was€no€evidence€taken€on€the€additional€issues€at€the€hearing€onÐ `  ÐDecember€1,€1998.€€The€record€on€appeal€does€not€indicate€that€the€trial€judge€acted€on€RowserððsÐ P  Ðproffered€statement€of€the€evidence.€€Therefore,€under€Rule€24(f)€of€the€Tennessee€Rules€ofÐ ð@  ÐAppellate€Procedure,€Rowerððs€statement€of€the€evidence€is€ð ðdeemed€to€have€been€approvedðð€and€theÐ à0  Ðappellate€court€is€require€to€consider€it€as€approved.€€Under€these€circumstances,€we€find€that€€theÐ Ð  Ðtrial€court€failed€€to€address€the€remaining€issues€raised€in€Rowserððs€counter„complaint,€and€remandÐ À Ðthis€case€for€a€hearing€on€those€issues.€Ð ° Ðà  àThe€decision€of€the€trial€court€is€affirmed€in€part€and€remanded€for€further€proceedingsÐ à Ðconsistent€with€this€Opinion.€€Costs€on€appeal€are€taxed€to€the€Appellant,€Ô_ÔIsiahÔ_Ô€Ô_ÔRowserÔ_Ô,€and€hisÐ €Ð Ðsurety,€for€which€execution€may€issue€if€necessary.Ð pÀ Ðà  àÌÓ ÓÌà  àà ` àà ¸ àà  àà h àà À àà  à___________________________________€Ð  p Ðà  àà ` àà ¸ àà  àà h àà À àà  àHOLLY€K.€LILLARD,€JUDGE