ÿWPC ¹p BEþMæ u= !ˆàZ©LÞ…ÈÚ»vå2è²²ˆ¢ËçóàWc=t=(2ݲ8ŒKÔ„ŸX6 º…Ô€º4x…lšy¥˜Ã’>Œûbö˜˜ây$1V·rœnÓh£m7Œ:ð\=UþnNÜI’{8‚ChN.?=R&Z¶Ñ‡yøPÀ¾5eرҀ *x3Ðdj¼°PoÛ¶â*|uxΪ®m‡ï  ‡ +á>U™:ÿÕájýÏ©ùþQ¬Jâ°+ô*#K–šçòÒLré/êĈ7”[NõùÚp×dÄQÄ>£,zC¥f AçšMÜɴƹž¢‰Ì#TrÒ¸{FðžˆZŸìFÏôMbµ#éšwt<'¼VXg¡Ìbjÿ{ŠO˜n/ö 왋!wÝÌ»î$#ŸÀ1'©_&ZQÓªóKqÂd¯Þ©Wg*ö¢ÞéK½šq…íµïuieUsw÷ÜbíÞ‰õ;j¯Ã'«{c/PÎè¯S@ç2\dÒnOúz¥'áä“ÿcΉHRŸJs‰  è\ïª5ì4šÏÌá±â—µ1˜F‰Š<€ÿÛé0*\•Xÿö¯OB~ô“W_l'šÞ2ë3’{ô³'Øš«äDb %\^ b 0ˆnU>NöwD4H\ zkÒå· m¹ #ÁÐ ~‘ Æ ÆÕ Æ› ÆaaN' 0D)¦mEQ£nnnnnnnnnnnnnnnnnnnb 0ë B 0¤! D3Å D-ø 0K%% ASpÆÃ 0¤‰ 0D- A«q»¼¤z-s (`£ª$¡¡Ñ€.ÑÑ8€½­»»d»»d8ÑÑ ý ÑÓ  Ó(í€"  Z6Times New Roman Regular¬|&- x`¡3|x ˜C:\PROGRA~1\COREL\WORDPE~1\TEMPLATE\CUSTOM~1\REVISE~1.WPTC:\Program Files\Corel\WordPerfect Office 2000\Template\Custom WP Templates\revised standard opinion.wptÿU‹ÿÀÀÀ˜HP LaserJet 4050ÈÈÈÈÈÈÈÈ0 MaudieShumpertSchumpertIngram"enforceablilityLevel 1Level 2Level 3Level 4Level 5‚Level 1Level 2Level 3Level 4Level 5„Level 1Level 2Level 3Level 4Level 5…Level 1Level 2Level 3Level 4Level 5(#Ã$òòÚ  Ú0Ú  Úóó œÝ ƒRùÇ$ÝÓ  Óà  àòòÚ  Ú2Ú  ÚóóÔ€ô¨íò»»ÔÝ  ÝÔ_ÔThe€Smiths€are€now€divorced.€€ þÝ ƒRùÇ$ÝÓ  Óà  àòòÚ  Ú1Ú  ÚóóÔ€ô¨íò»»ÔÝ  ÝÔ_ÔTenn.€Code€Ann.€ðð€24„1„203€provides€as€follows:Ð ° ÐÌà  àà8 ` àIn€actions€or€proceedings€by€or€against€executors,€administrators,€or€guardians,€inÐ 8ˆ Ðwhich€judgments€may€be€rendered€for€or€against€them,€neither€party€shall€beÐ üL Ðallowed€to€testify€against€the€other€as€to€any€transaction€with€or€statement€by€theÐ À Ðtestator,€intestate,€or€ward,€unless€called€to€testify€thereto€by€the€opposite€party.€€IfÐ „Ô Ða€corporation€is€a€party,€this€disqualification€shall€extend€to€its€officers€of€everyÐ H ˜ Ðgrade€and€its€directors. GÝ ƒRùÇ$ÝÓ  Óà  àòòÚ  Ú3Ú  ÚóóÔ€ô¨íò»»ÔÝ  ÝÔ_ÔTenn.€Code€App.€ðð€47„3„118(a)€provides€as€follows:Ð ° ÐÌà  àà8 ` àExcept€as€provided€in€subsection€(e),€an€action€to€enforce€the€obligation€of€a€partyÐ 8ˆ Ðto€pay€a€note€payable€at€a€definite€time€must€be€commenced€within€six€(6)€yearsÐ üL Ðafter€the€due€date€or€dates€stated€in€the€note€or,€if€a€due€date€is€accelerated,€withinÐ À Ðsix€(6)€years€after€the€accelerated€due€date. ™Ý ƒRùÇ$ÝÓ  Óà  àòòÚ  Ú4Ú  ÚóóÔ€ô¨íò»»ÔÝ  ÝÔ_ÔTenn.€Code€Ann.€ðð€27„3„128€provides€as€follows:Ð ° ÐÌà  àà8 ` àThe€court€shall€also,€in€all€cases,€where,€in€its€opinion,€complete€justice€cannot€beÐ 8ˆ Ðhad€by€reason€of€some€defect€in€the€record,€want€of€proper€parties,€or€oversightÐ üL Ðwithout€culpable€negligence,€remand€the€cause€to€the€court€below€for€furtherÐ À Ðproceedings,€with€proper€directions€to€effectuate€the€objects€of€the€order,€and€uponÐ „Ô Ðsuch€terms€as€may€be€deemed€right.- ù-(|G2ùÇ$¤¤Ý ƒ£ª!ÝÑ€.ÑÑ8€-»»dd8ÑÑ ý ÑÓ  ÓÝ  Ýà  àòòÚ  Ú0Ú  ÚóóÔ€ô¨íò»»Ô d(|3¿f$££Ý ƒ£ª!ÝÑ€.ÑÑ8€-»»dd8ÑÑ ý ÑÓ  ÓÝ  ÝVVVV'ÿÿdxd)!ÈÈÈÈdxdx( ±þ$’’ò òFigure€Ú  Ú1Ú  Úó ó^_X`YEþÿ<<CÿÿƒLevel 1Level 2Level 3Level 4Level 5(|3¿f$¢¢Ý ƒ£ª!ÝÑ€.ÑÑ8€-»»dd8ÑÑ ý ÑÓ  ÓÝ  Ý($$””ò òÚ  Ú1Ú  Úó óX[Z&OLE 2.0 Box <=8ÿÿÿÿÿÿÿÿÿÿCÿÿ HKKKKÝ ƒ£ª!ÝÑ€.ÑÑ8€-»»ddÈ8ÑÑ ý ÑÓ  ÓÝ  ÝÔ_ÔÑ  ÑÔ€¼-»»»ÔÑ8€MyXXdì»»d8ÑÑ  Ñà@ü ü ìàÔ‡î´î»¼-ÔIN€THE€COURT€OF€APPEALS€OF€TENNESSEEˆÐ ° Ðà@WW$ìàAT€KNOXVILLEÔ#†¼-»îî´ #ԈРÖ& ÐÓ  ÓAugust€21,€2002€SessionÐ üL ÐÔ‡XMyX»¼-ÔÌò òÔ#†¼-»XXMyô#Ôòòin€re:óó€ESTATE€of€MARGARET€S.€MURPHYòòóóÔ‡XMyX»¼-Ôó óÐ úJ ÐÌà@@½½ìàò ò€Appeal€from€the€Chancery€Court€for€Hawkins€CountyÐ ú J Ðà@@øøìàNo.€PC€3442€€€€€€Thomas€R.€Ô_ÔFriersonÔ_Ô,€II,€ChancellorÐ æ 6 ÐÌFILED€NOVEMBER€26,€Ô_Ô2002Ô_ÔÐ ¾   Ðà@@ìì*ìàßA€V) °°` d€÷E<©` AßÐ ªú  ÐÌà@@TTìàNo.€E2002„00481„Ô_ÔCOAÔ_Ô„R3„CV€Ð ¥õ  ÐÌßA€V) °°` dE<|` AßÐ }Í  Ðó óÌÓ  ÓThis€is€a€claim€against€an€estate.€€The€claimants€seek€to€recover€on€a€$100,000€promissory€noteÐ xÈ  Ðsigned€by€the€decedent€as€an€accommodation€maker.€€Following€a€bench€trial€at€which€the€court,Ð d´ Ðacting€under€the€authority€of€the€Dead€Manððs€Statute,€Tenn.€Code€Ann.€Ô#†¼-»XXMyi#ÔÔ‡XMyX»¼-Ôðð€Ô#†¼-»XXMyH#ÔÔ‡XMyX»¼-Ô24„1„203€(2001),׃×Ý ƒ#ÃÝòòÚ  Ú1Ú  ÚóóÝ  Ý×  ×€sustainedÐ P  Ðthe€estateððs€objection€to€testimony,€the€trial€court€ruled€that€the€claim€against€the€estate€is€barred€byÐ <Œ Ðthe€applicable€statute€of€limitations.€€We€vacate€the€trial€courtððs€judgment€and€remand€for€furtherÐ (x Ðproceedings.Ð d ÐÓéÓÌò òTenn.€R.€App.€P.€3€Appeal€as€of€Right;€Judgment€of€the€Chancery€CourtÐ ì< ÐVacated;€Case€Remandedó ó€Ð Ø( ÐÌòòÓ  ÓÔ#†¼-»àXMy#ÔÔ‡XMyX.¼-ÔCharles€D.€Susano,€Jr.,€J.óó,€delivered€the€opinion€of€the€court,€in€which€òòHouston€M.€Ô_ÔGoddardÔ_Ô,Ð ´ ÐÔ_ÔP.J.Ô_Ô,óó€and€òòHerschel€P.€Franks,€J.óó,€joined.Ð  ð ÐÌWade€W.€Ô_ÔMassieÔ_Ô€and€Ô_ÔTariqÔ_Ô€A.€Ô_ÔZaidiÔ_Ô,€Bristol,€Virginia,€for€the€appellants,€Woodrow€Franklin€andÐ xÈ ÐMaudie€Franklin.€€Ð d´ ÐÌThomas€A.€Peters,€Kingsport,€Tennessee,€for€the€appellees,€Alice€Clark€and€David€Ô_ÔScruggsÔ_Ô,€co„Ð ÒÒ°` v>ÒÌThese€remarks€by€the€trial€court€seem€to€indicate€that€the€court€either€did€not€take€into€account€theÐ 4„ Ðlegal€consequences€of€the€òòtermsóó€of€the€note€or,€as€may€well€be€the€case,€that€the€claimants€did€not€callÐ  p Ðthe€courtððs€attention€to€those€terms.€€Issues€not€raised€at€trial€cannot€be€considered€by€this€court€onÐ  \ Ðappeal.€€òòò òSimpson€v.€Frontier€Cmty.€Credit€Unionóóó ó,€810€S.W.2d€147„153€(Tenn.€1991);€òòsee€alsoò òÐ øH ÐClement€v.€Nicholsóóó ó,€186€Tenn.€235,€237,€209€S.W.2d€23,€24€(1948)€(explaining€that€going€beyondÐ ä4 Ðthe€issues€presented€to€the€trial€court€would€exceed€the€Court€of€Appealsðð€exclusively€appellateÐ Ð  Ðjurisdiction).€€Thus,€the€question€for€us€is€Ô#†¼-»XXMy‘;#ÔÔ‡XMyX»¼-Ôwhether€this€issue€of€òòcontractóó€law€was€properly€raised€orÐ ¼  Ðaddressed€in€the€trial€court.€€About€this€matter,€we€have€some€doubt.Ð ¨ø ÐÌà  àFrom€the€trial€transcript,€it€seems€quite€possible€that€Mr.€Franklin€offered€Mr.€Smith€anÐ €Ð Ðextension€on€the€note.€€The€following€is€an€excerpt€from€the€direct€examination€of€Mr.€Franklin:Ð l¼ ÐÌÒ` °ÒÒ` °ÒQ.à0 ¸ àNow€itððs€been,€itððs€been€ten€years€since€this€note€was€made.€Ð D!” ÐWhy€have€you€waited€so€long€to€bring€a€claim?€€Ð0"€ ¸ x¸ x ÐÌA.à0 ¸ àWell,€because€[Mr.€Smith]€kept€telling€me€he€was€going€toÐ $X" Ðstart€paying€me,€and€just€I€didnððt€push€them€too€bad.€€DidnððtÐ ô$D # Ðwant€to€take€it€to€Court€either,€you€know.€€Ðà%0!$¸ x¸ x ÐÌQ.à0 ¸ àDid€you€go€along€with€Bertððs€request€for€more€time?и'#&¸ x¸ x ÐÌA.à0 ¸ àYeah.Ð)à$(¸ x¸ x Ðâ âÐ |*Ì%) ÐÔ_ÔQ.à0 ¸ àWas€that€on€the€strength€of€his€promises€that€he€would€payÐ ° Ðâ âyou?Ðœì¸ x¸ x ÐÌA.à0 ¸ àYeah.€€Ðtĸ x¸ x ÐÒ°` lEÒÒ°` ^EÒÌIt€is€not€clear€from€the€record€whether€this€testimony€demonstrates€that€the€claimants€granted€Mr.Ð L œ ÐSmith€an€extension€on€the€note.€€Furthermore,€it€is€not€clear€whether€the€claimants€offered€thisÐ 8 ˆ Ðtestimony€to€prove,€òòunder€the€terms€of€the€noteóó,€that€there€had€been€an€extension€or€whether€thisÐ $ t Ðevidence€was€offered€solely€for€the€purpose€of€supporting€their€theories€of€common€law€revival€andÐ  ` Ðestoppel.€€We€have€already€held€that€there€is€no€evidence€that€òòthe€estateóó€is€precluded€from€raising€theÐ ü L  Ðstatute€of€limitations€based€upon€any€actions€or€representations€of€the€decedent.€€However,€anyÐ è 8  Ðconversations€between€the€claimants€and€Mr.€Smith€bearing€on€the€subject€of€an€extension€wouldÐ Ô$  Ðbe€relevant€to€the€issue€of€the€statute€of€limitations€as€to€the€estate.€€This€is€because€we€hold,€as€aÐ À  Ðmatter€of€law,€that,€under€the€terms€of€this€note,€if€one€of€the€claimants€granted€Mr.€Smith€such€anÐ ¬ü  Ðextension€ð!ð€regardless€of€whether€the€decedent€ever€received€notice€of€this€action€ð!ð€the€last€extendedÐ ˜è  Ðdue€date€would€serve€as€the€point€from€which€to€measure€the€six€year€statute€of€limitations.€€This€isÐ „Ô  Ðthe€clear€import€of€the€language€of€the€note€pertaining€to€extensions.Ð pÀ ÐÌà  àThe€judgment€below€is€hereby€vacated.€€This€case€is€remanded€to€the€trial€court.€€òòSeeóó€Ô#†¼-»XXMy C#ÔÔ‡XMyX»¼-ÔTenn.Ð H˜ ÐCode€Ann.€ðð€Ô#†¼-»XXMy÷N#ÔÔ‡XMyX»¼-Ô27„3„128€(2000).׃×Ý ƒ#ÃÝòòÚ  Ú4Ú  ÚóóÝ  Ý×  ×€€On€remand,€the€parties€shall€be€afforded€an€opportunity€to€put€onÐ 4„ Ðproof€as€to€whether€the€claimants€or€either€of€them€granted€an€extension€under€the€terms€of€the€note.€Ð  p ÐIf€the€due€date€of€the€note€was€extended,€such€an€extension€would€have€been€binding€on€the€decedentÐ  \ Ðunder€the€terms€of€the€note€and€hence€is€binding€on€her€estate.€€If€the€claimantsðð€claim€was€filedÐ øH Ðwithin€six€years€of€the€last€extended€due€date,€it€would€be€timely€filed.€€Costs€on€appeal€are€taxedÐ ä4 Ðto€the€Estate€of€Margaret€S.€Murphy.€€Ð Ð  ÐÌÌÌÌà  àà ` àà ¸ àà  àà h àà À àà  à_______________________________€Ð l¼ Ðà  àà ` àà ¸ àà  àà h àà À àà  àCHARLES€D.€SUSANO,€JR.,€JUDGEÔ#†¼-»XXMybO#ÔÔ‡XMyX»¼-Ô