ÿWPC¡ ü+îZ`ƒÒƒ­Â`,øvEÂÍ0®>Ò°JTPŸskƒÉƒŽYöº =™3ÈÔ÷Lh;¦,¡e[d#oŠlÏ{%ä¸í4h¬éçX¾ž“=¨érdo+½œ¼X'Z›ŽýËÛ´u€žŒ%wªÉägϼv©¹‰g蟈˜Õ8Ó<׃-ô¸E(ÒkàÃ71ôÕ@™$!ž¼¥»¦,¶#Ίƒ#ÿ-QEÇÑ5FO߈Ÿýê°`ë‹™Q?ЂL5Å2j½È~†kuï H€+RvM 烮9ŠÙx fHŒÁº]ÄÈñ­oä™û3é @jçûœ ù'ÈzÈ×÷y¯èñŠz4=L7 «òÆ­ÀK)ÙÐpI†WæyXL VoÐ#FEÉìFÎlGJaFìÒ£”œæ«¬ý ÆÉ±A´ôÞA¾ÿeô2ú( v4&8ø:÷ íÞk÷ì&R蜾 m®¸Œ±¸2ä¢3oÊ Õ¡Ê{µwsm·Å •–ùÐÊ[¦ÙÒR{5’A%ùeCOi+×ð]o“Åêl Ž Ðparties€shall€pay€their€own€attorneys,€and€that€the€court€costs€shall€be€divided€between€them.ððÐ ' w ÐÌà  àWith€regard€to€Wifeððs€separate€CMA€account,€for€which€the€decree€listed€a€total€value€ofÐ ù I Ð$1,275,000.00,׃×Ý ƒ #ÃÝòòÚ  Ú1Ú  ÚóóÝ  Ý×  ×€the€court€found€that€Husband€had€no€marital€interest€in€the€balance€of€said€account,Ð â 2  Ðstating:Ð Ë   ÐÌà8  àà8` Ð Ð àà ¸ àThe€Court€concludes€that€Wifeððs€CMA€account€is,€and€shallÐ í  Ðremain,€her€separate€property....Ð†Ö ` x` x ÐÌà8  àà8` Ð Ð àà ¸ àThe€Court€further€concludes€that€Husband€has€no€maritalÐ X¨  Ðinterest€in€the€balance€of€the€account.€€First,€Husbandððs€argument€thatÐ A‘ ÐWifeððs€occasional€use€of€her€separate€funds€to€pay€bills€transmutedÐ *z Ðher€account€to€marital€property€is€contrary€to€Tennessee€law.€€AnyÐ c Ðmonies€which€Wife€used€to€pay€bills€for€the€marriage€was€a€gift€fromÐ üL ÐWife€to€the€marriage€absent€an€intention€of€the€parties€to€the€contrary.€Ð å5 ÐIt€would€be€absurd€for€this€Court€to€conclude€that€taking€money€fromÐ Î Ða€separate€account€and€using€it€for€a€marital€purpose€somehowÐ · Ðchanged€the€character€of€the€money€which€remained€in€the€separateÐ  ð Ðaccount.ЉÙ` x` x ÐÌà8  àà8` Ð Ð àà ¸ àSecond,€the€recent€case€of€òòò òLangschmidt€v.€LangschmidtÐ [« Ðó óóódecided€by€the€Supreme€Court€sets€out€in€one€paragraph€what€theÐ E• ÐCourt€must€consider€to€determine€whether€transmutation€has€occurredÐ .~ Ðby€commingling:Ðg` x` x ÐÌà8  àà8` Ð Ð àà8¸ ` x` xà*6€In€addition€to€the€provisions€of€Tenn.€Code€Ann.Ð é 9 Ððð€36„4„121(b)(1)(b),€courts€in€Tennessee€haveÐ Ò!"  Ðrecognized€two€methods€by€which€separate€propertyÐ »" ! Ðmay€be€converted€into€marital€property:€comminglingÐ ¤#ô" Ðand€transmutation.€€Although€this€Court€previouslyÐ $Ý# Ðhas€not€addressed€commingling€and€transmutation,Ð v%Æ $ Ðseveral€opinions€of€the€Court€of€Appeals€haveÐ _&¯!% Ðexplained€the€concepts€as€follows:ÐH'˜"&¸ ¸  Ðò òÓÍÓÐ 1(#' ÐÓã/Óà8  àà8` Ð Ð àà8¸ ` x` xàà8¸ ¸ àó ó[S]eparate€property€becomes€maritalÐ ° Ðproperty€[by€commingling]€òòifÐ ™é Ðinextricably€mingled€with€maritalÐ ‚Ò Ðproperty€or€with€the€separate€propertyÐ k» Ðof€the€other€spouse.€€If€the€separateÐ T¤ Ðproperty€continues€to€be€segregated€orÐ =  Ðcan€be€traced€into€its€product,Ð & v Ðcommingling€does€not€occuróó....Ð  _ Ð[Transmutation]€occurs€when€separateÐ ø H Ðproperty€is€treated€in€such€a€way€as€toÐ á 1  Ðgive€evidence€of€an€intention€that€itÐ Ê   Ðbecome€marital€property....€€TheÐ ³  Ðrationale€underlying€these€doctrines€isÐ œì  Ðthat€dealing€with€property€in€theseÐ …Õ  Ðways€creates€a€rebuttable€presumptionÐ n¾  Ðof€a€gift€to€the€marital€estate.€€òòTheÐ W§  Ðpresumption€can€be€rebutted€byÐ @ Ðevidence€of€circumstances€orÐ )y Ðcommunications€clearly€indicating€anÐ b Ðintent€that€the€property€remainÐ ûK Ðseparateóó.Ðä4ÈÈ ÐÌà8  àà8` Ð Ð àAlthough€Wife€did€make€five€deposits€into€her€separate€CMAÐ ¶ Ðaccount€from€the€parties€joint€account,€the€circumstances€clearlyÐ Ÿï Ðshow€that€these€deposits€were€made€to€repay€advances€and€loansÐ ˆØ Ðwhich€Wife€made€to€the€marriage€from€her€separate€funds.€€It€is€clearÐ qÁ Ðto€the€Court€that€not€only€did€Wife€not€show€an€intention€to€use€theÐ Zª Ðaccount€as€a€marital€account,€but€the€fact€that€she€and€HusbandÐ C“ Ðagreed€to€repay€advances€from€this€account€demonstrates€a€clearÐ ,| Ðintent€by€both€parties€that€this€account€should€remain€a€separateÐ e Ðaccount.€€Therefore,€the€Court€concludes€that€Wifeððs€CMA€accountÐ þN Ðis€her€separate€property€and€is€not€subject€to€equitable€distribution.Ðç 7` x` x ÐÌ(emphasis€in€original).Ð ¹" ! ÐÌò òó óà  àThe€court€further€found,€ò òòòinter€alia,óóó ó€that€neither€Husband€nor€Wife€made€a€direct€or€indirectÐ ‹$Û# Ðcontribution€to€the€appreciation€of€Wifeððs€CMA€account€over€the€course€of€the€partiesðð€marriage.Ð u%Å $ ÐRather,€the€court€concluded€that€all€of€the€funds€in€Wifeððs€CMA€account€were€monies€that€sheÐ ^&®!% Ðinherited€from€her€grandfather€and€father,€and€attributed€the€appreciation€of€these€funds€ð ðsolelyðð€toÐ G'—"& Ðthe€market€conditions.€€The€court€additionally€noted€that€the€most€significant€appreciation€in€WifeððsÐ 0(€#' ÐCMA€account€occurred€after€the€parties€separated.€€Based€on€these€findings,€the€court€concluded€thatÐ )i$( ÐHusband€was€not€entitled€to€a€marital€interest€in€the€appreciated€value€of€Wifeððs€CMA€account.Ð *R%) Ðò òà  àó óHusband€filed€a€Notice€of€Appeal€of€the€courtððs€November€22,€2002€decree€on€December€18,Ð ë*;&* Ð2002.€€Shortly€thereafter,€Wife€filed€a€motion€for€discretionary€costs€in€the€total€amount€ofÐ Ô+$'+ Ð$4,264.55.€€On€February€12,€2003,€Husband€gave€notice€of€the€filing€of€trial€transcripts€and€trialÐ ° Ðexhibits,€as€well€as€the€ð ðDesignation€of€the€Deposition€of€Suzanne€Goldstein€Hirschmanðð€to€be€a€partÐ ™é Ðof€the€record€on€appeal.€€Wife€countered,€filing€a€motion€to€strike€or€delete€the€designation€of€herÐ ‚Ò Ðdiscovery€deposition€from€the€record€on€appeal.Ð k» ÐÌà  àOn€March€7,€2003,€the€trial€court€entered€an€Order€denying€Wifeððs€motion€for€discretionaryÐ =  Ðcosts.€€That€same€day,€the€court€entered€a€second€Order€granting€Wifeððs€motion€to€strike€herÐ & v Ðdiscovery€deposition€from€the€record€on€appeal.Ð  _ ÐÌà  àHusband€presents€two€issues€and€several€sub„issues€for€review,€which€we€condense€and€stateÐ á 1  Ðas€follows:€(1)€Whether€the€trial€court€erred€in€classifying€Wifeððs€individual€CMA€account,€and€theÐ Ê   Ðappreciation€realized€by€this€account€over€the€course€of€the€partiesðð€marriage,€as€separate€property;Ð ³  Ð(2)€Whether€the€trial€court€erred€ð ðin€failing€to€appropriately€consider€the€statutory€factors€in€T.C.A.Ð œì  Ððð€36„4„121(c),€resulting€in€an€inequitable€divisionðð€of€marital€property;€and€(3)€Whether€the€trialÐ …Õ  Ðcourt€erred€in€denying€Husbandððs€request€for€attorneyððs€fees.Ð n¾  ÐÌà  àWife€presents€the€following€additional€issues,€as€stated€in€her€brief:Ð @ ÐÌà8  àà8` Ð Ð à1.€€Whether€the€trial€court€erred€in€sustaining€the€objection€ofÐ b ÐAppellant€Husbandððs€counsel€to€cross„examination€of€HusbandððsÐ ûK Ðexpert€witness,€C.M.€(Mickey)€Ison,€by€Appellee€Wifeððs€counsel,€asÐ ä4 Ðto€Mr.€Isonððs€statement€that€he€could€not€distinguish€where€variousÐ Í Ðdeposits€originated€and€therefore€was€of€the€opinion€that€maritalÐ ¶ Ðfunds€had€been€inextricably€mingled€with€Appellee€Wifeððs€separateÐ Ÿï Ðproperty....ЈØ` x` x ÐÌà8  àà8` Ð Ð à2.€€Whether€the€direct€testimony€of€an€expert€witness€may€beÐ Zª Ðconsidered€on€appeal€when,€based€on€the€improper€objection€of€theÐ C“ Ðproponent€of€the€witness,€the€trial€court€has€denied€counsel€for€theÐ ,| Ðopposing€party€the€right€to€cross„examine€that€witness€on€the€issueÐ e Ðsought€to€be€proved.ÐþN` x` x ÐÌà8  àà8` Ð Ð à3.€€Whether€or€not€an€expert€may€be€permitted€to€testify€that€heÐ Ð!   Ðcannot€distinguish€between€jointly€held€and€separately€held€funds€inÐ ¹" ! Ðan€account,€thereby€stating€in€effect€the€legal€conclusion€that€theÐ ¢#ò" Ðfunds€are€inextricably€mingled.ò òЋ$Û#` x` x ÐÌó óà  àSince€this€case€was€tried€by€the€court€sitting€without€a€jury,€we€review€the€case€ò òòòde€novo€óóó óuponÐ ^&®!% Ðthe€record€with€a€presumption€of€correctness€of€the€findings€of€fact€by€the€trial€court.€€Unless€theÐ H'˜"& Ðevidence€preponderates€against€the€findings,€we€must€affirm,€absent€error€of€law.€€ò òòòSeeóóó ó€Tenn.€R.€App.Ð 1(#' ÐP.€13(d).Ð )k$( ÐÌÓ  Óò òI.€ó óÐ í*=&* ÐÓAJÓÐ ×+''+ Ðà  àHusbandððs€first€issue€for€consideration€is€whether€the€trial€court€erred€in€designating€WifeððsÐ ° ÐCMA€account€as€her€separate€property.€€Husband€challenges€the€courtððs€ruling€on€two€fronts,Ð ™é Ðalleging:€(1)€that€the€trial€court€erred€in€determining€that€Husband€was€not€entitled€to€a€share€of€theÐ ‚Ò Ðtotal€balance€of€Wifeððs€CMA€account€or;€(2)€in€the€very€least,€Husband€was€entitled€to€a€share€of€theÐ k» Ðappreciated€value€of€Wifeððs€CMA€that€accrued€during€the€course€of€the€partiesðð€marriage.Ð T¤ ÐÌà  àOur€analysis€of€this€issue€necessarily€begins€with€T.C.A.€ðð€36„4„121(b)€(Supp.€2003),€whichÐ & v Ðstates,€in€pertinent€part:Ð  _ ÐÌà8  àà8` Ð Ð à(1)(A)€ð ðMartial€propertyðð€means€all€real€and€personal€property,€bothÐ á 1  Ðtangible€and€intangible,€acquired€by€either€or€both€spouses€during€theÐ Ê   Ðcourse€of€the€marriage€up€to€the€date€of€the€final€divorce€hearing€andÐ ³  Ðowned€by€either€or€both€spouses€as€of€the€date€of€filing€of€a€complaintÐ œì  Ðfor€divorce€...€and€including€any€property€to€which€a€right€wasÐ …Õ  Ðacquired€up€to€the€date€of€the€final€divorce€hearing,€and€valued€as€ofÐ n¾  Ða€date€as€near€as€reasonably€possible€to€the€final€divorce€hearingÐ W§  Ðdate....Ð@` x` x ÐÌà8  àà8` Ð Ð à(B)€ð ðòòò òMarital€propertyðð€includes€income€from,€and€any€increase€inÐ b Ðvalue€during€the€marriage€of,€property€determined€to€be€separateÐ üL Ðproperty€in€accordance€with€subdivision€(b)(2)€if€each€partyÐ ä4 Ðsubstantially€contributed€to€its€preservation€and€appreciationó óóó,€andÐ Ì Ðthe€value€of€vested€and€unvested€pension,€vested€and€unvested€stockÐ ¶ Ðoption€rights,€retirement€or€other€fringe€benefit€rights€relating€toÐ Ÿï Ðemployment€that€accrued€during€the€period€of€the€marriage.ЈØ` x` x ÐÌà8  àà8` Ð Ð à******************************************************ÐZª` x` x ÐÌà8  àà8` Ð Ð à(D)€As€used€in€this€subsection,€ð ðsubstantial€contributionðð€mayÐ ,| Ðinclude,€but€not€be€limited€to,€the€direct€or€indirect€contribution€of€aÐ e Ðspouse€as€homemaker,€wage€earner,€parent€or€family€financialÐ þN Ðmanager,€together€with€such€other€factors€as€the€court€havingÐ ç 7 Ðjurisdiction€thereof€may€determine.ÐÐ!  ` x` x ÐÌà8  àà8` Ð Ð à******************************************************Т#ò"` x` x ÐÌà8  àà8` Ð Ð à(2)€ð ðSeparate€propertyðð€means:Ðt%Ä $` x` x ÐÌà8  àà8` Ð Ð àà ¸ à(A)€All€real€and€personal€property€owned€by€a€spouse€beforeÐ F'–"& Ðmarriage,€including,€but€not€limited€to,€assets€held€in€individualÐ /(#' Ðretirement€accounts€(IRAs)€as€that€term€is€defined€in€the€InternalÐ )h$( ÐRevenue€Code€of€1986,€as€amended;Ð*Q%)` x` x Ðâ âÐ ê*:&* Ðà8  àà8` Ð Ð àà ¸ à(B)€Property€acquired€in€exchange€for€property€acquiredÐ ° Ðâ âbefore€the€marriage;Йé` x` x ÐÌà8  àà8` Ð Ð àà ¸ à(C)€Income€from€and€appreciation€of€property€owned€by€aÐ k» Ðspouse€before€marriage€except€when€characterized€as€marital€propertyÐ T¤ Ðunder€subdivision€(b)(1);Ð= ` x` x ÐÌà8  àà8` Ð Ð àà ¸ à(D)€Property€acquired€by€a€spouse€at€any€time€by€gift,Ð  _ Ðbequest,€devise€or€descent.Ðø H` x` x ÐÌ(emphasis€added).Ð Ê   ÐÌà  àHusband€contends€that€Wife€transferred€funds€from€the€partiesðð€joint€checking€account€orÐ œì  Ðjoint€CMA€account€to€her€separate€CMA€account€on€five€separate€occasions€during€the€course€ofÐ …Õ  Ðtheir€marriage.€€Husband€fixes€the€total€amount€of€these€transfers€at€$105,058.00.€€Wife€admits€toÐ n¾  Ðmaking€these€transfers.€€While€there€is€no€dispute€that€Wifeððs€CMA€account€was€her€separateÐ W§  Ðproperty€prior€to€the€partiesðð€marriage,€Husband€asserts€that€Wifeððs€practice€of€transferring€fundsÐ @ Ðfrom€the€partiesðð€joint€checking€account€or€joint€CMA€account€to€her€individual€CMA€accountÐ )y Ðconverted€the€balance€of€Wifeððs€account€from€separate€to€marital€property.€€Husband€enlists€theÐ b Ðdoctrines€of€commingling€and€transmutation€as€a€basis€for€his€assertion.Ð ûK ÐÌà  àð ð[C]ourts€in€Tennessee€have€recognized€two€methods€by€which€separate€property€may€beÐ Í Ðconverted€into€marital€property:€commingling€and€transmutation.ðð€€òòò òLangschmidt€v.€Langschmidtó óóó,Ð ¶ Ð81€S.W.3d€741,€747€(Tenn.€2002).€€The€Court€said:€€Ð  ð ÐÌà8  àà8` Ð Ð àAlthough€this€Court€previously€has€not€addressed€commingling€andÐ r Ðtransmutation,€several€opinions€of€the€Court€of€Appeals€haveÐ [« Ðexplained€the€concepts€as€follows:ÐD”` x` x ÐÌà8  àà8` Ð Ð àà8¸ ` x` xà[S]eparate€property€becomes€marital€property€[byÐ f Ðcommingling]€if€inextricably€mingled€with€maritalÐ ÿO Ðproperty€or€with€the€separate€property€of€the€otherÐ è 8 Ðspouse.€€If€the€separate€property€continues€to€beÐ Ñ!!  Ðsegregated€or€can€be€traced€into€its€product,Ð º" ! Ðcommingling€does€not€occur....€[Transmutation]Ð £#ó" Ðoccurs€when€separate€property€is€treated€in€such€aÐ Œ$Ü# Ðway€as€to€give€evidence€of€an€intention€that€it€becomeÐ u%Å $ Ðmarital€property...€€The€rationale€underlying€theseÐ ^&®!% Ðdoctrines€is€that€dealing€with€property€in€these€waysÐ G'—"& Ðcreates€a€rebuttable€presumption€of€a€gift€to€theÐ 0(€#' Ðmarital€estate.€€This€presumption€is€based€also€uponÐ )i$( Ðthe€provision€in€many€marital€property€statutes€thatÐ *R%) Ðproperty€acquired€during€the€marriage€is€presumed€toÐ ë*;&* Ðbe€marital.€€The€presumption€can€be€rebutted€byÐ Ô+$'+ Ðevidence€of€circumstances€or€communications€clearlyÐ ° Ðindicating€an€intent€that€the€property€remain€separate.Ð™é¸ ¸  ÐÌò òòòóóó óà8  àà8` Ð Ð à2€Homer€H.€Clark,€ò òòòThe€Law€of€Domestic€Relations€in€the€UnitedÐ k» ÐStates€óóó óðð€16.2€at€185€(2d€ed.€1987);€ò òòòLewis€v.€Francesóóó ó,€No.€M1998„Ð U¥ Ð00946„COA„R3„CV,€2001€WL€219662,€at€*8,€2001€Tenn.€App.Ð ?  ÐLEXIS€140,€at€*24„25€(Tenn.€Ct.€App.€Mar.€7,€2001),€ò òòòperm.€app.Ð ( x Ðdenied€óóó ó(Tenn.€Oct.€8,€2001);€ò òòòSartain€v.€Sartainóóó ó,€No.€03A01„9707„Ð  b ÐCH„00297,€1998€WL€751462,€at€*4,€1998€Tenn.€App.€LEXIS€722,€atÐ ü L Ð*9€(Tenn.€Ct.€App.€Oct.€29,€1998);€ò òòòHofer€v.€Hoferóóó ó,€No.€02A01„9510„Ð å 5  ÐCH„00210,€1997€WL€39503,€at€*3„4,€1997€Tenn.€App.€LEXIS€74,€atÐ Ï   Ð*8€(Tenn.€Ct.€App.€Feb.€3,€1997);€ò òòòPope€v.€Popeóóó ó,€No.€88„58„II,€1988Ð ¸  ÐWL€74615,€at€*3,€1988€Tenn.€App.€LEXIS€449,€at€*7„8€(Tenn.€Ct.Ð ¢ò  ÐApp.€July€20,€1988)).Ð‹Û ` x` x ÐÌò òòòId.ó óóóÐ ]­  ÐÌà  àBecause€an€analysis€of€Husbandððs€commingling€and€transmutation€arguments€requires€anÐ .~ Ðexamination€of€the€same€facts€and€circumstances,€we€will€consider€both€doctrines€as€part€of€a€singleÐ g Ðanalysis.€€To€begin,€we€note€that€the€trial€court€expressly€rejected€Husbandððs€assertions€that€he€wasÐ P Ðentitled€to€a€share€of€the€balance€of€Wifeððs€CMA€account€pursuant€to€the€doctrines€of€comminglingÐ é9 Ðand€transmutation€on€the€following€grounds:Ð Ò" ÐÌà8  àà8` Ð Ð àà ¸ àThe€Court€will€next€address€Husbandððs€claim€that€the€WifeððsÐ ¤ô Ðseparate€CMA€account€is€marital€property€because€there€has€beenÐ Ý Ðð ðcomminglingðð€of€the€partiesðð€marital€funds€with€her€separate€accountÐ vÆ Ðand/or€that€her€separate€account€has€been€used€to€pay€marital€debts.€Ð _¯ ÐHusband€places€two€theories€before€the€Court.€€The€first€theoryÐ H˜ Ðinvolves€the€fact€that€on€many€occasions€the€Wife€withdrew€moneyÐ 1 Ðfrom€her€separate€account€and€used€it€directly€to€pay€marital€debts.€Ð j ÐExhibit€7,€prepared€by€the€Husbandððs€expert,€shows€the€WifeððsÐ  S Ðwithdrawals€from€her€separate€account€both€before€and€after€theÐ ì < Ðparties€separated€in€1999.€€On€a€few€occasions,€Wife€has€withdrawnÐ Õ!%  Ðmoney€from€her€separate€account€and€placed€it€in€the€partiesðð€jointÐ ¾"! Ðaccount€and€then€paid€marital€debts.€€Husband€maintains€that€thisÐ §#÷" Ðactivity€somehow€ð ðtaintedðð€the€balance€of€the€CMA€account,Ð $à# Ðtherefore€transmuting€the€entire€CMA€account€to€marital€property.€Ð y%É $ ÐThe€Court€finds€that€Husband€has€already€received€the€benefit€of€anyÐ b&²!% Ðsuch€funds€which€Wife€withdrew€from€her€CMA€account€and€used€toÐ K'›"& Ðpay€marital€debts.€€The€fact€that€one€spouse€may€make€a€marital€giftÐ 4(„#' Ðto€the€family€from€his€or€her€separate€funds€cannot€change€theÐ )m$( Ðcharacter€of€the€funds€that€remain.€€In€this€case,€the€Husband€hasÐ *V%) Ðâ âalready€received€the€benefit€of€these€gifts.€€To€claim€that€in€additionÐ ï*?&* Ðto€these€benefits,€he€now€is€the€owner€of€what€is€left€of€herÐ ° Ðinheritance€is€not€in€conformity€with€the€law€of€this€State.Йé` x` x Ðâ âÌà8  àà8` Ð Ð à******************************************************Ðk»` x` x ÐÌà8  àà8` Ð Ð àAlthough€Wife€did€make€five€deposits€into€her€separate€CMAÐ =  Ðaccount€from€the€partiesðð€joint€account,€the€circumstances€clearlyÐ & v Ðshow€that€these€deposits€were€made€to€repay€advances€and€loansÐ  _ Ðwhich€Wife€made€to€the€marriage€from€her€separate€funds.€€It€is€clearÐ ø H Ðto€the€Court€that€not€only€did€Wife€not€show€an€intention€to€use€theÐ á 1  Ðaccount€as€a€marital€account,€but€the€fact€that€she€and€HusbandÐ Ê   Ðagreed€to€repay€advances€from€this€account€demonstrates€a€clearÐ ³  Ðintent€by€both€parties€that€this€account€should€remain€a€separateÐ œì  Ðaccount.€€Therefore,€the€Court€concludes€that€Wifeððs€CMA€accountÐ …Õ  Ðis€her€separate€property€and€is€not€subject€to€equitable€distribution.Ðn¾ ` x` x ÐÌò òó óà  àTo€adequately€analyze€Husbandððs€assertion€that€Wifeððs€CMA€account€became€maritalÐ @ Ðproperty€pursuant€to€the€doctrines€of€commingling€and€transmutation,€we€must€examine€each€of€theÐ )y Ðfive€checks€or€transfers€written€or€made€by€Wife€between€January€1994€and€December€1998.€€TheÐ b Ðfirst€two€checks€written€by€Wife€against€the€partiesðð€joint€checking€account€with€Colorado€NationalÐ ûK ÐBank€are€dated€January€24,€1994€and€June€5,€1995,€respectively.€€The€January€24,€1994€checkÐ ä4 Ðtransferred€$3,000.00€from€the€partiesðð€joint€account€to€Wifeððs€CMA€account.€€The€second€check,Ð Í Ðdated€June€5,€1995,€transferred€$5,500.00€to€Wifeððs€CMA€account.€€During€her€testimony,€WifeÐ ¶ Ðconceded€that€she€could€not€recall€the€specific€nature€and€purpose€for€these€transfers€except€toÐ Ÿï Ðexplain€that€the€transfers€were€made€to€repay€Wife€for€loans€that€she€made€to€the€marital€estate.€Ð ˆØ ÐUpon€further€questioning,€Wife€stated:Ð qÁ ÐÌà8  àà8` Ð Ð àQ.€€Let€me€ask€you€this€question:€Have€you€ever€taken€any€money€outÐ C“ Ðof€the€joint€account€other€than€to€repay€yourself€for€a€loan€orÐ ,| Ðadvancement€that€you€made€to€the€family?Ðe` x` x ÐÌà8  àà8` Ð Ð àA.€€No,€sir.Ðç 7` x` x ÐÌò òó óà  àWifeððs€explanation€for€the€transfers€is€unrefuted.€€Moreover,€in€the€ð ðFindings€of€Fact€andÐ ¹" ! ÐConclusions€of€Lawðð€memorandum€drafted€by€Wife€and€adopted€by€the€trial€court€as€part€of€its€FinalÐ ¢#ò" ÐDecree,€the€trial€court€rejected€Husbandððs€theories€of€commingling€and€transmutation€with€regardÐ ‹$Û# Ðto€the€monies€transferred€from€the€partiesðð€joint€account€to€Wifeððs€CMA€account€pursuant€to€theÐ t%Ä $ ÐJanuary€24,€1994€and€June€5,€1995€checks,€concluding€that,€ð ðbased€on€[Wifeððs]€testimony,€the€CourtÐ ]&­!% Ðfinds€that€she€did€not€have€a€practice€of€transferring€money€from€the€partiesðð€joint€account€into€herÐ F'–"& Ðseparate€account€except€when€it€was€required€to€repay€advances€or€loans€she€had€made€to€theÐ /(#' Ðmarriage.ðð€€We€note€that€when€the€resolution€of€the€issues€in€a€case€depends€upon€the€truthfulnessÐ )h$( Ðof€witnesses,€the€trial€judge€who€has€the€opportunity€to€observe€the€witnesses€in€their€manner€andÐ *Q%) Ðdemeanor€while€testifying€is€in€a€far€better€position€than€this€Court€to€decide€those€issues.€ò òòòSeeÐ ê*:&* ÐMcCaleb€v.€Saturn€Corp.óóó ó,€910€S.W.2d€412,€415€(Tenn.€1995);€òòò òWhitaker€v.€Whitakeró óóó,€957€S.W.2dÐ Ô+$'+ Ð834,€837€(Tenn.€Ct.€App.€1997).€€The€weight,€faith,€and€credit€to€be€given€to€any€witnessððs€testimonyÐ ° Ðlies€in€the€first€instance€with€the€trier€of€fact,€and€the€credibility€accorded€will€be€given€great€weightÐ ™é Ðby€the€appellate€court.ò òòò€€See€idóóó ó.;€òòò òIn€re€Estate€of€Walton€v.€Youngó óóó,€950€S.W.2d€956,€959€(Tenn.€1997).Ð ‚Ò ÐÌà  àRecognizing€that€the€trial€judge€was€in€a€better€position€to€observe€and€critique€the€manner,Ð U¥ Ðdemeanor,€and€testimony€of€the€witnesses€in€this€matter,€and€because€we€find€no€evidence€in€theÐ > Ž Ðrecord€to€preponderate€against€the€trial€courtððs€findings,€we€find€that€the€trial€court€properlyÐ ' w Ðdetermined€that€the€January€24,€1994€and€June€5,€1995€checks€written€by€Wife€against€the€partiesððÐ  ` Ðjoint€checking€account€did€not€amount€to€a€commingling€or€transmutation€of€funds€such€as€to€convertÐ ù I ÐWifeððs€CMA€account€from€separate€to€marital€property.Ð â 2  ÐÌà  àThe€third€check€involved€in€this€dispute€was€written€by€Wife€on€May€28,€1998,€transferringÐ ´  Ða€total€of€$40,000.00€from€the€partiesðð€joint€checking€account€with€U.S.€Bank€to€her€separate€CMAÐ í  Ðaccount.€€To€briefly€reiterate,€the€record€indicates€that€Wife€received€a€check€for€approximatelyÐ †Ö  Ð$50,892.00€in€April€1998,€representing€her€share€of€the€proceeds€from€the€sale€of€Green€Village,€aÐ o¿  Ðfamily„owned€shopping€center€in€Dyersburg,€Tennessee.€€Wife€placed€her€share€of€the€proceeds€fromÐ X¨  Ðthis€sale€into€the€partiesðð€joint€checking€account.€€On€May€28,€1998,€Wife€wrote€a€check€transferringÐ A‘ Ð$40,000.00€from€the€partiesðð€joint€checking€account€to€her€separate€CMA€account.Ð *z ÐÌà  àWife€testified€that€she€was€in€Denver€with€her€infant€son€when€she€received€this€check.€€WifeÐ üL Ðnoted€that€at€the€time€she€received€the€check,€she€was€busy€trying€to€finalize€the€sale€of€the€partiesððÐ å5 ÐColorado€home€and€finish€packing€for€her€familyððs€move€to€Memphis.€€Due€to€concerns€regardingÐ Î Ðthe€safety€and€safe„keeping€of€the€check,€Wife€deposited€the€money€in€the€partiesðð€joint€checkingÐ · Ðaccount.€€Wife€testified:Ð  ð ÐÌà8  àà8` Ð Ð àQ.€€When€you€got€the€check,€what€did€you€do?ÐrÂ` x` x ÐÌà8  àà8` Ð Ð àA.€€I€deposited€it€into€our€joint€[checking]€account.ÐD”` x` x ÐÌà8  àà8` Ð Ð àQ.€€Was€it€your€intention€to€make€a€marital€gift€of€that€money€to€Mr.Ð f Є„Ð ` x` x ÐÌà8  àà8` Ð Ð àA.€€No.ÐÑ!! ` x` x ÐÌà8  àà8` Ð Ð àQ.€€Why€did€you€ð!ð€why€didnððt€you€just€keep€it€in€your€purse€until€youÐ £#ó" Ðgot€home?ÐŒ$Ü#` x` x ÐÌà8  àà8` Ð Ð àA.€€I€was€in€the€midst€of€all€these€things€going€on,€and€I€didnððt€wantÐ ^&®!% Ðto€lose€the€check.€€And€I€knew€I€would€be€home€in€May,€and€I€knewÐ G'—"& ÐI€could€deposit€a€portion€of€the€check€as€soon€as€I€got€there€to€MerrillÐ 0(€#' ÐLynch.Ð)i$(` x` x ÐÌà8  àà8` Ð Ð àQ.€€All€right.€€Your€[separate€CMA]€account€is€in€Memphis.€€You€areÐ ë*;&* Ðin€Colorado.€€Is€that€right?ÐÔ+$'+` x` x Їà8  àà8` Ð Ð àA.€€Yes,€sir.а` x` x ÐÌà8  àà8` Ð Ð àQ.€€All€right.€€When€you€got€to€Memphis€in€May€did€you€withdrawÐ ‚Ò Ðsome€of€that€money?Ðk»` x` x ÐÌà8  àà8` Ð Ð àA.€€Yes.Ð= ` x` x ÐÌà8  àà8` Ð Ð àQ.€€On€May€28?Ð _` x` x ÐÌà8  àà8` Ð Ð àA.€€Yes,€I€did.Ðá 1 ` x` x ÐÌà8  àà8` Ð Ð àQ.€€How€much€did€you€withdraw?г ` x` x ÐÌà8  àà8` Ð Ð àA.€€I€withdrew€40€thousand€dollars.Ð…Õ ` x` x ÐÌà8  àà8` Ð Ð àQ.€€Okay.€€And€you€left€ten€thousand€nine€hundred€dollars€in€theÐ W§  Ðaccount.Ð@` x` x ÐÌà8  àà8` Ð Ð àA.€€Yes,€sir.Ðb` x` x ÐÌà8  àà8` Ð Ð àQ.€€Joint€account?Ðä4` x` x ÐÌà8  àà8` Ð Ð àA.€€Yes,€sir.ж` x` x ÐÌà8  àà8` Ð Ð àQ.€€Why€did€you€do€that?ЈØ` x` x ÐÌà8  àà8` Ð Ð àA.€€To€make€a€gift€to€my€family.ÐZª` x` x ÐÌà8  àà8` Ð Ð àQ.€€So€[you]€both€used€that€money€up.€€Didnððt€you?Ð,|` x` x ÐÌà8  àà8` Ð Ð àA.€€Yes,€we€did.ÐþN` x` x ÐÌò òó óà  àThe€trial€court€found€favor€in€Wifeððs€testimony,€concluding:Ð Ð!   ÐÌà8  àà8` Ð Ð àOn€a€temporary€basis,€and€solely€as€a€matter€of€convenience,€WifeÐ ¢#ò" Ðdeposited€the€$50,900.00€check€into€the€partiesðð€joint€bank€accountÐ ‹$Û# Ðin€Denver.€€Just€six€weeks€later,€on€May€28,€1998,€when€Wife€arrivedÐ t%Ä $ Ðin€Memphis,€she€transferred€$40,000.00€from€the€joint€account€to€herÐ ]&­!% Ðseparate€CMA€account.€€The€Court€finds€that€at€the€time€of€theÐ F'–"& Ðtransfer,€Wife€did€make€a€marital€gift€of€the€remaining€$10,900.00.€Ð /(#' ÐThe€Court€further€finds€that€there€was€no€intention€by€Wife€to€use€theÐ )h$( Ð$40,000.00€for€a€marital€purpose€or€to€make€a€marital€gift€of€thisÐ *Q%) Ðamount.€€Therefore€these€funds€were€not€martial€funds€whenÐ ê*:&* Ðdeposited€to€her€CMA€account.ÐÓ+#'+` x` x Їò òó óà  àAgain,€where€the€resolution€of€the€issues€in€a€case€depends€upon€the€truthfulness€of€aÐ ° Ðwitness,€we€give€great€weight€to€the€credibility€accorded€by€the€trial€court€to€the€testimony€of€theÐ ™é Ðindividual€witnesses.€€In€this€instance,€we€find€no€evidence€in€the€record€to€preponderate€against€theÐ ‚Ò Ðtrial€courtððs€findings€that€Wife€temporarily€deposited€$50,892.00€in€non„marital€funds€into€theÐ k» Ðpartiesðð€joint€account€for€safe„keeping€until€such€time€as€she€could€transfer€the€money€to€her€CMAÐ T¤ Ðaccount.€€We€therefore€find€that€the€trial€court€correctly€ruled€that€the€May€28,€1998€check€writtenÐ =  Ðby€Wife,€transferring€a€total€of€$40,000.00€from€the€partiesðð€joint€checking€account€to€her€separateÐ & v ÐCMA€account,€did€not€convert€Wifeððs€CMA€account,€and€the€funds€contained€therein,€from€separateÐ  _ Ðto€marital€property€pursuant€to€the€doctrines€of€commingling€or€transmutation.Ð ø H ÐÌà  àThe€fourth€check€involved€in€this€dispute€was€written€by€Wife€against€the€partiesðð€U.S.€BankÐ Ê   Ðaccount€on€August€5,€1998,€in€the€total€amount€of€$50,000.00.€€The€record€in€this€case€is€undisputedÐ ³  Ðthat€Wife€withdrew€$35,000.00€from€her€CMA€account€in€1993€and€used€this€money€toward€theÐ œì  Ðpurchase€of€the€partiesðð€Denver,€Colorado€home.€€The€record€is€further€undisputed€that€WifeÐ …Õ  Ðwithdrew€$45,622.00€from€her€CMA€account€to€pay€the€closing€costs€on€the€partiesðð€MemphisÐ n¾  Ðresidence€in€July€1998.Ð W§  ÐÌà  àThe€partiesðð€sold€their€Denver€home€in€late€July€1998€receiving€net€proceeds€of€$64,007.00.€Ð )y ÐWife€deposited€the€sale€proceeds€in€the€partiesðð€joint€checking€account.€€On€August€5,€1998,€WifeÐ b Ðwrote€a€check€against€the€partiesðð€joint€checking€account€for€$50,000.00,€and€deposited€said€fundsÐ ûK Ðin€her€separate€CMA€account.€€When€questioned€regarding€the€purpose€and€nature€of€Wifeððs€transfer,Ð ä4 ÐHusband€acknowledged€that€Wife€transferred€the€money€with€his€permission€as€a€repayment€of€theÐ Í Ðmoney€that€she€advanced€from€her€separate€CMA€account€toward€the€purchase€of€both€homes:Ð ¶ ÐÌà8  àà8` Ð Ð àQ.€...So€she€told€you€and€you€discussed€with€her€that€it€was€fair€thatÐ ˆØ Ðshe€pay€herself€back€[$50,000.00].€€She€didnððt€need€to€pay€for€bothÐ qÁ Ðhouses?ÐZª` x` x ÐÌà8  àà8` Ð Ð àA.€€Yes,€sir.Ð,|` x` x ÐÌà8  àà8` Ð Ð àQ.€€Isnððt€that€right?ÐþN` x` x ÐÌà8  àà8` Ð Ð àA.€€Yes,€sir.ÐÐ!  ` x` x ÐÌà8  àà8` Ð Ð àQ.€€And€you€agreed€to€that?Т#ò"` x` x ÐÌà8  àà8` Ð Ð àA.€€Yes,€sir.Ðt%Ä $` x` x ÐÌà8  àà8` Ð Ð àQ.€€That€she€could€pay€herself€back€because€it€was€like€a€loan€or€anÐ F'–"& Ðadvancement?Ð/(#'` x` x ÐÌà8  àà8` Ð Ð àA.€€Yes,€sir.Ð*Q%)` x` x ÐÌà8  àà8` Ð Ð àQ.€€And€you€admit€that?ÐÓ+#'+` x` x Їà8  àà8` Ð Ð àA.€€Yes,€sir.а` x` x ÐÌò òó óà  àOn€the€basis€of€Husbandðð€s€above„cited€testimony,€we€find€that€the€evidence€in€the€recordÐ ‚Ò Ðsupports€the€trial€courtððs€finding€that€Wifeððs€August€5,€1998€transfer€did€not€result€in€a€comminglingÐ k» Ðor€transmutation€of€funds.€€Ð T¤ ÐÌà  àThe€fifth€and€final€transaction€relevant€to€this€matter€involved€an€internal€transfer€from€theÐ & v Ðpartiesðð€joint€CMA€account€to€Wifeððs€separate€CMA€account.€€During€her€direct€examinationÐ  _ Ðtestimony,€Wife€stated€that€she€paid€a€$6,558.00€Visa€credit€card€bill€in€October€1998,€using€fundsÐ ø H Ðfrom€her€separate€CMA€account.€€It€is€undisputed€that€this€particular€credit€card€bill€was€a€maritalÐ á 1  Ðdebt.€€Wife€explained€her€decision€to€use€funds€from€her€CMA€account€to€pay€the€bill,€stating:Ð Ê   ÐÌà8  àà8` Ð Ð àQ.€€And€why€did€you€pay€that€Visa€bill€from€your€separate€account?€Ð œì  ÐWhy€didnððt€you€pay€it€from€your€ð!ð€from€yððallððs€joint€account?Ð…Õ ` x` x ÐÌà8  àà8` Ð Ð àA.€€Because€we€didnððt€have€enough€money€in€our€joint€account.ÐW§ ` x` x ÐÌà8  àà8` Ð Ð àQ.€€All€right.€€Mr.€Hirschman€said€that€you€did€have€enough€moneyÐ )y Ðin€your€joint€CMA€account.€€Why€didnððt€you€pay€it€out€of€that?Ðb` x` x ÐÌà8  àà8` Ð Ð àA.€€I€didnððt€typically€pay€bills€out€of€our€joint€CMA€account€becauseÐ ä4 ÐI€kept€records€of€everything.ÐÍ` x` x ÐÌà8  àà8` Ð Ð àQ.€€Is€that€really€an€investment€account?Пï` x` x ÐÌà8  àà8` Ð Ð àA.€€Yes.ÐqÁ` x` x ÐÌò òó óà  àOn€December€8,€1998,€Wife€transferred€$6,558.00€from€the€partiesðð€joint€CMA€account€toÐ C“ Ðher€separate€CMA€account.€€Wife€testified€that€she€transferred€the€money€as€a€repayment€for€herÐ ,| ÐOctober€1998€advancement:Ð e ÐÌà8  àà8` Ð Ð àQ.€€All€right.€€So€what€were€you€doing€in€December€8,€1998,€whenÐ ç 7 Ðyou€wrote€a€check€out€of€that€CMA€account?ÐÐ!  ` x` x ÐÌà8  àà8` Ð Ð àA.€€I€reimbursed€myself€the€sixty„five€fifty„eight€to€go€to€my€CMAÐ ¢#ò" Ðaccount€since€I€had€paid€it.Ћ$Û#` x` x ÐÌà8  àà8` Ð Ð àQ.€€Paid€yourself€back?Ð]&­!%` x` x ÐÌà8  àà8` Ð Ð àA.€€Exactly.Ð/(#'` x` x ÐÌà8  àà8` Ð Ð àQ.€€Because€ð!ð€Ð*Q%)` x` x ÐÌà8  àà8` Ð Ð àA.€€I€paid€myself€back€for€that.ÐÓ+#'+` x` x Їà8  àà8` Ð Ð àQ.€€Did€Mr.€Hirschman€know€that€you€made€that€advancement€at€theÐ ° Ðtime?Йé` x` x ÐÌà8  àà8` Ð Ð àA.€€You€know,€I€donððt€know€if€he€knew€or€not.Ðk»` x` x ÐÌò òó óÓÓAgain,€the€trial€court€accorded€great€faith,€weight,€and€credit€to€the€Wifeððs€testimony€regarding€theÐ =  Ðreason€and€intent€behind€this€transfer.€€Finding€no€evidence€in€the€record€to€preponderate€against€theÐ  _ Ðcourtððs€ruling,€we€defer€to€the€trial€courtððs€ruling.Ð á 1  ÐÓU³Óà  àFor€these€reasons,€we€agree€with€the€trial€courtððs€ruling€that€the€five€transfers€made€by€WifeÐ ³  Ðfrom€€January€1994€through€December€1998€did€not€convert€Wifeððs€CMA€account€from€separate€toÐ œì  Ðmarital€property.€€Quite€candidly,€weò ò€ó óare€simply€unwilling€to€find€that€these€transfers€somehowÐ …Õ  Ðconverted€the€balance€of€Wifeððs€CMA€account€from€separate€to€marital€property€where€the€evidenceÐ qÁ  Ðindicates€that€Wifeððs€CMA€account€was€funded€in€overwhelming€part€by€monies€received€viaÐ Zª  Ðinheritance€or€from€separate€family€investments,€that€Husband€directly€benefitted€from€Wifeððs€useÐ C“ Ðof€these€funds€to€pay€marital€debts,€and€where€the€transfers€were€made€solely€for€the€purpose€ofÐ ,| Ðrepaying€Wife€for€temporary€contributions€or€loans€made€from€her€separate€account€to€provide€forÐ e Ðthe€needs€of€her€family.ò òó ó€€Moreover,€in€the€event€Wifeððs€transfers€created€a€rebuttable€presumptionÐ þN Ðthat€a€gift€or€gifts€had€been€made€to€the€marital€estate,€we€find€that€Wifeððs€accredited€testimony€thatÐ ç7 Ðshe€did€not€intend€these€transfers€as€gifts€rebutted€any€presumption€otherwise.Ð Ð  ÐÓÓÌÓã¹Óà  àWe€next€examine€Husbandððs€assertion€that€he€is,€in€the€very€least,€entitled€to€a€share€of€theÐ ‹Û Ðappreciated€value€realized€by€Wifeððs€separate€CMA€account€during€the€course€of€the€partiesððÐ tÄ Ðmarriage.€€Husband€specifically€contends€that€ð ðthe€appreciation€of€Mrs.€Hirschmanððs€CMA€accountÐ ]­ Ðduring€the€course€of€the€marriage€is€marital€property€because€each€party€substantially€contributedÐ F– Ðto€its€preservation€òòò òandó óóó€appreciationðð€as€required€by€T.C.A.€ðð€36„4„121(b)(1)€(emphasis€in€original).Ð / ÐÌà  àTo€briefly€reiterate,€T.C.A.€ðð€36„4„121(b)(1)€defines€marital€property€to€include€any€increaseÐ  R Ðin€value€to€the€separate€property€of€a€party€during€the€course€of€a€marriage€ò òòòwhere€both€parties€to€theÐ ë ; Ðmarriage€contributed€to€the€preservation€and€appreciation€of€the€propertyóóó ó.€€The€evidence€in€theÐ Õ!%  Ðrecord€is€undisputed€that€Wifeððs€CMA€account€was€valued€at€$126,801.00€at€the€time€of€the€partiesððÐ ¿"! Ðmarriage.€€The€trial€court€calculated€the€value€of€Wifeððs€CMA€at€the€time€of€the€partiesðð€divorce€asÐ ¨#ø" Ðapproximately€$1,275,000.00.€€The€courtððs€calculation€indicates€an€estimated€appreciation€in€valueÐ ‘$á# Ðof€$1,148,199.00.€€Ó^¸ÓÐ z%Ê $ Ðà  àIn€its€adopted€Findings€of€Fact€and€Conclusions€of€law,€the€trial€court€found:Ð L'œ"& ÐÓ†¿ÓÌà8  àà8` Ð Ð à...€Husband€made€no€contribution,€direct€or€indirect,€which€resultedÐ *W%) Ðin€any€appreciation€of€the€value€of€Wifeððs€CMA€account.€€The€CourtÐ ð*@&* Ðalso€finds€that€Wife€made€no€direct€contribution€to€the€appreciationÐ Ù+)'+ Ðof€this€account.€€Rather,€the€appreciation€or€increase€in€the€value€ofÐ ° ÐWifeððs€account€was€solely€as€a€result€of€market€conditions.Йé` x` x ÐÌò òó óWe€find€no€evidence€in€the€record€to€preponderate€against€the€trial€courtððs€finding€that€HusbandÐ k» Ðmade€no€substantial€contribution€to€Wifeððs€CMA€account,€either€direct€or€indirect,€which€resultedÐ T¤ Ðin€any€appreciation€in€the€value€of€said€account.€€ò òòòCfóóó ó.€ò òòòLangschmidt€v.€Langschmidtóóó ó,€81€S.W.3d€741,Ð =  Ð747€(Tenn.€2002)€(Decision€of€Tennessee€Supreme€Court€affirming€the€trial€courtððs€holding€thatÐ ' w ÐHusbandððs€non„IRA€assets€were€his€separate€property€where€ð ðthe€appreciation€of€Husbandððs€non„Ð  ` ÐIRA€assets€was€entirely€market€driven,ðð€and€where€there€was€no€ð ðevidence€that€Wife€substantiallyÐ ù I Ðcontributed€to€the€preservation€and€appreciation€of€these€assets.ðð).€€While€Husbandððs€contributionÐ â 2  Ðto€the€marital€estate€as€the€primary€wage€earner€may€have€been€beneficial€in€the€preservation€andÐ Ë   Ðslight€appreciation€of€Wifeððs€CMA€account,€the€evidence€establishes€that€Wifeððs€account€increasedÐ ´  Ðin€value€by€approximately€$1,000,000.00€in€November€1998€as€a€result€of€the€inheritance€sheÐ í  Ðreceived€from€her€fatherððs€death.€€On€the€basis€of€this€evidence,€we€are€unable€to€conclude€that€theÐ †Ö  Ðappreciation€realized€in€Wifeððs€CMA€account€was€the€result€of€any€substantial€contribution€fromÐ o¿  ÐHusband.Ð X¨  ÐÌà  àWe€note€further€that€Husband€acknowledged€on€cross„examination€that€the€limited€adviceÐ *z Ðthat€he€gave€Wife€regarding€the€management€of€this€account€did€not€result€in€any€appreciation€in€theÐ c Ðvalue€of€the€account,€stating:Ð üL ÐÌà8  àà8` Ð Ð àQ.€€But€now€you€say€you€did€on€one€occasion€tell€her€she€ought€toÐ Î Ðliquidate€or€sell€some€of€her€stock?з` x` x ÐÌà8  àà8` Ð Ð àA.€€Yes,€sir.ЉÙ` x` x ÐÌà8  àà8` Ð Ð àQ.€€All€right.€€Well,€do€you€ð!ð€do€you€claim€that€the€ð!ð€any€appreciationÐ [« Ðthat€is€in€her€stock€was€due€to€you?ÐD”` x` x Ðà8  àà8` Ð Ð àÐ ` x` x Ðà8  àà8` Ð Ð àA.€€Yes,€sir.Ðf` x` x Ðà8  àà8` Ð Ð àÐ ` x` x Ðà8  àà8` Ð Ð àQ.€€What€do€you€claim€that€she€has,€more€money,€because€of€adviceÐ è 8 Ðthat€you€gave€her?ÐÑ!! ` x` x Ðà8  àà8` Ð Ð àÐ ` x` x Ðà8  àà8` Ð Ð àA.€€None.У#ó"` x` x ÐÌà8  àà8` Ð Ð àQ.€€None.€€So€you€donððt€claim€that€any€of€the€appreciation€in€herÐ u%Å $ Ðaccounts€was€due€to€you;€is€that€right?Ð^&®!%` x` x Ðà8  àà8` Ð Ð àÐ ` x` x Ðà8  àà8` Ð Ð àA.€€Not€to€my€advice.Ð0(€#'` x` x Ðò òÌó óà  àWe€again€observe€the€trial€courtððs€rule€on€accrediting€the€testimony€of€witnesses.€€ò òòòSeeÐ *S%) ÐMcCaleb€v.€Saturn€Corp.óóó ó,€910€S.W.2d€412,€415€(Tenn.€1995);€òòò òWhitaker€v.€Whitakeró óóó,€957€S.W.2dÐ í*=&* Ð834,€837€(Tenn.€Ct.€App.€1997);€ò òòòIn€re€Estate€of€Walton€v.€Youngó óóó,€950€S.W.2d€956,€959€(Tenn.Ð ×+''+ Ð1997).€€In€the€instant€case,€it€is€apparent€that€the€trial€court€accorded€little€credit€to€HusbandððsÐ ° Ðtestimony€regarding€his€contribution€to€the€appreciation€of€Wifeððs€CMA€account.€€Paying€properÐ ™é Ðdeference€to€the€weight,€faith,€and€credit€given€by€the€trial€court€to€Husbandððs€testimony,€we€findÐ ‚Ò ÐHusbandððs€issue€without€merit.€€The€trial€court€did€not€err€in€finding€Wifeððs€CMA€account,€includingÐ k» Ðthe€appreciation€thereof,€to€be€separate€property.€€Ð T¤ ÐÌÓ  Óò òII.ó óÐ & v ÐÓÔÑÓÌà  àHusbandððs€next€issue€for€review€presents€the€question€of€whether€the€trial€court€erred€ð ðinÐ ù I Ðfailing€to€appropriately€consider€the€statutory€factors€in€T.C.A.€ðð€36„4„121(c),€resulting€in€anÐ â 2  Ðinequitable€divisionðð€of€marital€property.€€Husbandððs€objection€to€the€trial€courtððs€division€of€maritalÐ Ë   Ðproperty€appears€to€be€best€summarized€by€the€following€statement€from€his€brief€to€this€Court:Ð ´  ÐÌà8  àà8` Ð Ð àà ¸ àMr.€Hirschman€respectfully€submits€that€the€preponderanceÐ †Ö  Ðof€the€evidence€does€not€support€the€Trial€Judgeððs€valuation€of€theÐ o¿  Ðmarital€residence€at€$190,000€or€the€resulting€inequitable€propertyÐ X¨  Ðdivision.€€Mr.€Hirschman€further€argues€that€the€assessment€of€childÐ A‘ Ðsupport€arrearages€to€be€offset€against€his€limited€equity€in€theÐ *z Ðmarital€residence€was€inappropriate.€€Rather,€consideration€shouldÐ c Ðhave€been€given€to€offsetting€the€ð ðtrustðð€account,€funded€in€part€byÐ üL Ðunauthorized€withdrawals€in€the€amount€of€at€least€$9100€from€theÐ å5 Ðpartiesðð€joint€account.ÐÎ` x` x ÐÌò òó óà  àAlthough€there€is€a€presumption€that€marital€property€is€owned€equally,€there€is€noÐ  ð Ðpresumption€that€marital€property€should€be€divided€equally.€€ò òòòBookout€v.€Bookoutóóó ó,€954€S.W.2d€730,Ð ‰Ù Ð731€(Tenn.€Ct.€App.€1997).€€Thus,€an€equitable€division€of€the€marital€property€need€not€be€an€equalÐ sà Ðdivision€of€the€property.€€ò òòòIdóóó ó.€€A€trial€court€is€afforded€wide€discretion€when€dividing€the€maritalÐ \¬ Ðproperty,€and€its€distribution€will€be€given€ð ðgreat€weightðð€on€appeal.€€ò òòòFord€v.€Fordóóó ó,€952€S.W.2d€824,Ð F– Ð825€(Tenn.€Ct.€App.€1997).€€Guidelines€for€the€equitable€division€of€marital€property€are€set€forthÐ 0€ Ðin€T.C.A.€ðð€36„4„121(c)€(Supp.€2003).€€That€statute€provides,€in€pertinent€part:Ð i ÐÌà8  àà8` Ð Ð àà ¸ à(c)€In€making€equitable€division€of€marital€property,€the€courtÐ ë ; Ðshall€consider€all€relevant€factors€including:ÐÔ!$ ` x` x ÐÌà8  àà8` Ð Ð àà ¸ à(1)€The€duration€of€the€marriage;Ц#ö"` x` x ÐÌà8  àà8` Ð Ð àà ¸ à(2)€The€age,€physical€and€mental€health,€vocational€skills,Ð x%È $ Ðemployability,€earning€capacity,€estate,€financial€liabilities€andÐ a&±!% Ðfinancial€needs€of€each€of€the€parties;ÐJ'š"&` x` x ÐÌà8  àà8` Ð Ð àà ¸ à(3)€The€tangible€or€intangible€contribution€by€one€(1)€party€toÐ )l$( Ðthe€education,€training€or€increased€earning€power€of€the€other€party;Ð*U%)` x` x Ðâ âÐ î*>&* Ðà8  àà8` Ð Ð àà ¸ à(4)€The€relative€ability€of€each€party€for€future€acquisitions€ofÐ ° Ðâ âcapital€assets€and€income;Йé` x` x ÐÌà8  àà8` Ð Ð àà ¸ à(5)€The€contribution€of€each€party€to€the€acquisition,Ð k» Ðpreservation,€appreciation,€depreciation€or€dissipation€of€the€maritalÐ T¤ Ðor€separate€property,€including€the€contribution€of€a€party€to€theÐ =  Ðmarriage€as€homemaker,€wage€earner€or€parent,€with€the€contributionÐ & v Ðof€a€party€as€homemaker€or€wage€earner€to€be€given€the€same€weightÐ  _ Ðif€each€party€has€fulfilled€its€role;Ðø H` x` x ÐÌà8  àà8` Ð Ð àà ¸ à(6)€The€value€of€the€separate€property€of€each€party;ÐÊ  ` x` x ÐÌà8  àà8` Ð Ð àà ¸ à(7)€The€estate€of€each€party€at€the€time€of€the€marriage;Мì ` x` x ÐÌà8  àà8` Ð Ð àà ¸ à(8)€The€economic€circumstances€of€each€party€at€the€time€theÐ n¾  Ðdivision€of€the€property€is€to€become€effective;ÐW§ ` x` x ÐÌà8  àà8` Ð Ð àà ¸ à(9)€The€tax€consequences€to€each€party,€costs€associated€withÐ )y Ðthe€reasonably€foreseeable€sale€of€the€asset,€and€other€reasonablyÐ b Ðforeseeable€expenses€associated€with€the€asset;ÐûK` x` x ÐÌà8  àà8` Ð Ð àà ¸ à(10)€The€amount€of€social€security€benefits€available€to€eachÐ Í Ðspouse;€andж` x` x ÐÌà8  àà8` Ð Ð àà ¸ à(11)€Such€other€factors€as€are€necessary€to€consider€theÐ ˆØ Ðequities€between€the€parties.ÐqÁ` x` x ÐÌà  àWe€note,€initially,€that€Husbandððs€brief€to€this€Court€appears€to€suggest€that€the€trial€courtÐ C“ Ðdid€not€appropriately€consider€factors€(2),€(4),€(6),€and€(8)€listed€in€T.C.A.€ðð€36„4„121(c).€However,Ð ,| Ðdespite€Husbandððs€apparent€assertion€that€the€trial€court€did€not€appropriately€consider€theÐ e Ðaforementioned€statutory€factors,€he€does€not€explain€how€these€factors€support€his€argument€thatÐ þN Ðthe€trial€courtððs€division€of€marital€property€was€inequitable.€€Ð ç 7 ÐÌà  àThe€trial€courtððs€Final€Decree€of€Divorce€states€that€the€court€considered€the€followingÐ ¹" ! Ðevidence€in€reaching€its€decision€in€this€matter:€the€sworn€testimony€of€the€parties€and€theirÐ ¢#ò" Ðwitnesses,€depositions€and€exhibits€entered€into€evidence,€and€the€submissions€ð ðby€counsel€for€eachÐ ‹$Û# Ðparty€to€the€Court€of€Proposed€Findings€of€Fact€and€Conclusions€of€Law.ðð€€Upon€our€reading€of€theÐ t%Ä $ Ðrecord,€we€find€that€the€court€had€sufficient€evidence€before€it€with€regard€to€these€factors.€€WeÐ ]&­!% Ðfurther€find€no€evidence€to€indicate€that€the€trial€court€did€not€properly€consider€this€evidence€inÐ F'–"& Ðmaking€an€equitable€distribution€of€the€marital€propertyÐ /(#' ÐÌà  àHaving€already€found€that€the€trial€court€properly€characterized€Wifeððs€CMA€account€asÐ *Q%) Ðseparate€property,€we€note€that€the€court€divided€the€partiesðð€marital€property€as€follows:Ð ê*:&* ÐÐ Ó+#'+ Ðà8  àà8` Ð Ð àà ¸ àThe€Court€further€concludes€that€the€marital€property€shouldÐ ° Ðbe€divided€as€follows:€Each€party€shall€keep€their€own€automobiles.€Ð ™é ÐThe€Husband€shall€receive€the€entire€joint€CMA€account€in€theÐ ‚Ò Ðamount€of€$8,400.€€Wife€shall€keep€the€personal€property€in€theÐ k» Ðhouse׃×Ý ƒ #ÃÝòòÚ  Ú2Ú  ÚóóÝ  Ý×  ×€and€the€house€and€the€Husband€shall€keep€his€personalÐ T¤ Ðproperty.€€Wife€will€pay€the€Husband€the€sum€of€$15,000€as€hisÐ =  Ðdivision€of€the€equity€in€the€marital€residence.€€The€Husband€shallÐ & v Ðkeep€the€funds€he€withdrew€from€his€retirement€account€in€theÐ  _ Ðapproximate€amount€of€$11,600,€but€any€amount€due€from€the€WifeÐ ø H Ðto€the€Husband€shall€be€offset€by€his€arrearage€in€child€support.Ðá 1 ` x` x ÐÌà8  àà8` Ð Ð àà ¸ àThe€remaining€Merrill€Lynch€account€which€was€establishedÐ ³  Ðfor€the€benefit€of€the€partiesðð€minor€son€shall€remain€in€WifeððsÐ œì  Ðcustody,€as€trustee,€and€shall€be€used€only€for€the€benefit€of€the€minorÐ …Õ  Ðchild.€€Wife€shall€be€enjoined€from€using€the€funds€in€the€account€forÐ n¾  Ðany€purpose€other€than€for€the€use€and€benefit€of€the€minor€child.ÐW§ ` x` x ÐÌò òó óà  àTo€properly€address€Husbandððs€allegation€that€the€trial€courtððs€distribution€of€maritalÐ )y Ðproperty€was€inequitable,€we€must€first€consider€his€assertion€that€the€trial€court€erred€in€its€valuationÐ b Ðof€the€marital€home.€€At€trial,€Wife€introduced€Mr.€Joe€Burrow€(ð ðBurrowðð)€as€a€real€estate€appraisalÐ ûK Ðexpert.€€Burrow€testified€that€he€appraised€the€partiesðð€home€on€September€27,€2001€at€a€value€ofÐ ä4 Ð$188,000.00.€€Despite€the€fact€that€his€appraisal€was€conducted€approximately€ten€months€prior€toÐ Í Ðthe€trial,€Burrow€testified€that€he€felt€his€appraisal€accurately€reflected€the€value€of€the€home€at€theÐ ¶ Ðdate€of€trial.Ð Ÿï ÐÌà  àIn€response€to€Burrowððs€testimony,€Husband€entered€as€an€exhibit€the€deposition€testimonyÐ qÁ Ðof€his€real€estate€appraisal€expert,€Mr.€Elvin€Ray€Hoover€(ð ðHooverðð).€€Hoover€testified€that€heÐ Zª Ðperformed€a€residential€appraisal€of€the€partiesðð€home€prior€to€trial.€€Hooverððs€appraisal€calculatedÐ C“ Ðthe€market€value€of€the€partiesðð€marital€home€as€$205,000.00.Ð ,| ÐÌà  àUpon€consideration€of€the€expertsðð€testimony€and€appraisals,€the€trial€court€valued€the€maritalÐ þN Ðresidence€at€$190,000.00.€€The€court€noted€that€the€marital€home€ð ðhas€a€mortgage€in€the€amount€ofÐ ç 7 Ð$125,000,€so€that€the€equity€is€approximately€$65,000.ðð€€The€court€determined€that€Wife€was€to€beÐ Ð!   Ðsolely€responsible€for€the€remaining€mortgage€payments.Ð ¹" ! Ðà  àIt€is€settled€law€in€Tennessee€that€ð ð[t]he€value€of€a€marital€asset€is€determined€by€consideringÐ ¢#ò" Ðall€relevant€evidence€regarding€value.ðð€€ò òòòWallace€v.€Wallaceóóó ó,€733€S.W.2d€102,€107€(Tenn.€Ct.€App.Ð ‹$Û# Ð1987)€(citations€omitted).€€ð ðThe€burden€is€on€the€parties€to€produce€competent€evidence€of€value,Ð u%Å $ Ðand€the€parties€are€bound€by€the€evidence€they€present.ðð€€òòò òIdó óóó.€(citations€omitted).€€ð ðThus€the€trialÐ ^&®!% Ðcourt,€in€its€discretion,€is€free€to€place€a€value€on€a€marital€asset€that€is€within€the€range€of€theÐ H'˜"& Ðevidence€submitted.ðð€€ò òòòIdóóó ó.€(citations€omitted).€€In€light€of€these€rules,€we€find€that€the€trial€court€didÐ 1(#' Ðnot€err€in€assigning€a€value€to€the€partiesðð€marital€home€that€fell€within€the€range€of€the€evidenceÐ ° Ðsubmitted€at€trial€by€the€partiesðð€respective€experts.Ð ™é ÐÌà  àHaving€found€that€the€trial€court€correctly€valuated€the€partiesðð€marital€residence,€we€nowÐ k» Ðconsider€whether€the€trial€courtððs€distribution€of€marital€property€was,€in€fact,€inequitable.€€Again,Ð T¤ Ðin€light€of€the€trial€courtððs€proper€characterization€of€Wifeððs€CMA€account€as€separate€property,€weÐ =  Ðare€left€with€marital€property€consisting€of€a€marital€home€valued€at€$190,000.00€with€approximatelyÐ & v Ð$65,000.00€in€equity,€automobiles,€$10,000.00€worth€of€personal€property€in€the€home,€a€joint€CMAÐ  _ Ðaccount€valued€at€approximately€$8,400.00,€Husbandððs€furniture€and€fixtures,€and€HusbandððsÐ ø H Ðretirement€account€worth€approximately€$11,600.00Ð á 1  ÐÓûùÓÌÓçþÓà  àTo€reiterate,€pursuant€to€the€trial€courtððs€Final€Decree€of€Divorce,€Wife€received€herÐ œì  Ðautomobile,€the€marital€home,€$50,000.00€in€equity€in€the€marital€home,€and€the€$10,000.00€inÐ …Õ  Ðpersonal€property.€€We€note,€additionally,€that€the€trial€court€awarded€Wife€the€Merrill€LynchÐ n¾  Ðaccount€established€as€a€trust€for€the€benefit€of€the€partiesðð€minor€child,€as€marital€property.€€DespiteÐ W§  Ðthe€trial€courtððs€designation€of€this€account€as€marital€property,€we€find€that€the€account€should€notÐ @ Ðbe€considered€as€marital€property€because€it€was€established€solely€for€the€use€and€benefit€of€theÐ )y Ðminor€child.€€The€courtððs€Final€Decree€enjoins€Wife€from€using€the€funds€in€this€account€for€anyÐ b Ðother€purpose.€€Therefore,€despite€Husbandððs€contention€to€the€contrary,€neither€Wifeððs€separateÐ ûK ÐCMA€account€nor€the€trust€account€established€for€the€partiesðð€minor€child€should€be€considered€partÐ ä4 Ðof€Wifeððs€marital€property€distribution.€Ð Í ÐÌà  àAs€his€share€of€marital€property,€Husband€received€his€automobile(s),€the€partiesðð€joint€CMAÐ Ÿï Ðaccount,€$15,000.00€in€equity€in€the€partiesðð€marital€home,€and€his€retirement€account.€€Moreover,Ð ˆØ Ðwe€note€that€Husband€is€exempted€from€liability€on€the€remaining€mortgage€payments€on€the€maritalÐ qÁ Ðhome.Ð Zª ÐÌà  àFrom€our€review€of€the€entire€record€in€this€case,€we€find€that€the€evidence€does€notÐ ,| Ðpreponderate€against€the€trial€courtððs€findings€nor€does€the€evidence€indicate€that€the€trial€courtÐ e Ðabused€its€discretion€in€making€a€division€of€the€marital€property.€€We€find€the€settlement€reachedÐ þN Ðby€the€trial€court€to€be€fair€and€just€under€the€circumstances,€and€therefore€consider€HusbandððsÐ ç 7 Ðallegation€that€the€trial€court€erred€in€making€an€inequitable€division€of€the€marital€property€to€beÐ Ð!   Ðwithout€merit.Ð ¹" ! ÐÌà  àTo€briefly€address€Husbandððs€vague€assertion€that€the€trial€court€erred€in€directing€the€offsetÐ ‹$Û# Ðof€Husbandððs€due€and€owing€child€support€obligations€against€his€ð ðlimited€equity€in€the€maritalÐ t%Ä $ Ðresidence,ðð€we€note€that€Husband€fails€to€cite€to€any€case€law€in€support€of€his€allegation.€€Moreover,Ð ]&­!% Ðwe€contend€that€Husbandððs€child€support€debts€are€entitled€to€first€priority€in€collection,€and€areÐ F'–"& Ðaware€of€no€authority€that€prohibits€the€court€from€offsetting€these€obligations€against€HusbandððsÐ /(#' Ðâ âmarital€property€award.ÓÓÐ )h$( ÐÓ6 Óà  àHaving€already€determined€that€the€Merrill€Lynch€account€established€as€a€trust€for€theÐ ° Ðpartiesðð€minor€son€is€not€marital€property,€we€need€not€consider€Husbandððs€assertion€that€saidÐ ™é Ðaccount€should€be€offset€against€Wifeððs€share.Ð ‚Ò Ðâ âÌà  àFor€these€reasons,€we€find€that€the€trial€court€properly€considered€the€factors€set€forth€inÐ T¤ ÐT.C.A.€ðð€36„4„121(c)€in€making€a€distribution€of€the€partiesðð€marital€property,€and€further€find€theÐ =  Ðcourtððs€distribution€to€be€equitable.Ð & v ÐÌò òÓ  ÓIII.ó óÐ ø H ÐÓö ÓÌà  àHusbandððs€final€issue€for€review€asks€this€Court€to€determine€whether€the€trial€court€erredÐ Ë   Ðin€denying€his€request€for€attorneyððs€fees.Ð ´  ÐÌà  àThe€trial€court€is€afforded€discretion€concerning€whether€to€award€attorneyððs€fees€in€a€divorceÐ †Ö  Ðcase.€€ò òòòLong€v.€Longóóó ó,€957€S.W.2d€825,€827€(Tenn.€Ct.€App.€1997).€€On€appeal,€an€appellate€courtÐ o¿  Ðshall€not€interfere€with€the€trial€courtððs€decision€except€upon€a€showing€of€an€abuse€of€thatÐ Y©  Ðdiscretion.€€ò òòòIdóóó ó.€€Upon€our€review€of€the€record€in€this€matter,€we€find€no€evidence€to€indicate€thatÐ B’ Ðthe€trial€court€abused€its€discretion€in€refusing€to€award€Husband€attorneyððs€fees.Ð ,| ÐÌò òÓ  ÓIV.ó óÐ þN ÐÓ]ÓÌà  àIn€light€of€our€prior€rulings€in€this€matter,€we€pretermit€Wifeððs€issues.Ð Ñ! ÐÌò òÓ  ÓV.ó óÐ £ó ÐÓÓÌà  àIn€conclusion,€we€affirm€the€Final€Decree€of€the€trial€court€in€all€respects.€€Costs€of€thisÐ vÆ Ðappeal€are€assessed€against€plaintiff,€Shayle€Israel€Hirschman,€and€his€sureties.Ð _¯ ÐÌÔ#†¼Ý »XX“Oô #ÔÔ€X“OX»¼Ý ÔÌà  àà ` àà ¸ àà  àà h àà À à__________________________________________Ð j Ðà  àà ` àà ¸ àà  àà h àà À àW.€FRANK€CRAWFORD,€PRESIDING€JUDGE,€W.S.