ÿWPC ‹s}IùÆt:FǨ¼1®±6àj6Ÿ&û#dåL€ Ëz©~J[ÁöpDsû’3‘û¶– Š®Õ~º 9ÏÀc“DÛ˜A+ iÍ -*£±QåuÒZƒËRh†rOJþ_‰"@͆ nëÏ}\ÁÎ9ò<°/Œ)ø²œÖ/_ð{ј±©f»fù¢¦¸œ b úØ™—`رÙ_‘eÛH&‰VÁ¹Òb&ÆHl ¢~öÑÐf·jGñÒ_ `Ö-oÔÔqû½ê[•Tó ú·¯Hô™°½Ó–=‰Ù¦M ØÇbvÌj öf»tÄiUÍô‹7'@¡ŒÈ¦’H*hB¹JÁ9å-‰ƒŠÙî`’–L„£w± "ïÖ©³”"lçgN©þêÆ@V¼#~õOq;0w¡nÏ´z`Ndú¡cñOù{_æy¾‹AÚ‹êâp´" ¹ì¶2k aVìgÅÔ™¤yUV +úià¾Ô')U\¡Ù#PñL/Æ ° ¹ê,nïÊã¤R ÀÔBº=Ä(°²EREÑMðo;PˆØÓæ„ô´F"*´¶¦™?3rÌyKÆVö4rgJå§ÃUq\›¡À]b %\^ b 0ˆnUNöwD4H\ zkÒå· m¹ #ÁÐ UN‘ Æß Æ¥ Æk Æ1 0D÷N;q=É®Ewy Ù!!!!!!!!!!!!!!!!!!!!!búúúúúúúúúúúúúúúúúúúúúúúúúúúúúúúúúúúú 0ë Bíí 0¤  D3® D-á 0K ASYƬ 0¤r 0D A«Z »f£%+â (`£ª$¡¡Ñ€.ÑÑ8€½­»»d»»d8ÑÑ ý ÑÓ  Ó(í€"  Z6Times New Roman RegularòK+´¤k2$.¡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 8000 Series PSØÚØÚÚØØÚ0(ÖÃ9 Z‹6Times New Roman RegularLevel 1Level 2Level 3Level 4Level 5‚Level 1Level 2Level 3Level 4Level 5„Level 1Level 2Level 3Level 4Level 5…Level 1Level 2Level 3Level 4Level 5(#Ã$òòÚ  Ú0Ú  Úóó gÝ ƒRP¢$ÝÓ  Óà  àòòÚ  Ú2Ú  ÚóóÔ€ ôÁÿ ò» »ÔÝ  ÝÔ_Ô€€The€Special€Master,€in€his€third€and€final€report,€again€addressed€the€1994€tax€liability€issue€although€the€TrialÐ ° ÐCourt€did€not€specifically€refer€this€particular€issue€to€the€Special€Master€in€its€1999€Order.€ ¿Ý ƒRP¢$ÝÓ  Óà  àòòÚ  Ú1Ú  ÚóóÔ€ ôÁÿ ò» »ÔÝ  ÝÔ_Ô€€For€simplicityððs€sake,€we€use€round€numbers€in€this€opinion.  –Ý ƒRP¢$ÝÓ  Óà  àòòÚ  Ú4Ú  ÚóóÔ€ ôÁÿ ò» »ÔÝ  ÝÔ_Ô€€We€acknowledge€that€upon€Defendantððs€objection€to€the€Special€Masterððs€final€report,€the€1999€Report,€theÐ ° ÐTrial€Court€itself€heard€testimony€from€the€parties€regarding€the€1994,€1995€and€1996€tax€liability€issue.€€The€record€onÐ tÄ Ðappeal,€nevertheless,€shows€that€with€respect€to€the€1994€tax€liability,€the€Special€Master€decided€that€Defendant€shouldÐ 8ˆ Ðbe€assigned€the€tax€liability€in€his€òòfirstóó€report€which€was€adopted€by€the€Trial€Courtòòóó.€€The€transcript€from€the€first€SpecialÐ üL ÐMaster€hearing€contains€testimony€from€the€parties€regarding€the€issue€of€their€1994€tax€liability,€but€the€Trial€Court€didÐ À Ðnot€have€access€to€this€transcript€at€any€time€this€issue€was€raised.€€ ÏÝ ƒRP¢$ÝÓ  Óà  àòòÚ  Ú3Ú  ÚóóÔ€ ôÁÿ ò» »ÔÝ  ÝÔ_Ô€€The€technical€record€on€appeal€only€contains€these€documents€for€both€parties€for€1995,€and€only€containsÐ ° ÐPlaintiffððs€Affidavit€of€Income€and€Expenses€for€1997.€€It€should€also€be€noted€that€after€the€third€Special€Master€hearing,Ð tÄ Ðthe€Trial€Court€held€a€hearing€regarding€Defendantððs€objections€to€the€1999€Report.€€After€this€hearing,€the€Trial€CourtÐ 8ˆ Ðallowed€Plaintiff€to€file€supplemental€exhibits,€including€tax€returns€and€òòportions€óóof€the€transcript€from€the€òòsecondóó€SpecialÐ üL ÐMaster€hearing.- ù-(|G2P¢$¤¤Ý ƒ£ª!ÝÑ€.ÑÑ8€¤»»d d 8ÑÑ ý ÑÓ  ÓÝ  Ýà  àòòÚ  Ú0Ú  ÚóóÔ€ôwò»»Ô d(|3Eô$££Ý ƒ£ª!ÝÑ€.ÑÑ8€¤»»d d 8ÑÑ ý ÑÓ  ÓÝ  ÝVVVV'ÿÿdxd)!ÈÈÈÈdxdx( ±þ$’’ò òFigure€Ú  Ú1Ú  Úó ó^_X`YEþÿ<<CÿÿƒLevel 1Level 2Level 3Level 4Level 5(|3Eô$¢¢Ý ƒ£ª!ÝÑ€.ÑÑ8€¤»»d d 8ÑÑ ý ÑÓ  ÓÝ  Ý($$””ò òÚ  Ú1Ú  Úó óX[Z&OLE 2.0 Box <=8ÿÿÿÿÿÿÿÿÿÿCÿÿ HKKKKÝ ƒ£ª!ÝÑ€.ÑÑ8€ »»d dÈ8ÑÑ ý ÑÓ  ÓÝ  ÝÔ_ÔÑ8€bÌXXdê»»d 8Ñà@¦ ¦ ìàIN€THE€COURT€OF€APPEALS€OF€TENNESSEEˆÐ ° Ðà@””$ìàAT€KNOXVILLEˆÐ  Ðà@ëë ìàJuly€12,€2001€SessionˆÐ Ô$ ÐÔ‡ X)ÛX» »ÔÌÌÌò òÔ#† »xw»X X)Û€#Ôà@¡¡ìàCATHERINE€DEAN€JACKSON€v.€BRUCE€LANE€JACKSONÔ‡ X)ÛX» »xwÔó óˆÐ ª ú ÐÌà@2 2 ìàò òAppeal€from€the€Circuit€Court€for€Hamilton€CountyˆÐ ª ú Ðà@¡ ¡ ìàNo.€95„DR„1170€€€€€€Samuel€H.€Payne,€Judgeó óˆÐ – æ  ÐÌà  àà ` àà ¸ àà  àà h àFILED€SEPTEMBER€5,€2001Ð n¾  ÐßA€V) °°` d€÷E<Y` AßÐ Zª  Ðò òÌà@ÏÏìàNo.€E2001„00287„COA„R3„CVˆÐ U¥  ÐÌßA€V) °°` dE<,` AßÐ -} Ðó óÌÌÓÓÓÓCatherine€Dean€Jackson€(ð ðPlaintiffðð)€filed€a€Complaint€for€divorce€against€her€husband,€Bruce€LaneÐ d ÐJackson€(ð ðDefendantðð).€€The€parties€entered€a€stipulation,€which€was€approved€by€the€Trial€Court,Ð P Ðin€which€they€agreed€both€parties€were€entitled€to€a€divorce€and€agreed€that€Plaintiff€be€grantedÐ ì< Ðcustody€of€their€minor€child.€€The€parties,€however,€did€not€agree€on€the€remaining€issues€of€alimonyÐ Ø( Ðand€the€division€of€marital€property€and€liabilities.€€Over€approximately€four€years,€Ô#† »xw»X X)Û#ÔÔ‡ X)ÛX» »xwÔthe€Trial€CourtÐ Ä Ðreferred€these€issues€to€a€Special€Master€on€three€occasions.€€Upon€each€referral€by€the€Trial€Court,Ð ° Ðthe€Special€Master€held€a€hearing€in€which€he€heard€arguments€and,€during€the€first€two€hearings,Ð œì Ðheard€testimony€from€the€parties€and€witnesses.€€After€each€hearing,€the€Special€Master€filed€hisÐ ˆØ Ðreport,€but€did€not€file€a€transcript€of€the€hearing€with€the€report€as€required€by€Tenn.€R.€Civ.€P.Ð tÄ Ð53.04(1).€€Among€other€findings,€the€Special€Master€recommended€that€Plaintiff€receiveÐ `° Ðð ðrehabilitative€alimony€for€life€.€.€.€ðð€in€the€amount€of€$1,000€per€month€and€that€Defendant€pay€theÐ Lœ Ðpartiesðð€entire€1994€tax€liability.€€With€the€exception€of€modifying€the€Special€Masterððs€alimonyÐ 8ˆ Ðrecommendation€to€alimony€òòin€futuroóó,€the€Trial€Court€adopted€the€Special€MasterððsÐ $ t Ðrecommendations€which€precipitated€Defendantððs€appeal.€€Due€to€the€Special€Masterððs€failure€toÐ !`  Ðcomply€with€Tenn.€R.€Civ.€P.€53.04(1),€we€vacate€the€portion€of€the€the€Trial€Courtððs€judgmentÐ ü!L! Ðrelative€to€alimony€and€the€1994€tax€liability,€affirm€the€remainder€of€the€judgment,€and€remand.Ð è"8" ÐÌÓ  Óò òTenn.€R.€App.€P.€3€Appeal€as€of€Right;€Judgment€of€the€Circuit€Court€Ð À$ $ ÐVacated€In€Part;€Case€Remanded.Ð ¬%ü % ÐÌÓ4 ÓòòÔ#† »xw»à X)ÛÖ#ÔÔ‡ X)ÛX. »xwÔó óD.€Michael€Swiney,€J.óó,€delivered€the€opinion€of€the€court,€in€which€òòHouston€M.€Goddard,€P.J.,Ð „'Ô"' ÐóóandÔ#† »xw»X X)Û #ÔÔ‡ X)ÛX» »xwÔ€òòHerschel€P.€Franks,€Jóó.òòóó,€joined.Ð p(À#( ÐÌJohn€P.€Konvalinka€and€Mathew€D.€Brownfield,€Chattanooga,€Tennessee,€for€the€Appellant,€BruceÐ H*˜%* ÐLane€Jackson.Ð 4+„&+ ÐÌGrace€E.€Daniell,€Chattanooga,€Tennessee,€for€the€Appellee,€Catherine€Dean€Jackson.Ð  -\(-ý ÐÓbÓò òà@66'ìàOPINIONó óÔ#† »xw»X X)ÛË #ÔÔ‡ X)ÛX» »xwԈР° Ðà  àà ` àòòóóÔ#† »xw»X X)Û…#ÔÔ€ X)ÛX» »xwÔà@ÛÛ%ìàò òòòBackgroundó óóóˆÐ ˆØ ÐÓÓà  àà ` àCatherine€Dean€Jackson€filed€a€divorce€Complaint€in€1995€against€her€husband,€BruceÐ `° ÐLane€Jackson.€€Thereafter,€the€parties€filed€a€Stipulation€of€Mutual€Divorce€in€which€the€partiesÐ L œ Ðagreed€both€were€entitled€to€a€divorce€and€agreed€that€Plaintiff€should€have€custody€of€their€minorÐ 8 ˆ Ðchild.€€The€Trial€Court€entered€an€Order€granting€the€partiesðð€divorce€and€awarding€custody€toÐ $ t ÐPlaintiff.€€The€Trial€Court,€in€this€Order,€referred€the€remaining€issues,€including€division€of€theÐ  ` Ðpartiesðð€assets€and€liabilities,€the€valuation€of€Defendantððs€business,€€alimony,€and€child€support€toÐ ü L  Ða€Special€Master.€Ð è 8  ÐÌà  àà ` àThereafter,€a€Special€Masterððs€Report€(ð ð1995€Reportðð)€addressing€all€of€the€issuesÐ À  Ðassigned€to€the€Special€Master€by€the€Trial€Court€was€filed.€€The€1995€Report€stated€that€an€eight„Ð ¬ü  Ðhour€hearing€was€held€in€October€1995,€but€no€transcript€of€the€hearing€was€attached€to€the€report,Ð ˜è  Ðas€is€required€by€Tenn.€R.€Civ.€P.€53.04(1).€€The€1995€Report€reviewed€the€partiesðð€respectiveÐ „Ô  Ðeducational€backgrounds,€present€and€past€employment,€and€current€earnings.€€The€Special€MasterÐ pÀ Ðfound€that€Plaintiff€earned€$19,000€gross€annual€income€as€a€dental€assistant€and€that€DefendantÐ \¬ Ðearned€approximately€$16,190€gross€monthly€income€and€$10,500€net€monthly€income€as€a€self„Ð H˜ Ðemployed€insurance€broker.׃×Ý ƒ#ÃÝòòÚ  Ú1Ú  ÚóóÝ  Ý×  ×€€The€Special€Master€also€found€in€his€report€that€the€parties€owedÐ 4„ Ðapproximately€$40,000€in€federal€tax€liability€for€1994,€and€recommended,€that€Defendant€pay€theÐ  p Ðentire€amount€of€1994€tax€liability.€€€The€Special€Master€also€recommended€in€his€1995€Report€thatÐ  \ Ðrehabilitative€alimony€of€$2,000€per€month€be€awarded€to€Plaintiff€which€would€be€modified€by€theÐ øH ÐTrial€Court€in€a€future€hearing€once€the€partiesðð€home€was€sold€and€the€equity€divided€between€theÐ ä4 Ðparties.€€Ð Ð  ÐÌà  àà ` àDefendant€filed€a€Motion€to€Confirm€the€1995€Report€without€any€objections.€Ð ¨ø ÐPlaintiff€filed€Objections€to€Special€Masterððs€Report.€€The€Trial€Court€entered€an€Order€confirmingÐ ”ä Ðthe€1995€Report.€€The€Order€does€not€state€that€the€Trial€Court€had€access€to€the€transcript€of€theÐ €Ð Ðhearing€in€its€review€of€the€Special€Masterððs€Report.Ð l¼ ÐÌà  àà ` àIn€June€1997,€Defendant€filed€a€motion,€raising€a€number€of€issues€for€the€TrialÐ D!” ÐCourtððs€consideration,€including€a€request€for€termination€of€Plaintiffððs€award€of€rehabilitativeÐ 0"€  Ðalimony.€€The€Trial€Court€referred€this€issue,€along€with€the€issues€of€child€support€and€the€amountÐ #l! ÐPlaintiff€should€reimburse€Defendant€for€the€joint€tax€liability€previously€paid€by€Defendant,€to€theÐ $X" ÐSpecial€Master.€Ð ô$D # ÐÌà  àà ` àIn€February€1998,€the€Special€Master€filed€a€report€(ð ð1998€Reportðð)€in€which€heÐ Ì&"% Ðaddressed€the€issues€referred€to€him€by€the€Trial€Court,€again€without€attaching€a€transcript€from€theÐ ¸'#& Ðhearing.€€The€Special€Master€stated€in€his€report€that,€due€to€the€fault€of€both€parties,€he€did€notÐ ¤(ô#' Ðconsider€the€issue€of€fault€in€the€determination€of€alimony.€€The€1998€Report€stated€that€PlaintiffððsÐ )à$( Ðincome€from€her€job€as€a€dental€assistant€had€increased€from€$19,000€to€approximately€$22,000€toÐ ° Ð$24,000€per€year.€€The€Special€Master€found€that€Defendantððs€gross€monthly€income€had€notÐ œì Ðchanged€from€the€time€of€the€1995€Report€as€Defendant€still€was€earning€$11,000€per€month€but€thatÐ ˆØ ÐDefendant€had€shown€that€he€could,€at€times,€earn€up€to€$16,000€per€month.€€The€1998€Report€statedÐ tÄ Ðthat€in€light€of€the€duration€of€the€partiesðð€marriage,€Plaintiffððs€relative€economic€disadvantage,€theÐ `° Ðpartiesðð€standard€of€living€during€their€marriage€and€Plaintiffððs€then„depression,€the€Special€MasterÐ L œ Ðrecommended€Plaintiff€receive€$1,000€per€month€in€ð ðrehabilitative€alimony€for€life.ðð€€€Plaintiff€filedÐ 8 ˆ Ða€Motion€to€Confirm€Special€Masterððs€Report.€€In€response,€Defendant€€objected€to€a€number€of€theÐ $ t ÐSpecial€Masterððs€recommendations€and€factual€findings,€including€the€award€of€alimony€to€PlaintiffÐ  ` Ðand€the€Special€Masterððs€failure€to€prorate€the€tax€liability€between€the€parties.Ð ü L  ÐÌà  àà ` àIn€March€1999,€the€Trial€Court€entered€an€Order€adopting€the€1998€Report,€with€theÐ Ô$  Ðexception€of€the€Special€Masterððs€recommendation€that€Plaintiff€receive€rehabilitative€alimony€forÐ À  Ðlife.€€The€Trial€Court€modified€the€alimony€award€to€ð ðpermanent€alimony€for€life€until€the€death€orÐ ¬ü  Ðremarriage€of€[P]laintiffðð€but€approved€the€amount€of€the€alimony€award€of€$1,000€per€month.€Ð ˜è  ÐFurther,€the€Trial€Court,€in€its€1999€Order,€referred€the€issue€of€the€allocation€of€the€1995€and€1996Ð „Ô  Ðtax€liability€to€the€Special€Master.€Ð pÀ ÐÌà  àà ` àThe€Special€Master€filed€a€third€report€in€November€1999€(ð ð1999€Reportðð),€againÐ H˜ Ðwithout€attaching€a€transcript€of€the€hearing,€in€which€he€addressed€the€allocation€of€the€1994,€1995Ð 4„ Ðand€1996€tax€liability.׃×Ý ƒ#ÃÝòòÚ  Ú2Ú  ÚóóÝ  Ý×  ×€€In€his€1999€Report,€the€Special€Master€confirmed€his€previous€finding€fromÐ  p Ðhis€1995€Report€that€Defendant€pay€the€entire€1994€joint€tax€liability€and€found€that€DefendantÐ  \ Ðshould€pay€his€tax€liability€from€1995€and€1996.€€Thereafter,€Plaintiff€filed€a€Motion€to€ConfirmÐ øH ÐSpecial€Masterððs€Report.€€Defendant€objected€to€the€1999€Report.€€The€Trial€Court€held€a€hearingÐ ä4 Ðregarding€the€1994€and€1995€tax€liability€issue€at€which€the€parties€provided€testimony.Ð Ð  ÐÌà  àà ` àThe€Trial€Court€confirmed€the€1999€Report€in€a€Final€Order€which€disposed€of€allÐ ¨ø Ðpending€issues,€again€apparently€without€having€the€opportunity€to€review€a€copy€of€the€transcriptÐ ”ä Ðfrom€the€Special€Masterððs€hearing.€€Thereafter,€Defendant€filed€a€Notice€of€Appeal,€a€DesignationÐ €Ð Ðof€the€Record,€and€along€with€transcripts€from€the€Trial€Courtððs€hearings,€a€partial€transcript€fromÐ l¼ Ðthe€1995€Special€Master€hearing€and€the€full€transcripts€from€the€1998€and€1999€hearings€with€theÐ X ¨ ÐSpecial€Master.€€The€partial€transcript€from€the€1995€Special€Master€hearing€included€only€PlaintiffððsÐ D!” Ðtestimony.€€Defendant€also€filed€exhibits€from€the€Trial€Courtððs€and€the€Special€Masterððs€hearingsÐ 0"€  Ðwithout€designating€the€particular€hearing€for€each€exhibit.€€This€apparently€was€the€first€time€thatÐ #l! Ðany€of€the€transcripts€and€exhibits€from€the€Special€Master€hearings€were€made€a€part€of€the€record.€Ð $X" ÐIn€her€responsive€pleading,€citing€Tenn.€R.€App.€P.€24,€Plaintiff€objected,€contending€that€the€entireÐ ô$D # Ðtranscript€from€the€1995€hearing€should€be€made€a€part€of€the€record€on€appeal.€€Ð à%0!$ ÐÌà  àà ` àThereafter,€the€Trial€Court€entered€an€Order€holding€that€no€further€transcripts€neededÐ ¸'#& Ðto€be€filed.€€The€Trial€Court€held€that€the€parties€had€filed€all€transcripts€known€to€exist€from€theÐ ¤(ô#' ÐSpecial€Master€hearings€and€that€a€transcript€of€Defendantððs€testimony€from€the€1995€hearing€ð ðnoÐ ° Ðlonger€exists€and€cannot€now€be€transcribed.ðð€€The€Trial€Court€further€held€that€the€transcripts€filedÐ œì Ðð ðare,€under€these€circumstances,€the€most€fair,€accurate€and€complete€account€of€what€has€transpired€Ð ˆØ Ð.€.€.€.ðð€€No€Tenn.€R.€App.€P.€24(c)€Statement€of€the€Evidence€was€filed€for€the€missing€portion€of€theÐ tÄ Ð1995€transcript.€€This€matter€then€came€to€this€Court€on€Defendantððs€appeal.€€We€vacate,€in€part,€andÐ `° Ðremand.Ð L œ ÐÌà@))%ìàò òòòDiscussionó óóóˆÐ $ t ÐÌà  àà ` àOn€appeal,€and€although€not€exactly€stated€as€such,€Defendant€argues:€1)€the€TrialÐ ü L  ÐCourt€erred€in€ordering€Defendant€to€pay€all€of€the€partiesðð€1994€tax€liability;€and€2)€the€Trial€CourtÐ è 8  Ðerred€in€modifying€the€Special€Masterððs€award€of€ð ðrehabilitative€alimony€for€lifeðð€to€an€award€ofÐ Ô$  Ðalimonyòò€in€futuroóó€since,€Defendant€argues,€an€award€of€alimony€is€not€warranted.Ð À  ÐÌà  àà ` àPlaintiff€raises€no€additional€issues€on€appeal€but€contends€the€Special€MasterððsÐ ˜è  Ðfindings€and€conclusions€as€adopted€by€the€Trial€Court€are€conclusive€on€appeal€when€supported€byÐ „Ô  Ðmaterial€evidence.€€òòSee€Manis€v.€Manisóó,€49€S.W.3d€295,€301,€2001€WL€60616€(Tenn.€Ct.€App.€Jan.Ð pÀ Ð25,€2001).€€Plaintiff€also€argues€that€since€only€a€partial€transcript€from€the€1995€Special€MasterÐ \¬ Ðhearing€was€filed€by€Defendant,€Defendant€has€waived€all€issues€requiring€a€reference€to€theÐ H˜ Ðtranscript.€€Moreover,€and€most€importantly,€Plaintiff€states€ð ð[t]he€transcript€of€evidence€was€notÐ 4„ Ðconsidered€by€the€trial€judge€in€any€of€the€hearings€which€resulted€in€acceptance€of€the€SpecialÐ  p ÐMasterððs€report.ðð€€We€find€this€final€point€to€be€dispositive€of€this€appeal.Ð  \ ÐÌà  àà ` àTenn.€R.€Civ.€P.€53€provides€that€a€trial€court€may€appoint€a€special€master,€and€inÐ ä4 Ðits€order€of€reference,€set€the€issues€to€be€addressed€by€the€special€master€at€a€proceeding€where€theÐ Ð  Ðspecial€master€may€hear€counselððs€arguments€and€witness€testimony€and€review€exhibits.€€Tenn.€R.Ð ¼  ÐCiv.€P.€53.01„.03.€€Rule€53.04€addresses€the€special€masterððs€report€which€is€to€be€prepared€after€theÐ ¨ø Ðproceeding,€in€pertinent€part,€as€follows:Ð ”ä ÐÌà8  ààHàˆà8` Ð Ð àThe€master€shall€prepare€a€report€upon€the€matters€submitted€by€theÐ l¼ Ðorder€of€reference€and,€if€required€to€make€findings€of€fact€andÐ X ¨ Ðconclusions€of€law,€the€master€shall€set€them€forth€in€the€report.€€TheÐ D!” Ðmaster€shall€file€the€report€with€the€clerk€of€the€court€and,€òòunlessÐ 0"€  Ðotherwise€directed€by€the€order€of€reference,€shall€file€with€it€aÐ #l! Ðtranscript€of€the€proceedings€and€of€the€evidence€and€the€originalÐ $X" Ðexhibitsóó.€.€.€.Ðô$D #` x` x ÐÌTenn.€R.€Civ.€P.€53.04(1)€(emphasis€added).Ð Ì&"% ÐÌÌà  àà ` àThe€record€on€appeal€shows€that€the€Trial€Court€referred€matters€to€the€Special€MasterÐ )à$( Ðon€three€occasions.€€The€Trial€Courtððs€three€orders€of€reference€did€not€exempt€the€Special€MasterÐ |*Ì%) Ðfrom€the€mandate€of€Rule€53.04(1)€that€a€copy€of€the€transcript€of€the€proceedings€and€of€theÐ h+¸&* Ðevidence€and€the€exhibits€shall€be€filed€with€the€Special€Masterððs€report.€€The€Special€Master,Ð ° Ðhowever,€failed€to€file€transcripts€and€exhibits€with€any€of€his€reports.€€The€record€on€appeal€showsÐ œì Ðthat€it€was€only€after€Defendant€filed€his€Notice€of€Appeal€that€Defendant€filed€the€transcripts€andÐ ˆØ Ðnumerous€exhibits€from€the€Special€Master€hearings.Ð tÄ ÐÌà  àà ` àOur€Supreme€Court€found€that€Tenn.€R.€Civ.€P.€53.04(1)€clearly€places€theÐ L œ Ðresponsibility€of€filing€the€transcript€on€the€special€master,€holding:Ð 8 ˆ ÐÌà8  àà8` Ð Ð à[W]e€are€compelled€to€conclude€that€because€the€master€does€have€theÐ  ` Ðresponsibility€of€filing€a€transcript€unless€specifically€directedÐ ü L  Ðotherwise€by€the€order€of€reference€under€the€current€Rule€53.04(1),Ð è 8  Ðthe€master€in€this€case€erred€by€failing€to€file€a€transcript.€.€.€.€ÐÔ$ ` x` x ÐÌòòIn€re€Estate€of€Tippsóó,€907€S.W.2d€400,€403€(Tenn.€1995).€Ð ¬ü  Ðà  àà ` àÌà  àà ` àIn€this€matter,€we€hold€that€it€was€error€for€the€Special€Master€to€fail€to€file€transcriptsÐ „Ô  Ðof€the€proceedings€and€evidence€with€his€reports.€€Our€inquiry,€however,€does€not€end€here.€€AÐ pÀ Ðspecial€masterððs€failure€to€comply€with€Rule€53.04(1)€is€not€always€reversible€error.€€òòIn€re€Estate€ofÐ \¬ ÐTippsóó,€907€S.W.2d€at€403.€€ð ððð[F]indings€of€fact€by€the€master€concurred€in€by€the€[Trial€Court]€areÐ H˜ Ðconclusive€on€appeal€if€supported€by€any€material€evidence.€.€.[,]ðððð€and€the€masterððs€failure€to€complyÐ 4„ Ðwith€Tenn.€R.€Civ.€P.€53.04(1)€is€harmless€error€if€there€is€material€evidence€in€the€record€to€supportÐ  p Ðthe€masterððs€report.€€òòId.óó€(quoting€òòGlenn€v.€Greshamóó,€602€S.W.2d€256,€258€(Tenn.€Ct.€App.€1980)).€Ð  \ ÐÌÌà  àà ` àThe€record€on€appeal€shows€that,€when€the€Trial€Court€adopted€the€Special€MasterððsÐ Ð  Ðreports,€it€did€not€have,€for€its€review,€the€proof€submitted€by€the€parties€to€the€Special€Master.€Ð ¼  ÐInstead,€the€Trial€Court€had€before€it€only€the€Special€Masterððs€reports,€a€few€previously„filedÐ ¨ø Ðdocuments,€including€the€partiesðð€Affidavits€of€Income€and€Expenses€and€their€Assets€and€LiabilitiesÐ ”ä ÐStatements.׃×Ý ƒ#ÃÝòòÚ  Ú3Ú  ÚóóÝ  Ý×  ×€€By€contrast,€the€transcripts€and€partial€transcript€from€the€three€Special€Master€hearingsÐ €Ð Ðcontain€witness€testimony€regarding€the€issues€on€appeal,€alimony€and€tax€liability.€Ð l¼ ÐÌà  àà ` àThis€Court€explained€the€purpose€of€the€requirement€of€Tenn.€R.€Civ.€P.€53.04(1)€thatÐ D!” Ðthe€special€master€file€the€transcript€and€exhibits€with€his€report€as€follows:Ð 0"€  ÐÌà8  àà8` Ð Ð àOnce€objections€were€timely€filed€to€the€Masterððs€report,€it€wasÐ $X" Ðincumbent€upon€the€Trial€Judge€to€review€the€evidence€and€anyÐ ô$D # Ðexhibits€and€if€he€disagreed€with€the€findings€of€the€Master,€makeÐ à%0!$ Ðindependent€findings.€€The€Judge€could€not€do€this€in€this€caseÐ Ì&"% Ðbecause€he€did€not€have€the€evidence€heard€by€the€Master€before€himÐ ° Ðwhen€he€confirmed€the€Masterððs€report.Мì` x` x ÐÌòòFillers€v.€Cashóó,€No.€03A01„9705„CV„00186,€1997€WL€694948,€at€*€2€(Tenn.€Ct.€App.€Oct.€31,Ð tÄ Ð1997).€€€Ð `° ÐÌà  àà ` àLikewise,€in€this€case,€the€Trial€Court€did€not€have€the€evidence€considered€by€theÐ 8 ˆ ÐSpecial€Master€when€it€reviewed€and€adopted€the€Special€Masterððs€reports.€€òòSee€id.óó€€Accordingly,€theÐ $ t ÐTrial€Court€had€no€valid€way€to€decide€if€it€disagreed€with€the€Special€Masterððs€conclusions€andÐ  ` Ðwhether€it€needed€to€make€independent€findings.€€òòSee€id.óó€€In€light€of€the€comparatively€scant€amountÐ ü L  Ðof€evidence€available€to€the€Trial€Court€when€it€reviewed€and€adopted€the€Special€Masterððs€reports,Ð è 8  Ðand€to€us€in€the€record€on€appeal,€we€hold€there€is€a€lack€of€material€evidence€in€the€record€to€supportÐ Ô$  Ðthe€Special€Masterððs€reports.׃×Ý ƒ#ÃÝòòÚ  Ú4Ú  ÚóóÝ  Ý×  ×€€òòSee€In€re€Estate€of€Tippsóó,€907€S.W.2d€at€403.€€Therefore,€consideringÐ À  Ðthe€facts€and€circumstances€presented€by€the€record€on€appeal,€it€was€reversible€error€for€the€SpecialÐ ¬ü  ÐMaster€to€fail€to€file€the€transcripts€and€exhibits€with€each€of€his€reports.€€òòSee€id.óó;€Tenn.€R.€Civ.€P.Ð ˜è  Ð53.04(1).€€€€Ð „Ô  ÐÌà@  %ìàò òòòConclusionˆÐ \¬ Ðóóó óÌà  àà ` àThe€portion€of€the€Trial€Courtððs€judgment€pertaining€to€alimony€and€the€1994€taxÐ 4„ Ðliability€is€vacated.€€The€remainder€of€the€judgment€is€affirmed.€€This€matter€is€remanded€to€the€TrialÐ  p ÐCourt€for€further€proceedings€consistent€with€this€Opinion€to€resolve€the€remaining€issues€of€alimonyÐ  \ Ðand€the€1994€tax€liability,€and€for€collection€of€costs€below.€€Costs€of€this€appeal€are€assessed€equallyÐ øH Ðagainst€the€parties,€the€Appellant,€Bruce€Lane€Jackson,€and€his€surety,€and€the€Appellee,€CatherineÐ ä4 ÐDean€Jackson.Ð Ð  ÐÌÌÌÌÌÌà  àà ` àà ¸ àà  àà h àà À àà  à___________________________________€Ð D!” Ðà  àà ` àà ¸ àà  àà h àà À àà  àD.€MICHAEL€SWINEY,€JUDGE