’WPC ­¦5"Ö'SźĢ:Ŗ" ŽHżM§nü˜żdČč(ׯčŠ|Ž<ˆ8U3C·}ķM|ĢT”2æ±!Čt$kPUēŽ“ܹW/sƲæÉ‹&ģbšažjŅDˆ¬ĀĀ {āŌė°Ąxļ\×lõä¾sįz¼ž.ŠŌd“½›0žf~¢‘™R_£3ųŽo€ ±S><ćvzš4Ų4׎˜ ä‰ažd”„=A““™ķ£y)„Ņåæedv=০U`ƒś6Ü­ĀŽśƒāSYé>P“²«ńĄjÉ4Ÿ„暐!­ČMØö(©Ų$Ārźđļ‹U‰€ņ[Ž©ē_ķUŹīŁņLlą16»10„’üŠ/²ųš‡:vK"Æš`ß*ĘwjŁæśŠŠŸ¹.”ŗ©·‹\Ō"Ł7č>HĘÖĆüö¦ž/.:L.—_» šTģĀó{Jņ!Ā?®ĪīĮ¬µSšėÆn¾Kw•õnä0ŌŽœīŖįēÄOBȹ3Z#}׊ģˆ7¤…žó5•iĻ żÓŠ–.Ļ–ńŪ?Ŗq±^Ļ«ńłf»ÖĶG)ŗcBõŪQOµĒe$>“Q@f­D‚p׏gĒōŠŌQžj?*Z^_wxā¢Y^C4ؓó&ų± =ų½³Vnģeaę=>Ib#Į\ % ^ # 0ˆ/ UN· w 4 z Ņ— i x mz ‘ ĘÆ Ęu Ę;Ę 0DĒN  1u  72‚E“ 0c¶\¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶b 0ė B 0¤" D5Ę D-ū 0K(( ASsĘĘ 0¤Œ 0D0 A«t˜HP LaserJet 4050ČČČČČČČČ0»؅Š-s (`£Ŗ$””Ń€.ŃŃ8€½­»»d»»d8ŃŃ ż ŃÓ  Ó(ķ€"  Z6Times New Roman Regular¬|&-ź:i¢×+00 ˜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 ’U‹’ĄĄĄ Ż ƒR P$ŻÓ  Óą  ąņņŚ  Ś1Ś  ŚóóŌ€ōüeņ»»ŌŻ  ŻŌ_ŌAt€the€time€of€the€divorce,€Wifeššs€name€was€Kimberly€G.€Lewis.€€She€has€since€remarried€and€her€name€is€nowŠ ° ŠKimberly€G.€Harmon.Level 1Level 2Level 3Level 4Level 5‚Level 1Level 2Level 3Level 4Level 5„Level 1Level 2Level 3Level 4Level 5…Level 1Level 2Level 3Level 4Level 5(#Ć$ņņŚ  Ś0Ś  Śóó3#37=CIQYag­­1.a.i.(1)(a)(i)1)a)i)(;3£$““Ō2#ŌŚ  Ś0Ś  Ś.Ō3  Ōą0  ą “Ż ƒR P$ŻÓ  Óą  ąņņŚ  Ś2Ś  ŚóóŌ€ōüeņ»»ŌŻ  ŻŌ_ŌWe€arrive€at€this€figure€based€on€the€following€calculation:€$102,770€(marital€debt€on€Husbandššs€credit€card)Š ° Šless€$11,500€(one„half€down€payment€on€marital€residence)€equals€$91,270,€multiplied€by€8.9%,€yields€an€amount€ofŠ tÄ Š$8,123.03.  COAGoddard P.J.SwineyBlankenshipT.C.A.unvestedKinardTenn.Ct.AppTenn.CodeMahaffeyHardinOliversMondellim]arital enforceability- ł-(|G2 P$¤¤Ż ƒ£Ŗ!ŻŃ€.ŃŃ8€E½»»dd8ŃŃ ż ŃÓ  ÓŻ  Żą  ąņņŚ  Ś0Ś  ŚóóŌ€ōüeņ»»Ō d(|3‰$££Ż ƒ£Ŗ!ŻŃ€.ŃŃ8€E½»»dd8ŃŃ ż ŃÓ  ÓŻ  ŻVVVV)’’!dxdx)!ČČČČdxdx( ±ž$’’ņ ņFigure€Ś  Ś1Ś  Śó ó^_X`YEž’<<C’’ƒLevel 1Level 2Level 3Level 4Level 5(|3‰$¢¢Ż ƒ£Ŗ!ŻŃ€.ŃŃ8€E½»»dd8ŃŃ ż ŃÓ  ÓŻ  Ż($$””ņ ņŚ  Ś1Ś  Śó óX[Z&OLE 2.0 Box <=8’’’’’’’’’’C’’ HKKKKŻ ƒ£Ŗ!ŻŃ€.ŃŃ8€E½»»ddČ8ŃŃ ż ŃÓ  ÓŻ  ŻŌ_ŌŃ  ŃŌ€¼E½»»»ŌŃ8€įXXdģ»»d8ŃŃ  Ńą@ü ü ģąŌ‡īJĢE½ŌIN€THE€COURT€OF€APPEALS€OF€TENNESSEEˆŠ ° Šą@WW$ģąAT€KNOXVILLEŌ#†¼E½»īīJĢ #ԈŠ Ö& ŠÓ  ÓAugust€22,€2002€SessionŠ üL ŠŌ‡XįX»¼E½ŌĢņ ņŌ#†¼E½»XXįō#ŌKIMBERLY€G.€LEWISņņóó€(HARMON)€v.€TIMOTHY€E.€LEWISņņóóŌ‡XįX»¼E½Ōó óŠ śJ ŠĢą@@½½ģąņ ņ€Appeal€from€the€Circuit€Court€for€Johnson€CountyŠ ś J Šą@@ųųģąNo.€1862€€€€€€G.€Richard€Johnson,€JudgeŠ ę 6 ŠĢFILED€DECEMBER€10,€Ō_Ō2002Ō_ŌŠ ¾   Šą@@ģģ*ģąßA€V) °°` d€÷E<©` Aߊ Ŗś  ŠĢą@@TTģąNo.€E2002„00209„COA„R3„CVŠ „õ  ŠĢßA€V) °°` dE<|` Aߊ }Ķ  Šó óĢÓ  Óą  ąIn€this€divorce€case,€Timothy€E.€Lewis€(š šHusbandšš)€appeals€the€Trial€Courtššs€decision,Š xČ  Šarguing€that€it€erred€in€classifying€certain€assets€as€marital€rather€than€his€separate€property.€€HusbandŠ d“ Šasserts€that€š šthe€failure€of€the€Trial€Court€to€properly€characterize€separate€property€versus€maritalŠ P  Šproperty€[resulted€in]€an€inequitable€division€of€the€partiesšš€assets.šš€€We€find€that€several€of€theŠ <Œ Šassets€classified€by€the€Trial€Court€as€marital€property€should€have€been€classified€as€HusbandššsŠ (x Šseparate€property.€€We€also€find€that€a€portion€of€the€Husbandššs€credit€card€debt,€which€was€incurredŠ d Šduring€the€marriage,€should€be€assigned€to€Kimberly€G.€Harmon€(š šWifešš).׃ ׯ ƒ#ĆŻņņŚ  Ś1Ś  ŚóóŻ  Ż×  ׀€We€affirm€the€TrialŠ P ŠCourtššs€judgment€in€all€other€respects.Š ģ< ŠÓ¦ÓĢņ ņTenn.€R.€App.€P.€3€Appeal€as€of€Right;€Judgment€of€the€Circuit€Court€Affirmed€in€Part€andŠ Ä ŠModified€in€Part;€Cause€Remandedó óŠ ° ŠĢņņÓ  ÓŌ#†¼E½»ąXįt#ŌŌ‡XįX.¼E½ŌHouston€M.€Goddard,€P.J.óó,€delivered€the€opinion€of€the€court,€in€which€ņņHerschel€P.€Franksóó€andŠ ˆŲ ŠņņD.€Michael€Swiney,€JJ.óó,€joined.Š tÄ ŠĢDavid€W.€Blankenship,€Kingsport,€for€the€Appellant,€Timothy€E.€LewisŠ L œ ŠĢJeffrey€P.€Miles,€Johnson€City,€for€the€Appellee,€Kimberly€G.€HarmonŠ $"t! ŠÓk ÓĢņ ņOPINIONó óŌ#†¼E½»XXᚠ#ŌŌ‡XįX»¼E½ŌŠ ü#L# ŠĢņņóóŌ#†¼E½»XXįc #ŌÓ  ÓŌ€XįX»¼E½Ōą  ąThe€parties€were€married€on€November€6,€1992.€€One€child€was€born€to€their€marriage€onŠ Ō%$!% ŠSeptember€9,€1997.€€Wife€filed€this€action€for€divorce€on€May€3,€1999.€€On€December€14,€1999€theŠ Ą&"& ŠTrial€Court€granted€each€party€a€divorce€from€the€other€and€reserved€the€issues€of€child€custody€andŠ ¬'ü"' Šsupport€and€division€of€marital€property.€€On€February€23,€2000,€the€Court€entered€a€final€orderŠ ˜(č#( Šā āsetting€child€custody,€support€and€visitation.€€A€trial€was€conducted€on€May€8€and€9,€2001€on€theŠ „)Ō$)ż ŠŌ_Ōissues€of€classification€and€division€of€the€partiesšš€property€and€debts,€and€the€Trial€Court€enteredŠ ° Ša€final€order€and€memorandum€opinion€resolving€these€issues€on€June€12,€2001.€Š œģ Šā āą  ąĢą  ąHusband€appeals,€raising€the€following€issues€as€quoted€from€his€brief:Š tÄ ŠĢą8  ąą8` Š Š ą1.€€Did€the€Trial€Court€err€in€its€characterization€of€property€asŠ L œ Šbetween€the€divorcing€parties€and€thus€err€in€the€distribution€of€theŠ 8 ˆ Šproperty€to€the€respective€parties?Š$ t` x` x Šą8  ąą8` Š Š ąŠ ` x` x Šą8  ąą8` Š Š ą2.€Did€the€Court€abuse€its€discretion€in€ruling€on€issues€of€distributionŠ ü L  Šof€marital€property,€characterization€of€property€and€in€distribution€ofŠ č 8  Šmarital€debt?ŠŌ$ ` x` x ŠĢą  ąThese€issues€cause€us€to€focus€on€the€provisions€of€T.C.A.€36„4„121,€which€provide€inŠ ¬ü  Šrelevant€part€as€follows:Š ˜č  ŠĢą8  ąą8` Š Š ą(a)(1)€In€all€actions€for€divorce€or€legal€separation,€the€court€havingŠ pĄ Šjurisdiction€thereof€may,€upon€request€of€either€party,€and€prior€to€anyŠ \¬ Šdetermination€as€to€whether€it€is€appropriate€to€order€the€support€andŠ H˜ Šmaintenance€of€one€(1)€party€by€the€other,€equitably€divide,€distributeŠ 4„ Šor€assign€the€marital€property€between€the€parties€without€regard€toŠ  p Šmarital€fault€in€proportions€as€the€court€deems€just.Š \` x` x Šą8  ąą8` Š Š ąą ø ąą  ą*ą0h` x` xąą0Ąhxhxą*ą0ĄxĄxąą0pxxą*ŠųHpxpx Šą8  ąą8` Š Š ą€(b)€For€purposes€of€this€chapter:Šä4` x` x ŠĢą8  ąą8` Š Š ą(1)(A)€"Marital€property"€means€all€real€and€personal€property,€bothŠ ¼  Štangible€and€intangible,€acquired€by€either€or€both€spouses€during€theŠ Øų Šcourse€of€the€marriage€up€to€the€date€of€the€final€divorce€hearing€andŠ ”ä Šowned€by€either€or€both€spouses€as€of€the€date€of€filing€of€a€complaintŠ €Š Šfor€divorce,€except€in€the€case€of€fraudulent€conveyance€inŠ l¼ Šanticipation€of€filing,€and€including€any€property€to€which€a€right€wasŠ X Ø Šacquired€up€to€the€date€of€the€final€divorce€hearing,€and€valued€as€ofŠ D!” Ša€date€as€near€as€reasonably€possible€to€the€final€divorce€hearing€date.Š 0"€  Š.€.€.All€marital€property€shall€be€valued€as€of€a€date€as€near€as€possibleŠ #l! Što€the€date€of€entry€of€the€order€finally€dividing€the€marital€property.Š$X"` x` x ŠĢą8  ąą8` Š Š ą(B)€"Marital€property"€includes€income€from,€and€any€increase€inŠ ą%0!$ Švalue€during€the€marriage€of,€property€determined€to€be€separateŠ Ģ&"% Šproperty€in€accordance€with€subdivision€(b)(2)€if€each€partyŠ ø'#& Šsubstantially€contributed€to€its€preservation€and€appreciation,€and€theŠ ¤(ō#' Švalue€of€vested€and€unvested€pension,€vested€and€unvested€stockŠ )ą$( Šoption€rights,€retirement€or€other€fringe€benefit€rights€relating€toŠ |*Ģ%) Šemployment€that€accrued€during€the€period€of€the€marriage.Šh+ø&*` x` x Šą  ąą ` ąą ø ąą  ą*ą0 h ąą0Ąh(#h(#ą*ą0Ą(#Ą(#ąą0p(#(#ą*аp(#p(# Šą8  ąą8` Š Š ą(2)€"Separate€property"€means:Šœģ` x` x Šą8  ąą8` Š Š ąŠ ` x` x Šą8  ąą8` Š Š ą(A)€All€real€and€personal€property€owned€by€a€spouse€beforeŠ tÄ Šmarriage,€including,€but€not€limited€to,€assets€held€in€individualŠ `° Šretirement€accounts€(IRAs)€as€that€term€is€defined€in€the€InternalŠ L œ ŠRevenue€Code€of€1986,€as€amended;Š8 ˆ` x` x Šą8  ąą8` Š Š ąą ø ąą  ą*ą0h` x` xąą0Ąhxhxą*ą0ĄxĄxąą0pxxą*Š$ tpxpx Šą8  ąą8` Š Š ą(C)€Income€from€and€appreciation€of€property€owned€by€a€spouseŠ  ` Šbefore€marriage€except€when€characterized€as€marital€property€underŠ ü L  Šsubdivision€(b)(1);Šč 8 ` x` x Šą  ąą ` ąą ø ąą  ą*ą0 h ąą0Ąh(#h(#ą*ą0Ą(#Ą(#ąą0p(#(#ą*ŠŌ$ p(#p(# Šą  ąą8 ` ą(c)€In€making€equitable€division€of€marital€property,€the€court€shallŠ Ą  Šconsider€all€relevant€factors€including:Ьü ` x` x Šą8  ąą8` Š Š ą(1)€The€duration€of€the€marriage;Š˜č ` x` x Šą8  ąą8` Š Š ą(2)€The€age,€physical€and€mental€health,€vocational€skills,Š „Ō  Šemployability,€earning€capacity,€estate,€financial€liabilities€andŠ pĄ Šfinancial€needs€of€each€of€the€parties;Š\¬` x` x Šą8  ąą8` Š Š ą(3)€The€tangible€or€intangible€contribution€by€one€(1)€party€to€theŠ H˜ Šeducation,€training€or€increased€earning€power€of€the€other€party;Š4„` x` x Šą8  ąą8` Š Š ą(4)€The€relative€ability€of€each€party€for€future€acquisitions€of€capitalŠ  p Šassets€and€income;Š \` x` x Šą8  ąą8` Š Š ą(5)€The€contribution€of€each€party€to€the€acquisition,€preservation,Š ųH Šappreciation,€depreciation€or€dissipation€of€the€marital€or€separateŠ ä4 Šproperty,€including€the€contribution€of€a€party€to€the€marriage€asŠ Š  Šhomemaker,€wage€earner€or€parent,€with€the€contribution€of€a€partyŠ ¼  Šas€homemaker€or€wage€earner€to€be€given€the€same€weight€if€eachŠ Øų Šparty€has€fulfilled€its€role;ą8Ą` x` xąŠ”äĄĄ Šą8  ąą ` ą(6)€The€value€of€the€separate€property€of€each€party;Š€ŠŠ Š  Šą8  ąą ` ą(7)€The€estate€of€each€party€at€the€time€of€the€marriage;Šl¼Š Š  Šą8  ąą8` Š Š ą(8)€The€economic€circumstances€of€each€party€at€the€time€the€divisionŠ X Ø Šof€property€is€to€become€effective;ŠD!”` x` x Šą8  ąą8` Š Š ą(9)€The€tax€consequences€to€each€party,€costs€associated€with€theŠ 0"€  Šreasonably€foreseeable€sale€of€the€asset,€and€other€reasonablyŠ #l! Šforeseeable€expenses€associated€with€the€asset;Š$X"` x` x Šą8  ąą8` Š Š ą(10)€The€amount€of€social€security€benefits€available€to€each€spouse;€Š ō$D # ŠandŠą%0!$` x` x Šą8  ąą8` Š Š ą(11)€Such€other€factors€as€are€necessary€to€consider€the€equitiesŠ Ģ&"% Šbetween€the€parties.Šø'#&` x` x ŠĢą  ąIn€order€to€divide€the€property€of€divorcing€parties€in€accordance€with€this€statute,€the€trialŠ )ą$( Šcourt€is€required€to€first€classify€the€partiesšš€property€as€either€separate€or€marital,€and€then€it€mustŠ |*Ģ%) Šdivide€the€marital€property€in€an€equitable€manner.€Dividing€a€marital€estate€š šis€not€a€mechanicalŠ h+ø&* Šprocess€but€rather€is€guided€by€considering€the€factors€in€Tenn.€Code€Ann.€šš€36„4„121(c).šš€€ņņKinardŠ ° Šv.€Kinardóó,€986€S.W.2d€220€(Tenn.€Ct.€App.€1998).€€As€this€Court€noted€in€ņņKinardóó,€Š œģ ŠĢą8  ąą8` Š Š ąTrial€judges€have€wide€latitude€in€fashioning€an€equitable€division€ofŠ tÄ Šmarital€property,€ņņsee€Fisher€v.€Fisheróó,€648€S.W.2d€244,€246Š `° Š(Tenn.1983);€€ņņBrown€v.€Brownóó,€913€S.W.2d€at€168,€and€appellateŠ L œ Šcourts€accord€great€weight€to€a€trial€judge's€division€of€maritalŠ 8 ˆ Šproperty.€€ņņSee€Wilson€v.€Mooreóó,€929€S.W.2d€367,€372Š $ t Š(Tenn.Ct.App.1996);€ņņEdwards€v.€Edwardsóó,€501€S.W.2d€283,€288Š  ` Š(Tenn.Ct.App.1973).€€Thus,€we€will€ordinarily€defer€to€the€trialŠ ü L  Šjudge's€decision€unless€it€is€inconsistent€with€the€factors€in€Tenn.CodeŠ č 8  ŠAnn.€šš€36-4-121(c)€or€is€not€supported€by€a€preponderance€of€theŠ Ō$  Ševidence.€€ņņSee€Brown€v.€Brownóó,€913€S.W.2d€at€168;€€ņņMahaffey€v.Š Ą  ŠMahaffeyóó,€775€S.W.2d€618,€622€(Tenn.Ct.App.1989);€ņņHardin€v.Š ¬ü  ŠHardinóó,€689€S.W.2d€152,€154€(Tenn.Ct.App.1983).Š˜č ` x` x Šą  ąą ` ąą ø ąą  ąą h ąą Ą ąą  ąą p ąą Č ąą  ąą x ąĢņņKinardóó,€986€S.W.2d€220€at€230„31.€Š pĄ Šą  ąą ` ąą ø ąą  ąą h ąą Ą ąĢą  ąThe€Husband€argues€on€appeal€that€the€Trial€Court€incorrectly€classified€certain€assets€asŠ H˜ Šmarital€instead€of€as€his€separate€property.€€He€asserts€this€argument€regarding€a€certain€parcel€of€realŠ 4„ Šestate€referred€to€in€the€record€as€the€Lewis„Oliver€property.€€The€Lewis„Oliver€property€consists€ofŠ  p Šapproximately€15€acres€purchased€before€the€marriage€by€Husband€and€his€partners,€a€Mr.€and€Mrs.Š  \ ŠOliver.€€The€Trial€Court€found€as€follows€regarding€the€Lewis„Oliver€property:Š ųH ŠĢą8  ąą8` Š Š ąThe€[Husband]€owns€a€one„half€(šš)€interest,€and€the€Olivers€own€aŠ Š  Šone„half€(šš)€interest.€€The€[Husband]€and€the€Olivers€developed€theŠ ¼  Štract€into€a€residential€subdivision€and€improved€it€with€division€intoŠ Øų Šlots,€leveling€of€lots,€paving€of€roads,€guttering€the€roads,€etc.€.€.TheŠ ”ä Š[Husband]€and€his€partners€sold,€or€have€for€sale,€all€lots€in€the€tract,Š €Š Šexcept€two€(2)€lots.€The€[Husband]€took€Lot€No.€10€in€his€name€(afterŠ l¼ Šmarriage)€and€his€partners€chose€a€lot.€€The€[Wife€and€Husband]Š X Ø Šintended€to€build€their€dream€home€on€Lot€10.€[They]€had€floor€plansŠ D!” Šand€elevations€drawn€for€their€š šdream€house€designšš€to€be€built€onŠ 0"€  ŠLot€10.Š#l!` x` x Šą8  ąą8` Š Š ąą ø ąLot€10€is€marital€property.€The€[Husband]€took€title€to€Lot€10Š $X" Šduring€the€marriage.€The€Court€finds€that€improvements€to€the€lotsŠ ō$D # Šwere€made€during€the€marriage.€€Although€the€[Husband]€and€hisŠ ą%0!$ Špartners€purchased€the€tract€before€the€partiesšš€marriage,€the€[Wife]Š Ģ&"% Šmade€substantial€contributions,€including€that€of€homemaker,€parent,Š ø'#& Šand€wage€earner.€€The€[Wife]€made€further€contributions€byŠ ¤(ō#' Šincreasing€the€earning€power€of€the€[Husband]€by€paying€the€vastŠ )ą$( Šmajority€of€all€living€and€household€expenses€of€the€parties€and€theirŠ |*Ģ%) Šchild.Šh+ø&*` x` x ЇThe€evidence€does€not€preponderate€against€the€Trial€Courtššs€conclusion€that€Lot€10€of€the€Lewis„Š ° ŠOliver€property€is€marital€property.€€This€conclusion€is€supported€by€the€Courtššs€finding€thatŠ œģ ŠHusband€took€title€to€Lot€10€during€the€marriage,€and€that€the€parties€intended€to€build€a€new€maritalŠ ˆŲ Šresidence€on€the€property.€€The€Court€placed€a€value€of€$15,000.00€on€Lot€10,€awarded€it€to€theŠ tÄ ŠHusband,€and€ordered€him€to€pay€Wife€$7,500.00€for€her€interest€in€the€lot.Š `° ŠĢą  ąThe€Trial€Court€did€not€classify€the€other€lots€of€the€Lewis„Oliver€property.€€We€find€that€theŠ 8 ˆ Šother€lots€are€Husbandššs€separate€property.€€We€also€find€that€the€record€fully€supports€the€CourtššsŠ $ t Šconclusion€that€Wife€made€substantial€and€material€contributions€to€the€preservation€andŠ  ` Šappreciation€of€the€Lewis„Oliver€property€during€the€marriage.€€The€Trial€Court€awarded€the€otherŠ ü L  Šlots€to€the€Husband.€€The€Court€did€not€place€a€specific€value€on€the€other€lots€of€the€Lewis„OliverŠ č 8  Šproperty.€€The€evidence€presented€to€the€Court€supports€a€finding€that€the€value€of€his€interest€in€theŠ Ō$  Šproperty€is€$30,000.00.€€Š Ą  ŠĢą  ąThe€next€piece€of€property€at€issue€is€a€rental€property€referred€to€as€the€Shady€StreetŠ ˜č  Šproperty.€€The€Court€found€as€follows€regarding€the€Shady€Street€property:Š „Ō  ŠĢą8  ąą8` Š Š ąThis€property€was€owned€by€the€[Husband]€pre„marriage€to€[Wife].€Š \¬ ŠThe€property€apparently€consists€of€four€(4)€small€rental€offices€on€theŠ H˜ Štop€floor€and€a€small€apartment€on€the€bottom€floor.€€The€[Wife]Š 4„ Šinsists€she€has€a€marital€interest€in€the€property€because€she€helpedŠ  p Šthe€[Husband]€with€the€remodeling:€tiled€floors,€mopped,€swept,Š  \ Šcleaned€litter€and€debris,€and€helped€tear€down€an€old€building€on€theŠ ųH Šproperty.€Šä4` x` x Šą8  ąą8` Š Š ąą ø ąą  ą*ą0h` x` xąą0Ąhxhxą*ą0ĄxĄxąą0pxxą*ŠŠ pxpx Šą8  ąą8` Š Š ąIn€addition€to€the€[Wifeššs]€work€on€this€property€as€aforesaid,€sheŠ ¼  Šmade€a€contribution€as€a€wage„earner,€parent,€homemaker,€andŠ Øų Špayment€of€most€of€the€partiesšš€and€their€childššs€living€and€householdŠ ”ä Šexpenses.€€This€is€marital€property.€€The€value€of€this€property€on€theŠ €Š Šdate€of€the€partiesšš€divorce€was€about€$40,000.00.€€The€marital€valueŠ l¼ Šis€$40,000.00.€€This€property€is€awarded€to€the€[Husband].ŠX Ø` x` x ŠĢIn€light€of€the€Courtššs€finding€that€he€owned€it€before€the€marriage,€we€agree€with€Husband€that€itŠ 0"€  Šshould€have€classified€the€Shady€Street€property€as€his€separate€property.€€The€record€supports€aŠ #l! Šfinding€that€its€appreciation€in€value€during€the€marriage€was€marital€property.€€In€any€event,€as€notedŠ $X" Šabove,€the€Court€awarded€the€entire€value€of€the€property€to€the€Husband,€and€we€do€not€find€it€erredŠ ō$D # Šin€this€disposition.Š ą%0!$ ŠĢą  ąHusband€owns€a€business€called€Lewis€Construction€Company€(š šLCCšš).€€He€argues€onŠ ø'#& Šappeal€that€the€Court€should€have€classified€all€the€assets€of€LCC€as€his€separate€property.€€TheseŠ ¤(ō#' Šassets€include€a€real€estate€parcel€of€approximately€five€acres,€a€large€metal€building€with€high„topŠ )ą$( Šgarage€doors€for€large€vehicles,€a€single€wide€mobile€home,€a€small€wooden€storage€building,€andŠ |*Ģ%) Švarious€pieces€of€construction€equipment.€Š h+ø&* Їą  ąAt€trial,€the€parties€stipulated€that€the€pre„marriage€value€of€the€land€was€$12,000.00,€that€theŠ ° Švalue€of€the€land€and€the€improvements€made€after€the€marriage€is€$39,488.00,€and€that€the€valueŠ œģ Šof€the€mobile€home€is€$6,000.00.€€They€also€stipulated€that€the€mobile€home€was€marital€property.€Š ˆŲ ŠThe€Trial€Court€found€as€follows:Š tÄ ŠĢą8  ąą8` Š Š ą[Wife]€insists€that€a€portion€of€the€[Husbandššs]€business€is€maritalŠ L œ Šproperty.€€It€appears€that€marital€funds€were€used€to€purchase€theŠ 8 ˆ Šmobile€home€located€on€the€property.€.€.[Wife]€testified€that€she€didŠ $ t Šsome€of€the€businessesšš€book„work;€drove€the€[Husband]€to€job€sitesŠ  ` Šat€night€and€shined€the€lights€of€the€vehicle€so€the€[Husband]€couldŠ ü L  Šmove€equipment;€and€she€recalled€one€instance€when€she€drove€aŠ č 8  Šdump„truck€for€ten€(10)€hours€a€day€for€four€(4)€days.€€The€[Husband]Š Ō$  Šadmitted€that€the€[Wife]€š š.€.€.contributed€some.€.€.šš€to€the€business€byŠ Ą  Šhelping€with€the€book„work,€š šoccasionallyšš€operating€a€dump„truckŠ ¬ü  Šand€š šsometimesšš€driving€the€[Husband]€to€job€site€so€he€could€driveŠ ˜č  Šequipment€back€to€the€business€property.Š„Ō ` x` x Šą8  ąą8` Š Š ąą ø ąThe€[Wife]€made€a€substantial€contribution€to€the€business€byŠ pĄ Šher€work€as€aforesaid,€in€addition€to€her€contribution€as€a€homemaker,Š \¬ Šparent,€wage„earner,€and€payment€of€practically€all€of€the€partiesšš€andŠ H˜ Štheir€childššs€household€and€living€expenses.€€The€Court€finds€thatŠ 4„ ŠLewis€Construction€Company€is€a€marital€asset.€Š p` x` x ŠĢą  ąBecause€Husband€owned€the€real€estate€on€which€LCC€operated€prior€to€the€marriage,€weŠ ųH Šagree€with€his€argument€that€the€Court€should€have€classified€the€premarital€value€of€the€land€as€hisŠ ä4 Šseparate€property.€€The€parties€stipulated€that€this€value€was€$12,000.00.€€Although€the€fact€that€theŠ Š  ŠWife€made€substantial€contributions€to€the€preservation€and€appreciation€of€LCC€means€that€theŠ ¼  Šappreciation€in€LCCššs€value€during€the€marriage€is€marital€property€under€T.C.A.€36„4„121(b)(1)(B),Š Øų Šit€does€not€serve€to€convert€Husbandššs€separate€property€into€marital€property.€Š ”ä ŠĢą  ąThe€Court€found€that€the€value€of€the€construction€equipment€purchased€during€the€marriageŠ l¼ Šwas€$100,100.00.€€Because€this€equipment€was€š šacquired€by€either€or€both€spouses€during€the€courseŠ X Ø Šof€the€marriage,šš€T.C.A.€36„4„121(b)(1)(A),€the€Court€correctly€classified€it€as€marital€property.€€TheŠ D!” ŠTrial€Court€found€and€held€that€the€net€value€of€LCCššs€assets€was€$145,488.00.€€The€Court€awardedŠ 0"€  Šthe€assets€of€LCC€to€Husband€and€found€that€Wifeššs€marital€interest€in€the€business€was€$13,000.00,Š #l! Šwhich€he€ordered€Husband€to€pay€to€Wife€within€sixty€days.€€We€find€no€error€in€the€CourtššsŠ $X" Šdisposition€of€LCCššs€assets.€Š ō$D # ŠĢą  ąAt€the€time€of€the€divorce,€Husband€had€a€credit€card€debt€of€approximately€$106,000.00.€Š Ģ&"% ŠThe€Trial€Court€found€that€Husband€should€be€solely€responsible€for€its€payment,€and€he€argues€thatŠ ø'#& Šthe€Court€should€have€split€the€debt€equally€between€the€parties.€€The€Court€found€as€followsŠ ¤(ō#' Šregarding€Husbandššs€credit€card€debt:Š )ą$( Šā āŠ |*Ģ%) Šą8  ąą8` Š Š ąThis€debt€has€been€incurred€by€the€[Husband]€for€about€everything€heŠ ° Šā āhas€purchased€in€his€business,€as€well€as€personal€expenditures€thatŠ œģ Šdid€not€benefit€the€[Wife].€€The€[Husband]€used€his€credit€cards€forŠ ˆŲ Šthe€partiesšš€honeymoon,€to€take€the€family€out€to€eat,€to€pay€his€childŠ tÄ Šsupport,€to€make€the€$23,000€down„payment€on€the€partiesšš€home,€toŠ `° Špurchase€and€improve€realty€(Lewis/Green€property€and€[ShadyŠ L œ ŠStreet]€office/apartment€building),€to€make€purchases€for€LewisŠ 8 ˆ ŠConstruction,€including€large€purchases€for€equipment,€and€the€costŠ $ t Šof€improving€the€realty,€to€š šlive€onšš€while€the€parties€were€separated,Š  ` Šas€well€as€other€personal€purchases.€€Very€little€or€none€of€this€debtŠ ü L  Šwas€incurred€on€behalf€of€the€[Wife]€or€the€partiesšš€child.Šč 8 ` x` x ŠĢą  ąCourts€must€divide€the€partiesšš€marital€debts€in€an€equitable€fashion.€€ņņKinardóó,€986€S.W.2dŠ Ą  Š220€(Tenn.€Ct.€App.€1998).€€Marital€debts€are€š šthose€debts€incurred€during€the€marriage€for€the€jointŠ ¬ü  Šbenefit€of€the€parties.€.€.or€those€directly€traceable€to€the€acquisition€of€marital€property.šš€ņņMondelliŠ ˜č  Šv.€Howardóó,€780€S.W.2d€769€(Tenn.€Ct.€App.€1989)(internal€citation€omitted).€€In€equitablyŠ „Ō  Šdistributing€the€marital€debts,€courts€should€consider€(1)€which€party€incurred€the€debt,€(2)€theŠ pĄ Špurpose€of€the€debt,€(3)€which€party€benefitted€from€incurring€the€debt,€and€(4)€which€party€is€betterŠ \¬ Šable€to€repay€the€debt.€ņņMondelli,óó€780€S.W.2d€at€773;€ņņSmith€v.€Smithóó,€an€unreported€opinion€of€thisŠ H˜ ŠCourt€filed€in€Nashville€on€August€28,€2002.€Courts€should€also€consider€the€factors€found€at€T.C.A.Š 4„ Š36„4„121(c)€in€making€this€determination.€ņņKinardóó,€986€S.W.2d€220.Š  p Šą  ąĢą  ąHusband€testified€that€his€credit€card€debt€before€the€marriage€was€approximately€$3,230.00.Š ųH ŠThe€remainder€of€the€credit€card€debt€was€incurred€during€the€marriage,€and€the€evidence€shows€thatŠ ä4 Šmost€of€it€is€traceable€to€the€acquisition€of€marital€property.€In€light€of€the€Trial€Courtššs€finding€thatŠ Š  Š$23,000.00€of€this€debt€was€used€to€make€a€down€payment€on€the€marital€residence,€and€that€aŠ ¼  Športion€of€it€was€incurred€in€spending€š šfor€the€partiesšš€honeymoon,€[and]€to€take€the€family€out€toŠ Øų Šeat,šš€which€finding€is€supported€by€the€record,€we€find€that€the€evidence€preponderates€against€theŠ ”ä ŠCourtššs€finding€that€š švery€little€or€none€of€this€debt€was€incurred€on€behalf€of€the€[Wife]€or€theŠ €Š Špartiesšš€child.šš€Š l¼ ŠĢą  ąThis€Court€has€noted€on€prior€occasions€that€š š[m]arital€debts€should,€where€possible,€followŠ D!” Štheir€associated€assets,šš€ņņKing€v.€Kingóó,€986€S.W.2d€216€(Tenn.€Ct.€App.€1998),€and€that€š š[m]aritalŠ 0"€  Šdebts€need€not€be€divided€in€precisely€the€same€manner€as€the€marital€assets,€although€theyŠ #l! Šfrequently€follow€their€related€assets,šš€ņņKinardóó,€986€S.W.2d€at€233.€€It€is€apparent€from€a€review€ofŠ $X" Šthe€evidence€presented€that€the€majority€of€the€credit€card€debt€was€incurred€for€the€purchase€ofŠ ō$D # Šconstruction€equipment€for€Husbandššs€business€use.€€It€therefore€follows€that€the€Husband,€who€wasŠ ą%0!$ Šawarded€the€assets€of€his€construction€business,€should€be€responsible€for€the€majority€of€the€debt.€Š Ģ&"% ŠWe€find,€however,€that€under€the€facts€of€this€case,€equity€requires€that€the€Wife€be€responsible€forŠ ø'#& Ša€portion€of€the€marital€debt.€€Š ¤(ō#' ŠĢą  ąThe€Trial€Court€awarded€the€marital€residence€to€the€Wife.€We€find€that€she€should€beŠ |*Ģ%) Šresponsible€for€half€of€the€down€payment€on€the€marital€residence,€an€amount€of€$11,500.00.€€TheŠ h+ø&* ŠTrial€Court€also€awarded€Wife€$13,000.00€as€her€interest€in€LCC,€which€amounts€to€8.9€percent€ofŠ ° Šthe€total€value€of€LCC€as€determined€by€the€Court.€€Although€there€is€no€requirement€that€maritalŠ œģ Šdebts€and€assets€be€allocated€to€the€parties€in€directly€proportional€amounts,€ņņsee€Mondelli€v.€Howardóó,Š ˆŲ Š780€S.W.2d€769€(Tenn.€Ct.€App.€1989),€under€the€specific€circumstances€of€this€case,€we€find€itŠ tÄ Šequitable€for€the€Wife€to€be€responsible€for€a€similar€proportion€of€the€marital€debt,€an€amount€ofŠ `° Š$8,123.00.׃ׯ ƒ#ĆŻņņŚ  Ś2Ś  ŚóóŻ  Ż×  ׊ L œ ŠĢą  ąThe€Trial€Court€found€as€follows€regarding€certain€personal€loans€from€the€Wife€to€theŠ $ t ŠHusband:Š  ` ŠĢą8  ąą8` Š Š ąDuring€the€course€of€the€marriage,€the€[Husband]€š šconstantlyšš€askedŠ č 8  Šthe€[Wife]€for€a€personal€š šloanšš€or€a€š šloanšš€for€his€business.€€TheŠ Ō$  Š[Wife]€loaned€the€money€to€the€[Husband]€by€check,€credit€card,€andŠ Ą  Šš šcashšš€ten€(10)€to€fifteen€(15)€times,€according€to€the€[Husbandššs]Š ¬ü  Štestimony.Š˜č ` x` x Šą8  ąą8` Š Š ąą ø ąExhibit€1€indicates€that€the€[Wife]€š šloanedšš€the€[Husband]Š „Ō  Š$11,650.00€from€her€personal€credit€card,€plus€loans€evidenced€byŠ pĄ Šchecks€totaling€$520.00.€.€.and€the€sum€of€the€cash€loans€is€unknown.€Š \¬ ŠThe€[Husband]€testified€that€on€September€17,€1992€(before€theŠ H˜ Špartiesšš€marriage)€he€borrowed€$15,862.50,€at€nine€percent€(9%)Š 4„ Šinterest€per€annum,€from€the€[Wife]€and€on€which€he€made€oneŠ  p Šprincipal€and€interest€payment.€.€.leaving€a€balance€of€$15,000.00.€Š  \ ŠThe€[Husband]€further€testified€that€the€[Wife]€never€demanded€theŠ ųH Špayment€of€this€balance€during€their€marriage€and€that€she€forgaveŠ ä4 Šhim€the€debt.€€The€[Wife]€denies€forgiveness€of€this€debt.€ŠŠ ` x` x Šą8  ąą8` Š Š ąą ø ąThe€Court€finds€that€the€[Wife]€loaned€the€[Husband]Š ¼  Š$11,650.00€during€the€marriage€for€the€[Husbandššs]€business€orŠ Øų Špersonal€use.€€The€[Wife]€did€not€share€in€the€use€of€these€funds.€€TheŠ ”ä Š[Husband]€shall€pay€the€[Wife]€$11,650.00€within€sixty€(60)€days€ofŠ €Š Šthe€entry€of€this€Memorandum€Opinion€and€Final€Decree.€.€.Šl¼` x` x Šą8  ąą8` Š Š ąą ø ąThe€Court€finds€that€the€$15,000.00€debt€is€a€personalŠ X Ø Šobligation€of€the€[Husband]€to€the€[Wife],€as€the€same€was€incurredŠ D!” Špre„marriage€and€was€used€by€the€[Husband]€for€him€personally,€orŠ 0"€  Šhis€business.€€The€[Wife]€did€not€share€in€the€use€of€these€funds.€€TheŠ #l! Šloan€was€in€the€nature€of€a€demand€repayment€and€the€[Wife]€madeŠ $X" Šthe€demand€per€her€Rule€9€Statement.€.€.Pursuant€to€the€[Husbandššs]Š ō$D # Štestimony,€the€principal€sum€due€is€$15,000.00,€with€a€simple€nineŠ ą%0!$ Špercent€(9%)€per€annum€interest€from€January€1,€1993€to€June€1,Š Ģ&"% Š2001,€which€equals€$10,125.00€in€interest.€€The€[Husband]€shall€payŠ ø'#& Šthe€[Wife]€the€balance€of€this€loan,€the€sum€of€$25,125.00,€withinŠ ° Šsixty€(60)€days€of€the€entry€of€this€decree.Šœģ` x` x ŠĢą  ąOn€appeal,€the€Husband€argues€that€the€personal€loan€from€Wife€made€before€the€marriageŠ tÄ Šš šwas€a€gift€consummated€during€the€marriage€and€there€should€be€no€repayment€obligation.šš€€TheŠ `° Šquestion€of€whether€the€Wife€š šforgavešš€the€loan€or€treated€it€as€a€gift€is€factually„driven,€and€on€thisŠ L œ Šissue,€as€with€most€factual€issues€in€this€case,€the€partiesšš€testimony€differs€sharply.€€The€Trial€CourtŠ 8 ˆ Šmade€a€specific€finding€that€the€Husband€š šhas€poor€credibility.šš€Regarding€the€š šloansšš€made€duringŠ $ t Šthe€course€of€the€marriage,€we€believe€the€Trial€Court€approached€this€issue€in€the€context€ofŠ  ` Šattempting€to€make€an€equitable€division€of€the€property,€not€in€regard€to€the€legal€enforceability€ofŠ ü L  Ša€loan€made€between€spouses€during€a€marriage.€€We€find€no€error€in€the€Courtššs€judgment€andŠ č 8  Šdisposition€regarding€the€loans€from€Wife€to€Husband.€Š Ō$  ŠĢą  ąThe€Husband€takes€issue€with€the€following€findings€and€ruling€by€the€Trial€Court€regardingŠ ¬ü  Šcertain€medical€expenses€incurred€during€the€marriage:Š ˜č  ŠĢą8  ąą8` Š Š ąThe€[Wife]€insists€that€about€$8,000.00€in€uninsured€debt€wasŠ pĄ Šincurred€by€the€parties€during€the€[Wifeššs]€complicated€and€bed„Š \¬ Šridden€pregnancy€and€delivery€of€twin€sons€(one€died).€€The€[Wife]Š H˜ Šfurther€insists€that€the€[Husband]€has€never€š špaid€a€pennyšš€on€theseŠ 4„ Šdebts€and€there€was€about€a€$2,600.00€balance€due€on€these€debts€asŠ  p Šof€the€date€of€the€divorce.€€The€[Husband]€shall€pay€$2,600.00€to€theŠ  \ Š[Wife]€as€his€share€of€child„related€medical€expenses€within€sixtyŠ ųH Š(60)€days€of€the€entry€of€this€decree.Šä4` x` x ŠĢThese€findings€and€the€Courtššs€judgment€in€this€regard€are€supported€by€the€record€and€we€findŠ ¼  ŠHusbandššs€argument€that€they€are€erroneous€to€be€without€merit.Š Øų ŠĢą  ąThe€Wife€is€employed€as€a€medical€technician,€and€she€worked€full„time€in€that€capacityŠ €Š Šthroughout€the€marriage.€€The€Court€found€her€gross€monthly€income€to€be€$3,784.00.€€The€Husband,Š l¼ Šas€above€noted,€operates€a€construction€and€trucking€business,€in€addition€his€involvement€in€realŠ X Ø Šestate€speculation.€€The€Court€found€that€š šthe€[Husbandššs]€true€income€is€difficult€to€calculate.šš€TheŠ D!” ŠCourt€further€found€as€follows€in€this€regard:Š 0"€  ŠĢą8  ąą8` Š Š ąThe€[Husband]€is€playing€a€numbers€game€with€the€Court.€€On€theseŠ $X" Štwo€Local€Rule€9€Statements,€the€[Husband]€swears€that€he€is€makingŠ ō$D # Šmonthly€credit€card€payments€that€grossly€exceed€the€income€heŠ ą%0!$ Šreports€on€these€sworn€statements.€€ŠĢ&"%` x` x Šą8  ąą8` Š Š ąą ø ąThe€Court€finds€that€the€[Husbandššs]€true€gross€monthlyŠ ø'#& Šincome€is€at€least€equal€to€the€[Wifeššs]€monthly€gross€income€ofŠ ¤(ō#' Š$3,784.00.€€.€.€.€.and€when€depreciation€on€the€[Husbandššs]€equipmentŠ )ą$( Šand€buildings€are€excluded,€the€[Husbandššs]€monthly€net€income€isŠ |*Ģ%) Šmore€than€the€[Wifeššs]€monthly€net€income.€Ō_ŌŠh+ø&*` x` x ЇAt€the€time€of€divorce,€which€ended€a€seven„year€marriage,€the€Husband€was€43€years€old€and€theŠ ° ŠWife€was€34€years€old,€and€both€parties€were€in€good€physical€and€mental€health.€€Š œģ ŠĢą  ąRegarding€each€spouseššs€contribution€to€the€family€and€household€during€the€marriage,€theŠ tÄ ŠTrial€Court€found€as€follows:Š `° ŠĢą8  ąą8` Š Š ąDuring€the€partiesšš€marriage€(before€separation),€the€[Husband]Š 8 ˆ Šadmits€that€the€[Wife]€paid,€from€her€income,€practically€all€of€theŠ $ t Šhousehold€and€living€expenses,€i.e.,€food,€clothing,€day„care,€ninetyŠ  ` Špercent€(90%)€of€the€utilities,€health€insurance,€her€monthly€vehicleŠ ü L  Špayment,€etc.€€Furthermore,€the€[Husband]€admitted€that€the€[Wife]Š č 8  Šcleaned€the€partiesšš€residence€but,€the€[Husband]€testified,€the€[Wife]Š Ō$  Šš šdid€a€substandard€job,šš€kept€clean€clothes€for€the€family,€did€theŠ Ą  Šgrocery€and€other€shopping€chores,€prepared€the€meals,€performed€allŠ ¬ü  Šof€the€work€in€the€yard€of€the€partiesšš€home,€performed€substantiallyŠ ˜č  Šall€of€the€child„rearing,€performed€substantially€all€of€the€householdŠ „Ō  Šchores,€and€was€the€familyššs€š šfinancial€manager.šš€€ŠpĄ` x` x ŠĢTaking€into€consideration€all€of€the€relevant€statutory€factors€as€discussed€above,€including€the€valueŠ H˜ Šof€each€partyššs€separate€property,€we€find€that€with€the€adjustments€made€as€described€in€thisŠ 4„ Šopinion,€the€Trial€Courtššs€distribution€of€the€marital€debts€and€assets€is€an€equitable€one.€€IncludingŠ  p Šthe€adjustments€to€the€distribution€of€marital€debt,€and€the€reclassification€of€the€assets€as€discussedŠ  \ Šabove,€the€Wifeššs€portion€of€the€net€marital€estate€will€be€$129,873.30€or€62.6%.€€The€HusbandššsŠ ųH Športion€of€the€net€marital€estate€will€be€$77,591.00,€or€37.4%.€€Our€review€of€the€record€and€theŠ ä4 Šrelevant€statutory€authorities€persuades€us€that€this€is€an€equitable€result€under€the€particular€factsŠ Š  Šof€this€case.€Š ¼  ŠĢą  ąIn€accordance€with€our€determination€that€Wife€should€be€responsible€for€a€total€ofŠ ”ä Š$19,623.00€of€the€Husbandššs€credit€card€debt,€on€remand€the€Court€should€direct€that€this€amountŠ €Š Šis€to€be€offset€against€the€amount€owed€by€Husband€to€Wife€under€the€terms€of€the€Courtššs€judgment.Š l¼ ŠĢą  ąFor€the€foregoing€reasons€the€judgment€of€the€Trial€Court€is€affirmed€in€part€and€modifiedŠ D!” Šin€part€and€the€cause€remanded€for€proceedings€not€inconsistent€with€this€opinion€and€for€collectionŠ 0"€  Šof€costs€below.€€Costs€of€appeal€are€adjudged€against€the€Wife,€Kimberly€G.€Harmon.€€Š #l! ŠĢĢĢą  ąą ` ąą ø ąą  ąą h ąą Ą ą_________________________________________Š Ģ&"% Šą  ąą ` ąą ø ąą  ąą h ąą Ą ąHOUSTON€M.€GODDARD,€PRESIDING€JUDGEŠ ø'#& Š