ÿWPC±A úÆæ¤FHP?Jña_‰C?O‚!´ÝúAqø`8²ªTÈ„7ñwc°Ì—þ÷]\ÿÓzië`è^”MWÔ¸‹5ä‘3Í=vð¥™Ðärµ|Çåt:ÀÜF]ùÊd!ûô §­œq}º *o8º#0{[‚IÆiÝ#6£Kk.ÝšD†±bñbf6H4ÊãB€Å«”³()ï.Ás¶bòبŒÑ¡Iˆ6‹¾ŠÙ{ªÒ¯ÿÝ'¯¨ƒ ª‹¿Z€ƒ³2‡{%¹ :ξ<­ù»tOlÖÕÿ3>¡Gè𥄠µ-PÑe®Ärà–‚SmX'ÜmÇì£=X•ÉB ‰OË@D¶X({ÖªÞà~tC®(8ËJ¼@½ÎéàcIjÚÉòfwTý³ˆ¿½Ì¥ÂUàöª GKµ%ø×ßz/þüu! Öú`í³ržÀn°ËU þåÏ®_'æâ‰,.ÌæÁJ;/tB[‹0Š’œdª}¹¯ƒÛÅIòA‘eûo%‘&¡¨r?šà¦®ä åGw@‘‘*"‰«»ÝVõ÷€ ªØMÚ\·gÖ´jü½´ƒñbׂEH¯ŒkÏç".þIˆ„Ú¥­TJêê×ÂG&DG°+ª—cÆ>u,b#É\ %% ^ + 0ˆ7 U(N¿ w 4 z% ÒŸ q € m‚ 0D™ ÆÝ Æ£ ÆiÆ/UNõNCU NEq“EòPø\H$¤¤¤¤¤¤¤¤¤¤¤¤¤¤¤¤¤¤¤¤b¤<¤<¤<¤<¤<¤<¤<¤<¤<¤<¤<¤<¤<¤<¤<¤<¤<¤<¤<¤<¤<¤<¤<¤<¤<¤<¤<¤<¤<¤<¤<¤<¤<¤<¤<¤< 0ë¬<¬<¬<¬< B—=—= 0¤´= D5X> D-> 0Kº>º> AS?ÆX? 0¤@ 0DÂ@ A«A˜\\IB01S02\CLERKJACÈÈ,,,,ÈÈ0»Õ¤1Ï (`£ª$¡¡Ñ€.ÑÑ8€½­»»d»»d8ÑÑ ý ÑÓ  Ó(í€"  Z6Times New Roman Regular6hö001s02 ˜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.wpt3|x ÿU‹ÿÀÀÀ(#Ã$òòÚ  Ú0Ú  ÚóóLevel 1Level 2Level 3Level 4Level 5‚Level 1Level 2Level 3Level 4Level 5„Level 1Level 2Level 3Level 4Level 5…Level 1Level 2Level 3Level 4Level 5(ÖÃ9 Z‹6Times New Roman Regular(ÖÃ9 Z ‹6Times New Roman Regular gÝ ƒR(_$ÝÓ  Óà  àòòÚ  Ú1Ú  ÚóóÔ€ô¶Œò»»ÔÝ  ÝÔ_ÔLaura€Ô_ÔStohlÔ_Ô€Ô_ÔHalkaidesÔ_Ô€was€restored€to€her€maiden€name,€Laura€Ô_ÔStohlÔ_Ô,€by€order€of€the€trial€court€on€DecemberÐ ° Ð4,€2003.€ èÝ ƒR(_$ÝÓ  Óà  àòòÚ  Ú2Ú  ÚóóÔ€ô¶Œò»»ÔÝ  ÝÔ_ÔDr.€Ô_ÔHalkaidesÔ_Ô€does€not€contend€that€his€business€was€not€marital€property. FÝ ƒR(_$ÝÓ  Óà  àòòÚ  Ú3Ú  ÚóóÔ€ô¶Œò»»ÔÝ  ÝÔ_ÔThere€was€evidence€that€a€portion€of€these€sums€were€used€for€expenditures€such€as€the€purchase€of€a€car€forÐ ° ÐDr.€Ô_ÔHalkaidesÔ_Ô€paramour€and€hotel€bills. RÝ ƒR(_$ÝÓ  Óà  àòòÚ  Ú4Ú  ÚóóÔ€ô¶Œò»»ÔÝ  ÝÔ_ÔThe€trial€court€found€Dr.€Ô_ÔHalkaidesÔ_Ô€guilty€of€criminal€contempt€for€the€act€of€perjury€and€for€disrupting€theÐ ° Ðproceedings€of€the€court€and€ð ðÔ_Ôsentence[dÔ_Ô]€Dr.€Ô_ÔHalkaidesÔ_Ô€to€be€immediately€remanded€to€the€sheriff€.€.€.€and€to€be€releasedÐ qÁ Ðat€6:00"€the€next€morning.Ð 2‚ Ðà  àAdditionally,€the€trial€court€ordered:€Ð óC ÐÌà8  àAs€a€result€of€finding€Dr.€Ô_ÔHalkaidesÔ_Ô€embezzling€monies€and€Dr.€Ô_ÔHalkaidesÔ_Ôðð€failure€to€file€theÐ uÅ Ðappropriate€income€tax€returns,€the€Court€has€prima€facie€evidence€of€the€commission€of€a€felony€andÐ 6 † Ðtherefore€requires€Counsel€for€the€Plaintiff€to€report€Dr.€Ô_ÔHalkaidesÔ_Ôðð€activities€to€the€Internal€RevenueÐ ÷ G ÐService.ðð€€ ö#Ý ƒR(_$ÝÓ  Óà  àòòÚ  Ú5Ú  ÚóóÔ€ô¶Œò»»ÔÝ  ÝÔ_ÔThe€Code€in€effect€at€the€time€of€the€trial€courtððs€order€in€December€2003€provided:Ð ° ÐÌà8  à(d)(1)(A)€Spouses€have€traditionally€strengthened€the€family€unit€through€private€arrangementsÐ 2‚ Ä Ðwhereby€one€(1)€spouse€focuses€on€nurturing€the€personal€side€of€the€marriage,€including€the€care€andÐ ° Ðnurturing€of€the€children,€while€the€other€spouse€focuses€primarily€on€building€the€economic€strengthÐ qÁ Ðof€the€family€unit.€This€arrangement€often€results€in€economic€detriment€to€the€spouse€whoÐ 2‚ Ðsubordinated€such€spouse's€own€personal€career€for€the€benefit€of€the€marriage.€It€is€the€public€policyÐ óC Ðof€this€state€to€encourage€and€support€marriage,€and€to€encourage€family€arrangements€that€provideÐ ´ Ðfor€the€rearing€of€healthy€and€productive€children€who€will€become€healthy€and€productive€citizensÐ uÅ Ðof€our€state.Ð6 †Ð Ð  Ðà8  àà ` à(B)€The€general€assembly€finds€that€the€contributions€to€the€marriage€as€homemaker€or€parentÐ ÷ G Ðare€of€equal€dignity€and€importance€as€economic€contributions€to€the€marriage.€Further,€where€one€(1)Ð ¸  Ðspouse€suffers€economic€detriment€for€the€benefit€of€the€marriage,€the€general€assembly€finds€that€theÐ y É  Ðeconomically€disadvantaged€spouse's€standard€of€living€after€the€divorce€should€be€reasonablyÐ : Š  Ðcomparable€to€the€standard€of€living€enjoyed€during€the€marriage€or€to€the€post-divorce€standard€ofÐ û K  Ðliving€expected€to€be€available€to€the€other€spouse,€considering€the€relevant€statutory€factors€and€theÐ ¼  Ðequities€between€the€parties.Ð}Í Ð Ð  Ðà8  àà ` à(C)€It€is€the€intent€of€the€general€assembly€that€a€spouse€who€is€economically€disadvantagedÐ >Ž  Ðrelative€to€the€other€spouse,€be€rehabilitated€whenever€possible€by€the€granting€of€an€order€for€paymentÐ ÿO  Ðof€rehabilitative,€temporary€support€and€maintenance.€To€be€rehabilitated€means€to€achieve,€withÐ À  Ðreasonable€effort,€an€earning€capacity€that€will€permit€the€economically€disadvantaged€spouse'sÐ Ñ  Ðstandard€of€living€after€the€divorce€to€be€reasonably€comparable€to€the€standard€of€living€enjoyedÐ B’  Ðduring€the€marriage,€or€to€the€post-divorce€standard€of€living€expected€to€be€available€to€the€otherÐ S Ðspouse,€considering€the€relevant€statutory€factors€and€the€equities€between€the€parties.€Where€thereÐ Ä Ðis€relative€economic€disadvantage€and€rehabilitation€is€not€feasible€in€consideration€of€all€relevantÐ …Õ Ðfactors,€including€those€set€out€in€this€subsection€(d),€the€court€may€grant€an€order€for€payment€ofÐ F– Ðsupport€and€maintenance€on€a€long-term€basis€or€until€the€death€or€remarriage€of€the€recipient€exceptÐ W Ðas€otherwise€provided€in€subdivision€(a)(3).€An€award€of€periodic€alimony€may€be€made€either€inÐ È Ðaddition€to€a€rehabilitation€award,€where€a€spouse€may€be€partially€rehabilitated€as€defined€in€thisÐ ‰Ù Ðsubdivision€(d)(1)(C),€or€instead€of€a€rehabilitation€award,€where€rehabilitation€is€not€feasible.€WhenÐ Jš Ðappropriate,€the€court€may€also€award€transitional€alimony€as€provided€in€subdivision€(d)(1)(D).Ð [Ð Ð  Ðà8  àà ` àRehabilitative€support€and€maintenance€is€a€separate€class€of€spousal€support€as€distinguishedÐ Ì Ðfrom€alimony€in€Ô_ÔsolidoÔ_Ô,€periodic€alimony,€and€transitional€alimony.€An€award€of€rehabilitative,Ð Ý Ðtemporary€support€and€maintenance€shall€remain€in€the€court's€control€for€the€duration€of€such€award,Ð Nž Ðand€may€be€increased,€decreased,€terminated,€extended,€or€otherwise€modified,€upon€a€showing€of€aÐ _ Ðsubstantial€and€material€change€in€circumstances.€Rehabilitative€support€and€maintenance€shallÐ Ð   Ðterminate€upon€the€death€of€the€recipient.€Such€support€and€maintenance€shall€also€terminate€upon€theÐ ‘á! Ðdeath€of€the€Ô_ÔpayorÔ_Ô€unless€otherwise€specifically€stated.€The€recipient€of€the€support€and€maintenanceÐ R¢" Ðshall€have€the€burden€of€proving€that€all€reasonable€efforts€at€rehabilitation€have€been€made€and€haveÐ c# Ðbeen€unsuccessful.ÐÔ$$Ð Ð  Ðà8  àà ` à(D)€Transitional€alimony€means€a€sum€of€money€payable€by€one€(1)€party€to,€or€on€behalf€of,Ð • å% Ðthe€other€party€for€a€determinate€period€of€time.€Transitional€alimony€shall€terminate€upon€the€deathÐ V!¦& Ðof€the€recipient€and€as€provided€in€subdivision€(a)(3)€which€provision€shall€apply€to€transitionalÐ "g' Ðalimony.€Such€support€and€maintenance€shall€also€terminate€upon€the€death€of€the€Ô_ÔpayorÔ_Ô€unlessÐ Ø"(( Ðotherwise€specifically€stated.€The€court€may€at€the€time€of€entry€of€the€order€to€pay€transitionalÐ ™#é) Ðalimony,€order€that€it€may€terminate€upon€the€occurrence€of€other€conditions€such€as,€but€not€limitedÐ Z$ª* Ðto,€the€remarriage€of€the€party€receiving€transitional€alimony.€Transitional€alimony€shall€beÐ %k + Ðnonmodifiable€unless€the€parties€otherwise€agree€in€an€agreement€incorporated€into€the€initial€orderÐ Ü%,!, Ðof€divorce,€legal€separation€or€order€of€protection€or€the€court€otherwise€orders€in€the€initial€order€orÐ &í!- Ðdivorce,€legal€separation€or€order€of€protection.€Transitional€alimony€is€awarded€when€the€court€findsÐ ^'®". Ðthat€rehabilitation€is€not€necessary,€but€the€economically€disadvantaged€spouse€needs€assistance€toÐ (o#/ Ðadjust€to€the€economic€consequences€of€a€divorce,€legal€separation€or€other€proceeding€where€spousalÐ à(0$0 Ðsupport€may€be€awarded,€such€as€a€petition€for€an€order€of€protection.аРР Ðà8  àà ` à(E)€In€determining€whether€the€granting€of€an€order€for€payment€of€support€and€maintenanceÐ qÁ Ðto€a€party€is€appropriate,€and€in€determining€the€nature,€amount,€length€of€term,€and€manner€ofÐ 2‚ Ðpayment,€the€court€shall€consider€all€relevant€factors,€including:ÐóCÐ Ð  Ðà8  àà ` à(Ô_ÔiÔ_Ô)€The€relative€earning€capacity,€obligations,€needs,€and€financial€resources€of€each€partyÐ ´ Ðincluding€income€from€pension,€profit€sharing€or€retirement€plans€and€all€other€sources;ÐuÅÐ Ð  Ðà8  àà ` à(ii)€The€relative€education€and€training€of€each€party,€the€ability€and€opportunity€of€each€partyÐ 6 † Ðto€secure€such€education€and€training,€and€the€necessity€of€a€party€to€secure€further€education€andÐ ÷ G Ðtraining€to€improve€such€party's€earning€capacity€to€a€reasonable€level;и Ð Ð  Ðà8  àà ` à(iii)€The€duration€of€the€marriage;Ðy É Ð Ð  Ðà8  àà ` à(iv)€The€age€and€mental€condition€of€each€party;Ð: Š Ð Ð  Ðà8  àà ` à(v)€The€physical€condition€of€each€party,€including,€but€not€limited€to,€physical€disability€orÐ û K  Ðincapacity€due€to€a€chronic€debilitating€disease;м Ð Ð  Ðà8  àà ` à(vi)€The€extent€to€which€it€would€be€undesirable€for€a€party€to€seek€employment€outside€theÐ }Í  Ðhome€because€such€party€will€be€custodian€of€a€minor€child€of€the€marriage;Ð>Ž Ð Ð  Ðà8  àà ` à(vii)€The€separate€assets€of€each€party,€both€real€and€personal,€tangible€and€intangible;ÐÿO Ð Ð  Ðà8  àà ` à(viii)€The€provisions€made€with€regard€to€the€marital€property€as€defined€in€ðð€36-4-121;ÐÀ Ð Ð  Ðà8  àà ` à(ix)€The€standard€of€living€of€the€parties€established€during€the€marriage;ÐÑ Ð Ð  Ðà8  àà ` à(x)€The€extent€to€which€each€party€has€made€such€tangible€and€intangible€contributions€to€theÐ B’  Ðmarriage€as€monetary€and€homemaker€contributions,€and€tangible€and€intangible€contributions€by€aÐ S Ðparty€to€the€education,€training€or€increased€earning€power€of€the€other€party;ÐÄÐ Ð  Ðà8  àà ` à(xi)€The€relative€fault€of€the€parties€in€cases€where€the€court,€in€its€discretion,€deems€itÐ …Õ Ðappropriate€to€do€so;€andÐF–Ð Ð  Ðà8  àà ` à(xii)€Such€other€factors,€including€the€tax€consequences€to€each€party,€as€are€necessary€toÐ W Ðconsider€the€equities€between€the€parties.ÐÈÐ Ð  ÐÌTenn.€Code€Ann.€ðð€36„5„101(d)€(Supp.€2003).- ù-(|G2(_$¤¤Ý ƒ£ª!ÝÑ€.ÑÑ8€˜é»»dd8ÑÑ ý ÑÓ  ÓÝ  Ýà  àòòÚ  Ú0Ú  ÚóóÔ€ô¶Œò»»Ô d(|3?#$££Ý ƒ£ª!ÝÑ€.ÑÑ8€˜é»»dd8ÑÑ ý ÑÓ  ÓÝ  ÝVVVV)ÿÿ!dxdx)!ÈÈÈÈdxdx( ±þ$’’ò òFigure€Ú  Ú1Ú  Úó ó^_X`YEþÿ<<CÿÿƒLevel 1Level 2Level 3Level 4Level 5(|3?#$¢¢Ý ƒ£ª!ÝÑ€.ÑÑ8€˜é»»dd8ÑÑ ý ÑÓ  ÓÝ  Ý($$””ò òÚ  Ú1Ú  Úó óX[Z&OLE 2.0 Box <=8ÿÿÿÿÿÿÿÿÿÿCÿÿ HKKKKÝ ƒ£ª!ÝÑ€.ÑÑ8€˜é»»ddÈ8ÑÑ ý ÑÓ  ÓÝ  ÝÔ_ÔÑ  ÑÔ€¼˜é»»»ÔÑ8€Ã×XXdé»»d8ÑÑ  Ñà@ò ò ìàÔ‡îk¦î»¼˜éÔIN€THE€COURT€OF€APPEALS€OF€TENNESSEEˆÐ ° Ðà@òò%ìàAT€JACKSONÔ#†¼˜é»îîk¦ #ԈРÓ# ÐÓ  ÓNovember€17,€2004€SessionÐ öF ÐÔ‡XÃ×X»¼˜éÔÌò òÔ#†¼˜é»XXÃ×ô#ÔLAURA€STOHL€HALKIADESòòóó€v.€DAVID€ALLAN€HALKIADES,€òòET€AL.óóÔ‡XÃ×X»¼˜éÔó óÐ ï? ÐÌà@@½½ìàò òDirect€Appeal€from€the€Chancery€Court€for€Shelby€CountyÐ é 9 Ðà@@øøìàNo.€CH„03„0743„3€€€€€€D.€J.€Alissandratos,€ChancellorÐ Ó # ÐÌÌà@@ìì*ìàßA€V) °°` d€÷E<` AßÐ ‘á  ÐÌà@@TTìàNo.€W2004„00226„COA„R3„CV€„€Filed€December€29,€2004Ð ŠÚ  ÐÌßA€V) °°` dE<]` AßÐ ^®  Ðó óÌÓ  ÓÔ‡XrúXXXÃ×ÔThis€appeal€arises€from€a€divorce€action.€€Defendant/Dr.€Halkaides€appeals€the€trial€courtððs€orderÐ V¦  Ðdividing€the€partiesðð€property€and€debt€and€awarding€Wife/Ms.€Stohl€alimony.€€He€also€asserts€theÐ ? Ðtrial€court€erred€in€finding€Dr.€Halkaides€had€dissipated€the€partiesðð€marital€assets.€€We€affirm€asÐ (x Ðmodified.Ð a ÐÔ#†XÃ×XXXrú#ÔÔ#†¼˜é»XXÃ×|#ÔÔ‡XÃ×X»¼˜éÔÓ‘ÓÌò òTenn.€R.€App.€P.€3€Appeal€as€of€Right;€Judgment€of€the€Chancery€Court€Affirmed€asÐ ã3 ÐModified;€and€Remandedó óÐ Í ÐÌòòÓ  ÓÔ#†¼˜é»àXÃ×#ÔÔ‡XÃ×X.¼˜éÔDavid€R.€Farmer,€J.óó,€delivered€the€opinion€of€the€court,€in€which€òòW.€Frank€Crawford,€P.J.,€W.S.,óóÐ  ð Ðand€òòAlan€E.€Highers,€J.óó,€joined.Ð ‰Ù ÐÌDan€T.€Bing,€Memphis,€Tennessee,€for€the€appellant,€David€Allan€Halkiades.Ð [« ÐÌAmy€J.€Amundsen,€Memphis,€Tennessee,€for€the€Appellee,€Laura€Stohl€Halkiades.Ð -} ÐÓZÓÌò òOPINIONó óÔ#†¼˜é»XXÃ׉#ÔÔ‡XÃ×X»¼˜éÔÐ ÿO ÐòòóóÔ#†¼˜é»XXÃ×e #ÔÓ  ÓÔ€XÃ×X»¼˜éÔÔ‡XrúXXXÃ×ÔÓ  Óòòò òó óóóÌÓ Óòòò òó óóóÔ#†XÃ×XXXrúí #ÔÔ‡XrúXXXÃ×Ôà  àThe€parties€to€this€divorce€action,€Dr.€David€Allan€Halkaides€(Dr.€Halkaides)€and€Laura€StohlÐ Ò!"! ÐHalkiades€(Ms.€Stohl)׃×Ý ƒ #ÃÝòòÚ  Ú1Ú  ÚóóÝ  Ý×  ×€were€married€in€1992.€€At€the€time€of€the€marriage,€Ms.€Stohl€was€41€yearsÐ »" " Ðof€age€and€Dr.€Halkaides€was€26€years€of€age.€€No€children€were€born€of€the€marriage.€€€Ô#†XÃ×XXXrúd #ÔÔ‡XrúXXXÃ×ÔMs.€StohlÐ ¤#ô# Ðis€a€nurse;€Dr.€Halkiades€is€an€optomistrist.Ð $Ý$ ÐÌà  àIn€April€2003Ô#†XÃ×XXXrúD #ÔÔ‡XrúXXXÃ×Ô,€Ms.€Stohl€filed€a€complaint€for€divorce.€€In€her€complaint,€Ms.€Stohl€allegedÐ _&¯!& ÐDr.€Halkaides€had€failed€to€discontinue€an€extra„marital€relationship€with€an€employee€of€hisÐ H'˜"' Ðbusiness,€Dr.€Halkiades€Eyes€for€You.€€She€further€alleged€that€Dr.€Halkaidesðð€paramour€hadÐ 1(#( Ðthreatened€her.€€Ms.€Stohl€additionally€alleged€that€Dr.€Halkaides€was€misappropriating€andÐ )j$) Ðdissipating€funds€from€the€Eyes€for€You€business,€a€business€in€which€Dr.€Halkaides€held€fifty„oneÐ *S%*ý Ðpercent€of€the€stock€and€Ms.€Stohl€held€forty„nine€percent€of€the€stock.€€She€asserted€Dr.€HalkaidesÐ ° Ðhad€used€corporate€funds€to€pay€for€non„business€items€such€as€motor€vehicles€and€hotel€bills.€€Ms.Ð ™é ÐStohl€prayed€for€the€court€to€enjoin€Dr.€Halkaides€from€spending€monies€not€necessary€for€theÐ ‚Ò Ðoperation€of€the€business€and€to€appoint€a€special€master€to€review€the€corporate€records.€€In€hisÐ k» Ðanswer,€Dr.€Halkaides€denied€Ms.€Stohlððs€allegations€and€counter„claimed€for€divorce€based€onÐ T¤ Ðirreconcilable€difference€and€inappropriate€marital€conduct.€€Ð =  ÐÌà  àThe€trial€court€entered€a€consent€order€appointing€a€special€master€in€May€2003.€Ô#†XÃ×XXXrú #ÔÔ‡XrúXXXÃ×Ô€On€MayÐ  _ Ð28,€the€general€sessions€court€entered€a€judgment€against€Dr.€Halkaides€for€past€due€rent€at€theÐ ø H Ðbusiness€premises.€€In€June€2003,€Dr.€Halkaides€closed€his€business€and€posted€a€sign€that€Eyes€forÐ á 1  ÐYou€was€closed€due€to€unforeseen€circumstances.€€He€vacated€the€Eyes€for€You€premises,€but€leftÐ Ê   Ðcertain€property€behind.€€Dr.€Halkaides€asserts€he€lost€control€of€his€Eyes€for€You€business€in€JuneÐ ³  Ð2003€due€to€(his€own)€bad€management.€€He€further€asserts€that,€after€June€2003,€the€business€hadÐ œì  Ða€value€of€zero.€€Ms.€Stohl€submits€Dr.€Halkaides€purchased€the€practice€from€a€long„time€friend€andÐ …Õ  Ðassociate,€Dr.€David€Goldstein€(Dr.€Goldstein)€in€2001,€and€then€turned€his€practice€back€over€to€Dr.Ð n¾  ÐGoldstein€in€June€2003.€€She€asserts€that€after€he€hung€a€ð ðCLOSEDðð€sign€on€his€business,€Dr,Ð W§  ÐHalkaides€left€town€with€a€fully€loaded€vehicle€and€that€for€ten€days€no€one€knew€his€whereabouts.€Ð @ ÐÌÌà  àIn€July€2003,€the€trial€court€entered€an€order€granting€the€special€master€access€to€Dr.Ð ûK ÐHalkaidesðð€Eyes€for€You.€€The€court€ordered€the€master€to€conduct€a€full€inventory€of€the€contentsÐ ä4 Ðof€the€business.€€In€its€order,€the€court€noted€that€Dr.€Halkaides€could€not€be€located€by€counsel€andÐ Í Ðhad€left€the€city€(Memphis).€€Ð ¶ ÐÌà  àThe€special€master€reported€that€Dr.€Halkaides€had€informed€him€that€he€planned€toÐ ˆØ Ðð ðvoluntarily€returnðð€the€business€to€Dr.€Goldstein€on€June€21,€2003.€€Dr.€Halkaides€failed€to€informÐ qÁ Ðthe€master,€however,€that€he€had€been€evicted€from€the€premises€pursuant€to€a€detainer€warrant€forÐ Zª Ðbeing€over€three€months€delinquent€on€his€rent.€€The€master€further€reported€that€he€went€to€the€EyesÐ C“ Ðfor€You€office€on€June€24,€2003,€to€discuss€the€monitoring€of€the€business,€but€when€he€arrived€heÐ ,| Ðfound€the€business€had€been€closed€and€that€a€ð ðclosed€due€to€unforeseen€circumstancesðð€sign€hadÐ e Ðbeen€posted€on€the€door.€€€Ð þN ÐÌà  àAs€ordered€by€the€court€and€with€the€consent€of€the€landlord,€the€master€inspected€the€EyesÐ Ð!   Ðfor€You€premises€on€July€8,€2003.€€The€master€determined€that€key€business€records,€computers,€andÐ ¹" ! Ðvideotapes€from€the€security€system€were€missing.€€The€master€also€found€that€many€pairs€of€eyeÐ ¢#ò" Ðglasses€that€had€been€paid€for€by€patients€remained€in€the€office,€and€that€patients€were€coming€toÐ ‹$Û# Ðthe€office€to€pick€them€up.€€Upon€recommendation€of€the€master,€the€business€was€re„opened€withÐ t%Ä $ ÐDr.€Goldstein€executing€a€new€lease,€and€the€pre„paid€orders€were€filled.€€Ð ]&­!% ÐÌà  àThe€special€master€reported€that€he€received€ð ðminimal€documentationðð€from€Dr.€HalkaidesÐ /(#' Ðand€his€associates€regarding€the€Eyes€for€You€business.€€He€reported€that€Dr.€Halkaides€did€not€haveÐ )h$( Ðthe€usual€accounting€and€filing€systems€expected€of€a€medical€practice,€and€that€the€businessÐ *Q%) Ðreceived€a€large€portion€of€its€payments€in€cash.€€The€master€reported,€however,€that€he€was€unableÐ ê*:&* Ðto€locate€any€cash.€€Additionally,€the€master€reported€that€the€ð ðDay€Sheetsðð€used€to€keep€track€of€theÐ Ó+#'+ Ðcustomers€and€which€formed€the€basis€of€Dr.€Halkaides€accounting€system€were€in€complete€disarrayÐ ° Ðand€did€not€include€totals€of€the€daily€sales.€€The€master€also€reported€that€there€were€no€monthlyÐ ™é Ðor€yearly€ledgers.€Ð ‚Ò ÐÌà  àThe€special€master€reported€that,€as€a€result€of€the€scanty€and€disorganized€documentation,Ð T¤ Ðhe€had€to€spend€a€considerable€amount€of€time€computing€the€probable€worth€of€the€Eyes€for€YouÐ =  Ðbusiness.€€He€reported,€Ð & v ÐÌà8  à[t]he€[s]pecial€[m]asterððs€determination€of€50%€of€total€gross€revenue€as€the€properÐ ø H Ðformula€for€valuing€the€business€is€corroborated€by€Dr.€Halkaides€.€€.€.€.€Dr.Ð á 1  ÐHalkaides€agreed€to€pay€Dr.€Goldstein€$600,000€for€the€business,€which€isÐ Ê   Ðapproximately€50%€of€the€businessððs€annual€gross€revenue€at€the€time€of€purchase.€Ð ³  ÐDr.€Halkaides,€therefore,€apparently€believed€that€50%€gross€annual€sales€was€a€fairÐ œì  Ðvalue€for€this€type€of€business€because€he€agreed€to€pay€that€amount€in€2001.Ð…Õ Ð Ð  ÐÌWorking€with€the€data€provided€to€him€by€Dr.€Halkaides,€the€master€determined€the€annual€grossÐ W§  Ðrevenue€of€Dr.€Halkaides€Eyes€for€You€to€be€$1,300,442.56.€€Multiplying€this€by€50€percent,€theÐ @ Ðmaster€determined€the€fair€market€value€of€the€business€to€be€$650,221,28.€€Ð )y ÐÌà  àThe€trial€court€granted€the€parties€a€divorce€on€December€4,€2003.€€It€awarded€the€partiesððÐ ûK Ðresidence€to€Ms.€Stohl,€finding€Dr.€Halkaides€had€waived€all€interests€in€the€home€at€the€time€ofÐ ä4 Ðpurchase.€€The€court€awarded€the€furnishings€of€the€home€and€personal€property€remaining€in€theÐ Í Ðresidence€to€Ms.€Stohl,€and€awarded€Dr.€Halkaides€personal€property€in€his€possession.€€The€trialÐ ¶ Ðcourt€found€the€special€masterððs€report€to€be€credible€and€determined€Dr.€Halkaides€had€embezzledÐ Ÿï Ðcash€from€his€practice€and€dissipated€assets€of€at€least€$100,000.€€The€court€awarded€Ms.€StohlÐ ˆØ Ð$50,000€of€this€amount,€payable€as€alimony.€€Ô#†XÃ×XXXrúv#ÔÔ‡XrúXXXÃ×ÔIt€also€awarded€Ms.€Stohl€an€additional€$50,000€asÐ qÁ Ðtransitional€alimony€and€$12,500€as€back€alimony.€€By€consent€of€the€parties,€the€trial€court€orderedÐ Zª Ðthat€Ms.€Halkaides€would€receive€title€to€one€vehicle;€the€bank€account€in€her€name;€her€retirementÐ C“ Ðfund;€and€debts€and€liabilities€held€in€her€name.€€Also€by€consent,€the€court€awarded€Dr.€HalkaidesÐ ,| Ðbank€accounts€held€in€his€name,€and€assigned€him€his€school€loans€and€liabilities€held€in€his€name.€Ð e ÐThe€court€ordered€Dr.€Halkaides€to€transfer€his€life€insurance€policies€to€Ms.€Stohl.€€The€courtÐ þN Ðordered€that€all€debts€and€obligations€of€Dr.€Halkaides€Eyes€for€You€would€be€the€responsibility€ofÐ ç 7 ÐDr.€Halkaides.€€It€further€ordered€Dr.€Halkaides€to€indemnify€and€hold€Ms.€Stohl€harmless€for€anyÐ Ð!   Ðand€all€debts,€liens,€and€liabilities€of€the€business.€€The€court€divided€$103,000€debt€held€in€Ms.Ð ¹" ! ÐStohlððs€name,€ordering€Dr.€Halkaides€to€pay€one„half€of€this€amount€to€Ms.€Stohl€as€alimony.€€Thus,Ð ¢#ò" Ðthe€trial€court€awarded€Ms.€Stohl€$187,500,€payable€as€alimony€at€a€rate€of€$2,500€per€month,€non„Ð ‹$Û# Ðmodifiable,€and€terminable€only€upon€full€payment.€€The€court€also€awarded€Ms.€Stohl€her€attorneyððsÐ t%Ä $ Ðfees€as€additional€alimony.€Ô#†XÃ×XXXrú´)#ÔÔ‡XrúXXXÃ×Ô€It€also€ordered€that€Dr.€Halkaides€would€be€solely€responsible€for€theÐ ]&­!% Ðcosts€associated€with€the€special€master€and€discretionary€costs.€€Ô#†XÃ×XXXrú„/#ÔÔ‡XrúXXXÃ×ÔDr.€Halkaides€filed€a€timely€noticeÐ F'–"& Ðof€appeal€to€this€Court.Ð /(#' ÐÔ#†XÃ×XXXrúe0#ÔÔ‡XrúXXXÃ×ÔÌÌÌòòò òÓ  ÓIssues€PresentedóóÐ Ó+#'+ Їó óÓ41Óà0  àDr.€Halkaides€presents€the€following€issues,€as€restated,€for€review:а(#(# ÐÌà8  à(1)à0` Ð Ð àWhether€the€trial€court€erred€in€finding€Dr.€Halkaides€embezzled,€secreted,Ð ‚Ò Ðor€absconded€with€funds€from€Dr.€Halkaides€Eyes€for€You.Ðk»` Ð ` Ð  ÐÌà8  à(2)à0` Ð Ð àò òó óWhether€the€trial€court€erred€in€stating€that€the€total€amount€of€debt€of€WifeÐ =  Ðat€the€time€of€trial€was€$103,000.ò òÐ& v` Ð ` Ð  ÐÌó óà8  à(3)ò òà0` Ð Ð àó óWhether€the€trial€court€erred€in€its€award€and€amount€of€alimony€of€all€types.Ðù I` Ð ` Ð  ÐÌà8  à(4)à0` Ð Ð àWhether€the€trial€court€erred€in€failing€to€make€an€equitable€distribution€ofÐ Ë   Ðthe€marital€estate.д ` Ð ` Ð  ÐÌà8  à(5)à0` Ð Ð àWhether€the€trial€court€erred€in€ordering€Dr.€Halkaides€to€pay€WifeððsÐ †Ö  Ðattorneyððs€fees.Ðo¿ ` Ð ` Ð  ÐÌà  àMs.€Stohl€requests€attorneyððs€fees€incurred€for€this€appeal.ò òÐ A‘ ÐÔ#†XÃ×XXXrú 1#ÔÔ‡XrúXXXÃ×ÔòòÌÓ  ÓStandard€of€Reviewóóó óÐ b ÐÓG6ÓÌà  àWe€review€the€trial€court's€findings€of€fact€òòde€novoóó€with€a€presumption€of€correctness.€Tenn.Ð ã3 ÐR.App.€P.€13(d);€òòBerryhill€v.€Rhodesóó,€21€S.W.3d€188,€190€(Tenn.€2000).€€We€may€not€reverse€theÐ Ì Ðtrial€court's€factual€findings€unless€they€are€contrary€to€the€preponderance€of€the€evidence.€òò€Id.óó€OurÐ µ Ðreview€of€the€trial€court's€conclusions€on€matters€of€law€is€òòde€novoóó€with€no€presumption€ofÐ žî Ðcorrectness.€òò€Bowden€v.€Wardóó,€27€S.W.3d€913,€916€(Tenn.2000).€€Because€it€is€in€the€best€positionÐ ‡× Ðto€assess€witnesses,€we€afford€the€trial€great€considerable€deference€on€matters€of€witness€credibility.Ð pÀ Ðòò€See€Wells€v.€Tennessee€Bd.€of€Regentsóó,€9€S.W.3d€779,€783€(Tenn.1999).€€Ð Y© ÐThus,€we€will€not€reverse€the€trial€courtððs€findings€insofar€as€they€are€based€on€issues€of€witnessÐ B’ Ðcredibility€in€the€absence€of€clear€and€convincing€evidence€to€the€contrary.€€òòSullivan€v.€Sullivanóó,€107Ð +{ ÐS.W.3d€507,€510€(Tenn.€Ct.€App.€2002).€€We€review€an€award€of€alimony€under€an€abuse€ofÐ d Ðdiscretion€standard.€òò€Id.óó€€If€a€discretionary€decision€is€within€a€range€of€acceptable€alternatives,Ð ýM Ðappellate€courts€will€not€substitute€their€decision€for€that€of€the€trial€court€simply€because€theÐ æ 6 Ðappellate€court€would€have€chosen€a€different€alternative.€òò€White€v.€Vanderbilt€Universityóó,€21€S.W.3dÐ Ï!  Ð215,€223€(Tenn.€Ct.€App.1999).€€We€review€the€trial€court's€discretionary€decisions€to€determine:€(1)Ð ¸"! Ðwhether€the€decisions€are€supported€by€the€facts€in€evidence;€(2)€whether€the€trial€court€identifiedÐ ¡#ñ" Ðand€applied€the€applicable€legal€principles;€(3)€whether€the€trial€court's€decisions€are€within€the€rangeÐ Š$Ú# Ðof€acceptable€alternatives.€òò€Id.Ð s%à $ ÐóóÌÓ  Óòòò òDissipation€of€Marital€Assetsó óóóÐ E'•"& Ðâ âÓm>ÓÐ -(}#' Ðà  àThe€trial€court€found€Dr.€Halkiades€had€dissipated€the€partiesðð€marital€assets€that€wereÐ ° Ðconnected€to€his€business.׃×Ý ƒ #ÃÝòòÚ  Ú2Ú  ÚóóÝ  Ý×  ×€€The€trial€court€found:€Ð ™é Ðâ âÌà8  àDr.€Halkaides€conspired€to€secrete€assets€of€the€business;€and€the€[c]ourt€finds€thatÐ k» Ðover€Seventy€Thousand€Dollars€($70,000.00)€in€cash€this€year€alone€has€beenÐ T¤ Ðsecreted€by€Dr.€Halkaides.€€The€[c]ourt€finds€other€assets€have€been€dissipated€by€Dr.Ð =  ÐHalkaides€to€total€at€least€One€Hundred€Thousand€Dollars€($100,000.00)€.€.€.€andÐ & v Ðembezzled€out€of€the€business,€Dr.€Halkaidesðð€Eyes€for€You.ðð€€Ð _Ð Ð  ÐÌThe€trial€court€awarded€Ms.€Stohl€one„half€of€$100,000€of€the€dissipated€funds,€to€be€paid€asÐ á 1  Ðalimony.€€Ð Ê   ÐÌà  àOn€appeal,€Dr.€Halkaides€asserts€the€trial€court€erred€in€finding€he€had€dissipated€the€partiesððÐ œì  Ðassets.€€He€asserts€that€he€lost€the€assets€of€his€business€due€to€poor€management,€albeit€his€own,Ð …Õ  Ðrather€than€as€a€result€of€purposeful€dissipation€or€secreting.€€When€considering€whether€a€party€inÐ n¾  Ða€divorce€action€has€dissipated€the€partiesðð€marital€assets,€the€trial€court€must€ð ðdistinguish€betweenÐ W§  Ðwhat€marital€expenditures€are€wasteful€and€self-serving€and€those€which€may€be€ill-advised€but€notÐ @ Ðso€far€removed€from€ððnormalðð€expenditures€occurring€previously€within€the€marital€relationship€toÐ )y Ðrender€them€destructive.ðð€òò€Ward€v.€Wardóó,€No.€W2003„01630„COA„R3„CV,€2004€WL€787158,€at€*2Ð b Ð(Tenn.€Ct.€App.€April€12,€2004)(quoting€òòWard€v.€Wardóó,€No.€W2001„01078„COA„R3„CV,€2002€WLÐ ûK Ð31845229,€at€*3€(Tenn.€Ct.€App.€Dec.€19,€2002)).€€Ð ä4 ÐÌà  àIn€òòWardóó,€we€recently€held€that€a€finding€of€fraud€is€not€required€for€a€finding€of€dissipationÐ ¶ Ðof€marital€assets.€€òòId.óó€€Rather,€when€determining€whether€a€party€has€dissipated€marital€assets,€theÐ Ÿï Ðtrial€court€should€consider€the€following€factors:€(1)€whether€the€evidence€supports€the€allegedÐ ˆØ Ðpurpose€of€the€expenditures,€and,€if€so,€(2)€whether€the€alleged€purpose€constitutes€dissipation€underÐ qÁ Ðthe€circumstances.€€To€satisfy€the€first,€objective€prong€of€this€test,€the€spouse€accused€of€dissipationÐ Zª Ðmay€bring€forward€evidence€such€as€receipts,€vouchers,€claims,€and€other€similar€evidence€thatÐ C“ Ðindependently€support€the€alleged€purpose€of€the€expenditures.€€The€second€prong€of€the€test€requiresÐ ,| Ðthe€trial€court€to€make€an€equitable€determination€based€upon€a€number€of€factors€including:€(1)Ð e Ðwhether€the€expenditure€was€typically€made€during€the€marriage;€(2)€who€benefitted€from€theÐ þN Ðexpenditure€„€whether€the€expenditure€primarily€benefitted€the€marriage€or€the€allegedly€dissipatingÐ ç 7 Ðspouse;€(3)€the€proximity€of€the€expenditure€to€the€breakdown€of€the€marital€relationship;€(4)€theÐ Ð!   Ðamount€of€the€expenditure.€€òòId.€óó(citing€Lee€R.€Russ,€Annotation,€òòSpouse's€Dissipation€of€MaritalÐ ¹" ! ÐAssets€Prior€to€Divorce€as€a€Factor€in€Divorce€Court's€Determination€of€Property€Divisionóó,€41Ð ¢#ò" ÐA.L.R.€4th€416,€420-21€(1985)).€Ð ‹$Û# Ðâ âÐ t%Ä $ Ðà  àUpon€review€of€the€evidence,€we€agree€that€Ms.€Stohl€satisfied€her€burden€of€demonstratingÐ ° Ðthat€considerable€sums€simply€disappeared€from€the€Eyes€for€You€business.׃×Ý ƒ #ÃÝòòÚ  Ú3Ú  ÚóóÝ  Ý×  ×€€Indeed,€Dr.€HalkaidesÐ ™é Ðâ âdoes€not€contend€that€these€sums€were€not€removed€from€the€business,€but€asserts€that€considerableÐ ‚Ò Ðamounts€of€cash,€which€were€not€deposited€into€the€business€bank€account,€were€used€for€businessÐ k» Ðpurposes€such€as€paying€employees.€€However,€Dr.€Halkaides€simply€has€failed€to€bring€forthÐ T¤ Ðcredible€evidence€demonstrating€that€the€funds€were€used€legitimately€and€not€dissipated.€€ForÐ =  Ðexample,€no€payroll€or€tax€records€were€introduced€to€€support€Dr.€Halkaidesðð€assertion€that€the€cashÐ & v Ðwas€used€for€payroll.€€Moreover,€the€trial€court€determined€that€both€Dr.€Halkaides€and€hisÐ  _ Ðparamour,€Ms.€Julia€Payne,€who€was€an€employee€of€Dr.€Halkaides€Eyes€for€You,€were€ð ðknowingÐ ø H Ðand€willful€perjurer(s)ðð€and€not€credible.׃×Ý ƒ #ÃÝòòÚ  Ú4Ú  ÚóóÝ  Ý×  ×€€It€further€found€the€special€masterððs€report€to€be€credibleÐ á 1  Ðwith€respect€to€the€fact€that€about€fifty€percent€of€Dr.€Halkaidesðð€business€was€a€cash€business.€€TheÐ Ê   Ðtrial€court€additionally€noted€that€the€special€masterððs€work€was€made€much€more€cumbersome€byÐ ³  Ðð ðthe€connivance€and€contrivances€of€Dr.€Halkaides.ðð€€The€trial€court€further€noted€that€Dr.€HalkaidesÐ œì  Ðhad€failed€to€call€his€business€associate,€Dr.€David€Goldstein,€as€a€witness€and,€applying€the€missingÐ …Õ  Ðwitness€rule,€concluded€that€Dr.€Goldsteinððs€testimony€would€not€have€supported€Dr.€HalkaidesððÐ n¾  Ðtestimony.€€We€afford€great€deference€to€the€trial€courtððs€determinations€on€matters€of€witnessÐ W§  Ðcredibility,€and€the€evidence€does€not€preponderate€against€the€trial€courtððs€findings€that€Dr.Ð @ ÐHalkaides€dissipated€at€least€$100,000€in€marital€assets.€€We€accordingly€affirm€the€judgment€of€theÐ )y Ðtrial€court€awarding€Ms.€Stohl€$50,000,€payable€as€alimony€òòin€solidoóó.€€Ð b ÐÌÓ  Óò òòòAlimonyóóó óÐ ä4 ÐÓ½VÓÌà  àDr.€Halkaides€contends€the€trial€court€erred€in€awarding€Ms.€Stohl€alimony.€€Whether€anÐ µ Ðalimony€award€is€appropriate€is€dependent€on€the€facts€and€circumstances€of€each€case.€The€needÐ žî Ðof€the€recipient€spouse,€followed€by€the€obligor's€ability€to€pay,€are€the€primary€considerations€inÐ ‡× Ðthe€determination€of€an€award€of€alimony.€€òòSullivan€v.€Sullivanóó,€107€S.W.€3d€507,€510€(Tenn.€Ct.Ð pÀ ÐApp.€2002).€€In€making€its€determination€of€an€alimony€award,€the€court€must€balance€severalÐ Y© Ðstatutory€factors€including€those€enumerated€in€section€36-5-101(d)(1)€of€the€Tennessee€Code.׃£ ×Ý ƒ #ÃÝòòÚ  Ú5Ú  ÚóóÝ  Ý×  ×€òò€Ð B’ ÐÐ ° ÐId.óó€at€511.€€The€trial€court€has€broad€discretion€in€determining€the€type,€amount,€and€duration€ofÐ ° Ðalimony€based€upon€the€particular€facts€of€each€case.€òòId.óó€€The€amount€of€alimony€is€largely€withinÐ ™é Ðthe€discretion€of€the€trial€court.€€òòBurlew€v.€Burlewóó,€40€S.W.3d€465,€470€(Tenn.€2001).€This€Court€isÐ ‚Ò Ðnot€inclined€to€alter€a€trial€court's€award€of€alimony€absent€a€finding€of€an€abuse€of€discretion.€òòId.Ð k» ÐóóÌà  àThe€trial€court€found,Ð =  ÐÌà8  à[a]fter€considering€all€of€the€factors€of€T.C.A.€36„5„101€.€.€.€the€[c]ourt€finds€that€[Ms.Ð  _ ÐStohl]€is€entitled€to€alimony€to€adjust€to€the€economic€consequences€of€a€divorce.€Ð ø H ÐThe€[c]ourt€finds€that€Dr.€Halkaides€agreed€during€the€course€of€the€marriage€thatÐ á 1  Ð[Ms.€Stohl]€could€seek€a€Masterððs€degree.€€Ms.€[Stohl]€has€been€doing€that€forÐ Ê   Ðapproximately€four€years€and€has€two€more€years€of€schooling.€€The€[c]ourt€finds€thatÐ ³  Ðit€would€be€inappropriate€for€her€to€be€denied€that€opportunity€but€the€[c]ourt€findsÐ œì  Ðthat€[Ms.€Stohl]€could€work€part„time€while€attending€school.€€Ms.€[Stohl]€needsÐ …Õ  Ðspousal€support€to€supplement€her€income€from€part„time€work€and€pay€for€herÐ n¾  Ðeducation.€€Thus,€[Dr.€Halkaides]€should€pay€alimony€in€the€amount€of€FiftyÐ W§  ÐThousand€Dollars€($50,000.00).€€Ð@Ð Ð  ÐÌÐ b Ðà X àà ° àà  àAlthough€not€labeled€as€a€particular€type€of€alimony,€this€award€is€clearly€intended€to€bothÐ ° Ðrehabilitate€Ms.€Stohl€and€to€assist€her€in€during€the€a€transitional€period.€€Upon€review€of€theÐ ™é Ðevidence,€we€find€no€abuse€of€discretion€in€the€trial€courtððs€award€of€alimony.€€We€accordinglyÐ ‚Ò Ðaffirm€the€trial€courtððs€award€of€$50,000€to€Ms.€Stohl,€payable€as€transitional€alimony.€€WeÐ k» Ðadditionally€affirm€the€award€of€$12,500€as€back€alimony,€payable€as€alimony€òòin€solidoóó.Ð T¤ ÐÌÓ  Óòòò òDivision€of€Debt€and€Marital€PropertyÐ & v Ðó óóóÓËbÓÌà  àMs.€Stohl€agrees€that€the€trial€court€erred€in€its€calculation€of€her€debt€at€the€time€of€trial.€Ð ÷ G ÐShe€submits€the€correct€amount€was€$99,900,€and€not€$103,000.€€Dr.€Halkaides,€however,€assertsÐ à 0  Ðthe€trial€court€erred€in€first€assigning€one„half€of€a€business„related€debt€to€the€Bank€of€Bartlett€toÐ É   Ðhim,€and€in€then€including€this€amount€in€the€$103,000€total€which€the€court€divided€in€half.€Ð ²  ÐEssentially,€Dr.€Halkaides€asserts€the€trial€court€calculated€the€Bank€of€Bartlett€debt€twice,€firstÐ ›ë  Ðseparately€assigning€one„half€to€him€and€then€including€it€in€the€$103,000€total.€€Ð „Ô  ÐÌà  àUpon€review€of€the€record,€and€specifically€Ms.€Stohlððs€Rule€14€affidavit,€we€find€Ms.Ð V¦  ÐStohlððs€debt€at€the€time€of€trial€to€have€been€$99,900.€€This€includes€the€Bank€of€Bartlett€loan,€whichÐ ? Ðis€labeled€ð ðcapital€for€business,ðð€but€does€not€include€her€attorneyððs€fees.€€We€agree€that€paragraphÐ (x Ð28€of€the€trial€courtððs€decree€is€somewhat€ambiguous.€€We€accordingly€affirm€the€division€of€theÐ a Ðdebt,€but€modify€the€amount€owed€to€Ms.€Stohl€to€$49,950.€€This€amount€includes€the€Bank€ofÐ úJ ÐBartlett€load€and€the€division€of€ð ðother€debtðð€held€in€Ms.€Stohlððs€name€for€the€benefit€of€the€parties.€Ð ã3 ÐÌà  àDr.€Halkaides€also€contends€the€trial€court€erred€in€dividing€the€partiesðð€property.€€He€submitsÐ µ Ðthat€although€he€executed€a€deed€of€trust€in€favor€of€Ms.€Stohl€when€the€partiesðð€home€wasÐ žî Ðpurchased,€the€trial€court€erred€in€finding€he€had€waived€any€interest€in€the€marital€home.€€He€furtherÐ ‡× Ðargues€that€he€supplied€funds€for€the€mortgage€when€Ms.€Stohl€was€not€working,€and€that€he€isÐ pÀ Ðentitled€to€a€portion€of€the€increase€in€the€equity€of€the€home.€€However,€Dr.€Halkaides€fails€to€pointÐ Y© Ðthis€Court€to€any€evidence€in€the€record€which€would€support€his€contentions.€€Further,€he€fails€toÐ B’ Ðcite€to€any€portion€of€the€record€to€indicate€this€issue€was€raised€below.€€We€cannot€say€the€evidenceÐ +{ Ðpreponderates€against€the€trial€courtððs€finding€that€Dr.€Halkaides€waived€any€interest€in€the€partiesððÐ d Ðmarital€home.€€Ð ýM ÐÌà  àIn€light€of€the€trial€courtððs€findings,€we€cannot€say€the€evidence€preponderates€against€theÐ Ï!  Ðtrial€courtððs€division€of€other€property.€€Trial€courts€must€seek€an€equitable€division€of€maritalÐ ¸"! Ðproperty.€€An€equitable€division€is€not€necessarily€an€equal€one.€€òòPowell€v.€Powellóó,€124€S.W.3d€100,Ð ¡#ñ" Ð107€(Tenn.€Ct.€App.€2003).€€€ð ðIt€is€not€achieved€by€a€mechanical€application€of€the€statutory€factors,Ð Š$Ú# Ðbut€rather€by€considering€and€weighing€the€most€relevant€factors€in€light€of€the€unique€facts€of€theÐ s%à $ Ðcase.ðð€€òòId.óó€(quoting€òòBatson€v.€Baston,€óó769€S.W.2d€849,€859€(Tenn.€Ct.€App.€1988).€€Appellate€courtsÐ \&¬!% Ðgenerally€give€great€weight€to€the€trial€courtððs€determinations€when€dividing€marital€property.€€WeÐ E'•"& Ðare€not€inclined€to€disturb€the€trial€court's€decision€unless€the€preponderance€of€evidence€compelsÐ .(~#' Ða€different€determination€or€the€trial€courtððs€division€results€from€an€error€of€law€or€incorrectÐ )g$( Ðapplication€of€the€statutory€requirements.€òòHerrera€v.€Herreraóó,€944€S.W.2d€379,€389€(Tenn.€Ct.Ð *P%) ÐApp.1996).€Ð é*9&* ÐÐ Ò+"'+ Ðà  àIn€this€case,€€the€trial€court€based€its€award€of€much€of€the€property€on€the€consent€of€theÐ ° Ðparties.€€By€consent€of€the€parties,€the€court€awarded€Ms.€Stohl€the€partiesðð€1996€Ford€Explorer,€herÐ ™é Ðretirement€accounts€valued€at€$33,099.25,€and€her€bank€account€valued€at€$35.00.€€Also€by€consent,Ð ‚Ò ÐDr.€Halkaides€was€awarded€the€partiesðð€1996€Mustang€and€other€property€in€his€possession.€Ð k» ÐAdditionally,€the€trial€court€determined€that€Dr.€Halkaides€was€totally€and€solely€responsible€for€theÐ T¤ Ðloss€of€the€partiesðð€primary€asset,€the€Eyes€for€You€business.€€The€trial€court€found€this€asset€wouldÐ =  Ðhave€been€worth€in€excess€of€$600,000€had€Dr.€Halkaides€not€misappropriated€funds€generated€byÐ & v Ðcash€sales€and,€generally,€squandered€the€business.€€In€light€of€the€totality€of€the€circumstances€inÐ  _ Ðthis€case,€we€cannot€say€the€trial€courtððs€award€was€not€equitable.Ð ø H ÐÌò òÓ  ÓòòAward€of€Attorneyððs€Feesóóó óÐ Ê   ÐÓvÓÌà  àDr.€Halkaides€asserts€the€trial€court€erred€by€awarding€Ms.€Stohl€$38,660.19€in€attorneyððsÐ ›ë  Ðfees.€€In€a€divorce€case,€an€award€of€attorney's€fees€is€treated€as€an€award€of€alimony.€€WhenÐ „Ô  Ðdetermining€whether€to€award€attorney's€fees,€the€trial€court€must€consider€the€same€factors€usedÐ m½  Ðwhen€considering€a€request€for€alimony.€€òòSullivan€v.€Sullivanóó,€107€S.W.3d€507,€512€(Tenn.€Ct.€App.Ð V¦  Ð2002).€€An€award€of€attorney's€fees€is€proper€when€one€spouse€is€disadvantaged€and€does€not€haveÐ ? Ðsufficient€resources€with€which€to€pay€those€fees.€€òòId.óó€at€513.€€€The€questions€of€whether€to€awardÐ (x Ðattorney's€fees,€and€the€amount€thereof,€are€largely€left€to€the€discretion€of€the€trial€court.€€òòAaron€v.Ð a ÐAaronóó,€909€S.W.2d€408,€411€(Tenn.1995).€€Upon€appeal,€we€generally€will€not€disturb€the€trialÐ úJ Ðcourtððs€decision€unless€the€evidence€preponderates€against€it.€€òòStorey€v.€Storeyóó,€835€S.W.2d€593,€597Ð ã3 Ð(Tenn.€Ct.€App.1992).€€We€find€no€abuse€of€discretion€in€this€case.€€Ms.€Stohl€requests€additionalÐ Ì Ðattorneyððs€fees€on€appeal.€€We€decline.Ð µ ÐÌÌÌÓ  Óò òòòHoldingóóó óÐ Y© ÐÓo{ÓÌà  àThe€judgment€of€the€trial€court€is€affirmed€as€modified.€€We€affirm€the€award€to€Ms.€StohlÐ *z Ðof€$50,000€as€her€share€of€dissipated€marital€assets.€€This€shall€be€paid€as€alimony€òòin€solidoóó€at€theÐ c Ðrate€of€$416.67€per€month€for€120€months,€until€paid€in€its€entirety.€€We€affirm€the€award€of€$12,500Ð üL Ðof€back,€past„due€alimony.€€This€also€shall€be€payable€as€alimony€òòin€solido€óóand€shall€be€paid€at€theÐ å 5 Ðrate€of€$1,000€per€month€for€12€and€one„half€months,€until€paid€in€full.€We€also€affirm€the€award€ofÐ Î!  Ð$50,000€in€transitional€alimony€to€Ms.€Stohl.€€This€shall€be€payable€over€a€three€year€period€at€theÐ ·"! Ðrate€of€$1,388.89€per€month.€€The€division€of€marital€debt€is€modified€to€reflect€that€Dr.€HalkaidsÐ  #ð" Ðshall€pay€to€Ms.€Stohl€€$49,950.€€This€shall€be€payable€as€alimonyòò€in€solidoóó€at€the€rate€of€$416.25Ð ‰$Ù# Ðper€month€for€approximately€120€months,€until€paid€in€full.€€The€division€of€marital€property€isÐ r% $ Ðaffirmed€in€its€entirety.€€The€award€of€attorneyððs€fees€is€also€affirmed,€and€shall€be€payable€asÐ [&«!% Ðalimony€òòin€solidoóó€at€a€rate€of€$644.33€€per€month€for€approximately€60€months,€until€paid€in€full.€Ð D'”"& ÐWe€agree€with€the€trial€court€that€this€award,€in€its€entirety,€is€not€dischargeable€(insofar€as€permittedÐ -(}#' Ðby€Federal€bankruptcy€law)€and€is€subject€to€wage€garnishment.€€Except€for€transitional€alimonyÐ )f$( Ðaward€payments,€this€award€is€not€modifiable,€except€the€payment€periods€may€be€extended€orÐ ÿ)O%) Ðâ âaltered€by€agreement€of€the€parties€and€after€entry€of€a€consent€order€in€the€trial€court.€€Costs€of€thisÐ è*8&* Ðappeal€are€taxed€to€the€Appellant,€€Ô#†XÃ×XXXrú$6#ÔÔ‡XrúXXXÃ×ÔDavid€Allan€Halkaides,€and€his€surety,€for€which€execution€mayÐ ° Ðissue€if€necessary.Ô#†XÃ×XXXrú.ƒ#ÔÔ‡XrúXXXÃ×Ô€€€Ô#†XÃ×XXXrúÖƒ#ÔÐ ™é Ðâ âÌÌÌà  àà ` àà ¸ àà  àà h àà À àà  à___________________________________€Ð =  Ðà  àà ` àà ¸ àà  àà h àà À àà  àDAVID€R.€FARMER,€JUDGEÐ & v Ð