ÿWPCð /# ¢UN­ %û 0(b)w@14q…” 0Jœ 0Tæ 0^: 0h˜ 0r 0|r 0†î 0t 1u 0dyU>ÝB) AQD Æ• 0D[ 0@Ÿ 0Dß DC# D/f B• B² D3Ï AM U*O &y v~Ÿ vÓ˜HP LaserJet 4SiHPPCL5MS,ü,,,,,ü0nLhÎ(ÖÃ9 Z ‹6Times New Roman RegularX($¡¡- ù- +9E,9-9.9E/909E192939Ó€=9ê‚_#3|x=92 ÿÿ0Indent1Ô2ÔÔ3  Ô2" ÿÿ0Indent2à0 àÔ2ÔÔ3  Ô2, ÿÿ0Indent3à0 àà0 àÔ2ÔÔ3  Ô26 ÿÿ0Indent4à0 àà0 àà0 àÔ2ÔÔ3  Ô2@ ÿÿ0Indent5à0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2J ÿÿ0Indent6à0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2T ÿÿ0Indent7à0 àà0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2^ ÿÿ0Indent8à0 àà0 àà0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô ÿÿ?AGMSYaioIndent0I.A.1.a.(1)(a)i)a)P ÿÿ8Mac DefaultMac DefaultÓ ` °šXÓ< Œ 9p`(&Times New Roman% Line 7 d!"#$&Cþÿ<< CÿÿƒLevel 1Level 2Level 3Level 4Level 5(3¯$¢¢Ý ƒ!ÝÝ  Ý("ÿÿ$££Ò  ÒÒ  Ò($$””ò òÚ  Ú1Ú  Úó ó7Border 1dd(('÷ÿ dxd düÿP Pd'''''ÿÿdxd!#%Cþÿ << Gÿÿ< Œ 9p`(Arial Ý ƒ!ÝÑ  ÑÑ#€d#ÑÔ€ÔÝ  ÝÝ ƒ""ÝÝ  ÝÔ€+ÔÔ€+ÔÓ  Óò òÔ YYY ÔFILEDÔ€+XÔÌÌMay€29,€1998ÌÌCecil€W.€CrowsonÌAppellate€Court€ClerkÔ  Ôó óPtPtHHØ(ÿáÿâùFG(üHHØ(d'`Styl{WP}01•ÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃà Ãà Ãà Ãà Ãà ÃÃÃÃÃÃÃÃÃÃÃÐ ÐÐHHÐÐ  ÐÐ2ÐÐÿÿ¸æ$ÿÐÐHHÐÐÐÐÐÐÐÐ  ÐÐ ÐÐ ÐÑÑÑGenevaÑÑ ÑÑ € ÑÑ<Px–ÈÑÒÒÒ443!#4ÒÒ$ *$ÒÒ$*$ÒÒ ÿKK ÒÒ  Geneva ÒÒ  Geneva ÒÓ.,ÓÓÓÓ6ÓÓ ÓßßßßßßßßßßßßßßßßßßÑGenevaÑÑ ÑÒ  ion-F Geneva ÒÒ  ion-F Geneva ÒÝ ƒ!ÝÔ . ÔÔ€ÔÝ  ÝÑ  ÑÒ  ÒÒ „ ÒÑ\R AØ'\ÑÑ€ÑÑ7€vXXdìdÈ7ÑÑ  ÑÑ  Ñò ò›Þ ÞÌBOBBY€F.€RAMSEY,à àà àà à)Ìà àà àà àà àà àà à)à àDavidson€ChanceryÌà àPlaintiff/Appellant,à àà àà à)à àNo.€€94„3452„III̜ـ!ÙßR€*,%A1-j|úß` ç `€€@ÿRß›à àà àà àà àà àà à)à àÌVS.à àà àà àà àà àà à)Ìà àà àà àà àà àà à)à àÌTED€A€BURKHALTER,€FRANKà àà à)à àAppeal€No.ÌRYAN€and€RAMSEY€BURKHALTER,€à à)à à01A01„9707„CH„00318ÌP.C.,à àà àà àà àà àà à)Ìà àà àà àà àà àà à)Ìà àDefendants/Appellees.à àà à)ÌÌÌà@ àIN€THE€COURT€OF€APPEALS€OF€TENNESSEEÌà@ àAT€NASHVILLEÌÌà@ àAPPEAL€FROM€THE€CHANCERY€COURT€OF€DAVIDSON€COUNTYÌà@ àAT€NASHVILLE,€TENNESSEEÌÌÓ  ÓHONORABLE€ELLEN€HOBBS€LYLE,€CHANCELLORÌó óÓ  ÓÌÌÌDavid€T.€Hooper,€#5413ÌHOOPER€&€HOOPER,€PLLCÌ109€Westpark€DriveÌSuite€410ÌBrentwood,€Tennessee€37027ÌATTORNEY€FOR€PLAINTIFF/APPELLANTÌÌÌJack€W.€Derryberry,€Jr.,€#3870ÌWARD,€DERRYBERRY€&€THOMPSONÌ1720€Parkway€TowersÌ404€James€Robertson€ParkwayÌNashville,€Tennessee€37219ÌATTORNEY€FOR€DEFENDANTS/APPELLEESÌÌÌÓ  Óò òAFFIRMED€AND€REMANDED.ó óÌÌÓ  ÓÌà àà àà àà àà àà àHENRY€F.€TODDÌà àà àà àà àà àà àPRESIDING€JUDGE,€MIDDLE€SECTIONÌÌÌÌÌÌÌÌÌÌÌÌCONCURS:ÌBEN€H.€CANTRELL,€JUDGEÌWILLIAM€C.€KOCH,€JR.,€JUDGEÌÌò òBOBBY€F.€RAMSEY,à àà àà à)Ìà àà àà àà àà àà à)à àDavidson€ChanceryÌà àPlaintiff/Appellant,à àà àà à)à àNo.€€94„3452„IIIÌà àà àà àà àà àà à)à àÌVS.à àà àà àà àà àà à)Ìà àà àà àà àà àà à)à àÌTED€A€BURKHALTER,€FRANKà àà à)à àAppeal€No.ÌRYAN€and€RAMSEY€BURKHALTER,€à à)à à01A01„9707„CH„00318ÌP.C.,à àà àà àà àà àà à)Ìà àà àà àà àà àà à)Ìà àDefendants/Appellees.à àà à)ÌÌÌó óÌà@ àòòò òÔ€„ÔO€P€I€N€I€O€NÔ€XÔó óóóÌÓÓÓ  ÓÌà àAll€of€the€captioned€parties€are€certified€public€accountants€who€were€participants€asÏshareholders€and€employees€of€a€professional€corporation.€€The€plaintiff,€Bobby€F.€Ramsey,Ïbrought€this€action€to€recover€salary€due€him€and€the€value€of€his€stock€in€the€corporation.€€HeÏhas€appealed€from€a€judgment€in€his€favor€which€he€insists€is€inadequate.ÌÓ  ÓÌò òòòBACKGROUND€FACTSóóó óÌÌÓ  Óà àPlaintiff„appellant,€Bobby€F.€Ramsey,€has€been€a€certified€public€accountant€sinceÏ1967.€€After€five€years€of€various€accounting€employments,€he€formed€a€partnership€whichÏwas€dissolved€by€the€death€of€his€partner.€€For€ten€years€thereafter,€he€practiced€under€the€nameÏof€Ramsey€&€Associates.€€Thereafter€he€practiced€in€a€partnership€for€two€years€and,€in€1989,Íhe€resumed€practice€under€the€name,€Ramsey€&€Associates.€€One€year€later,€in€NovemberÏ1990,€he€and€Ted€Burkhalter€formed€the€firm€of€Ramsey„Burkhalter,€P.C..€€Burkhalter,€whoÏwas€also€a€lawyer,€drafted€their€agreement.ÌÌà àIn€order€to€provide€working€capital€for€their€enterprise,€the€parties€agreed€to€contributeÏtheir€respective€accounts€receivable€to€the€enterprise.€€They€agreed€that€each€would€be€entitledÏto€draw€$1,000€per€week,€and€that€Burkhalter€might€draw€more€during€tax€season€when€hisÏaccounting€duties€would€curtail€his€legal€work€and€income.€€During€1991,€neither€party€drewÏany€salary.€€It€was€agreed€that€the€salaries€of€the€partners€would€be€considered€an€operatingÏexpense€of€the€enterprise€which€would€continue€to€be€liable€for€unpaid€salaries€and€that€profitsÏwould€be€divided€after€deduction€of€operating€expenses.€€Neither€party€withdrew€any€profitÏprior€to€the€beginning€of€the€present€action.ÌÌà àOn€January€1,€1992,€Frank€Ryan€was€admitted€to€the€enterprise.€€He€was€to€be€paidÏ$50,000€per€year€and€was€to€be€considered€a€ð ðfounding€partner.ðð€€He€was€paid€his€salaryÏcontinuously€until€the€inception€of€this€suit.€€He€made€no€contribution€by€waiver€of€salary€orÏassignment€of€receivables.ÌÌà àIn€January€1992,€Mr.€Ramsey€was€diagnosed€as€suffering€from€congestive€heartÏfailure.€ÌÌà àIn€March€1994,€he€underwent€surgery€for€removal€of€a€malignancy€and€thereafterÏreceived€chemotherapy;€all€of€which€reduced€his€capacity€to€work.€€He€received€his€full€salaryÍthrough€May€31,€1994,€at€which€time€Frank€Ryan€notified€him€that€he€and€Burkhalter€hadÏdecided€to€cut€his€(Ramseyððs)€salary€to€less€than€one„half.ÌÌà àOn€August€28,€1994,€Burkhalter€and€Ryan€notified€Ramsey€that€he€should€retire.€ÏDiscussions€ensued€as€to€which€ð ðaccountsðð€Ramsey€should€take€with€him,€which€shouldÏremain€with€Burkhalter€and€Ryan,€and€what€compensation€would€be€payable€therefor.ÌÌòòò òÓ  ÓTHE€PROCEEDINGS€IN€THE€TRIAL€COURTÌó óóóÌÓ  Óà àOn€November€14,€1994,€Mr.€Ramsey€filed€suit€against€Messrs.€Burkhalter€and€Ryan.ÌÌà àOn€April€10,€1995,€Ramsey€&€Burkhalter,€P.C.,€was€added€and€the€issues€wereÏreferred€to€the€Master.€€In€December€1995,€January,€February€and€March€1996,€the€MasterÏconducted€hearings.€€On€January€31,€1997,€the€Master€filed€a€10„page€report€containing€18Ïfindings€including€the€following:ÌÒ ¸ ÒÒ ` ÒÓÓà àòòMaster€Findingóó:€The€parties€stipulated€at€the€hearingÏthat€the€1990€Founding€Stockholders€Agreement€appliesÏshould€a€written€agreement€between€the€parties€be€relevant€toÏan€issue.€€The€parties€also€agree€that€Frank€Ryan€was€to€beÏtreated€as€a€Founding€Stockholder€although€he€did€not€signÏthe€1990€Agreement€and€although€his€salary€was€notÏformally€set€by€addendum.ÌÓ  Ó„€„€„€„ÌÓ  ÓThe€Agreement€provides€that:ÌÌ4.à àEach€partner€should€have€at€least€1000€realized€hoursÏeach€year.€€If€one€does€not€reach€this€level,€his€salary€may€beÏreduced€in€a€ratio€percentage€in€which€his€realized€hours€areÏless€than€this€minimum.€...€This€paragraph€requirement€forÏrealized€time€will€not€be€unduly€œenforced,›€but€will€beÏweighed€by€the€partners€œo›œr›€the€Executive€Committee€toÏdetermine€whether€a€partner€is€complying€with€theÏrequirement€and€if€a€salary€adjustment€should€be€made.ÌÌà àThe€Agreement€also€discusses€possible€bonuses€to€beÏadded€to€salary€calculations.€€All€references€to€hours€and€toÏsalary€or€bonuses€use€the€term€ð ðrealizedðð€billings,€whichÏmeans€hours€charged€and€paid,€not€just€hours€which€wereÏchargeable.ÌÓ  Ó„€„€„€„ÌÓ  Óà àEquity€ownership€on€the€other€hand,€was€fixed.€€TheÏparties€œagreed›€that€each€partner€is€a€one„third€owner€of€allÏequity€in€the€business.ÌÓ  Ó„€„€„€„ÌÓ  Óà àThe€stockholders€of€Ramsey€and€Burkhalter€insuredÏagainst€illness€or€disability€œthrough›€œthe›€professionalÏcorporation.€€The€Agreement€states:ÌÌÒ ¸ ÒÒ „ ÒÒ  ÒÒ ¸ ÒòòÓ  ÓARTICLE€7€ILLNESS€OR€DISABILITYóóÌÓ  ÓÌIn€the€event€of€a€partnerððs€illness€orÏdisability,€he€shall€be€entitled€to€his€basicÏsalary€for€the€first€six€months€of€that€periodÏand€then€ðð€his€basic€salary€for€the€secondÏsix€months.€€In€the€event€that€his€medicalÏrecords€indicate€continued€disability,€he€mayÏvoluntarily€withdraw€or€be€terminated€fromÏthe€partnership€(upon€a€vote€of€85%€of€theÏremaining€partners).€€In€the€event€that€he€hasÏneither€withdrawn€or€terminated,€he€will€notÏreceived€[sic]€further€compensation€until€heÏreturns€œt›œo›€full€time€employment€with€the€firm,Ïbut€he€will€continue€to€be€entitled€to€bonusesÏunder€Article€4€and€equity€share€of€profits.ÌÒ ¸ ÒÒ ` ÒÌà àThe€Master€finds€that€Mr.€Ramsey€was€disabled€or€illÏduring€all€of€1994.€€He€is€not€entitled€to€additional€salaryÏabove€that€which€he€received€during€1994.ÌÓ  Ó„€„€„€„ÌÓ  Óà àIn€1993,€the€partners€orally€agreed€that€RamseyÏwould€be€paid€approximately€$4,000€per€month.€€œThe›€otherÏtwo€partners€would€be€paid€$4,800€per€month.€€(There€wasÏno€modification€of€the€1000€realized€hours€requirement.)€ÏRamsey€admits€that€this€arrangement€was€fair€given€threeÏdifferent€work€styles€and€levels€of€production€at€that€time.€ÏAs€a€result,€in€1993,€Ramsey€was€paid€$48,249.€€The€otherÏtwo€partners€were€paid€$57,604.ÌÓ  Ó„€„€„€„ÌÓ  Óà àThe€Master€finds€Mr.€Ramsey€is€not€entitled€toÏadditional€salary€for€1994.€€The€section€of€the€AgreementÏdealing€with€illness€and€disability€would€result€in€a€salary€ofÍ$43,200€for€the€year€even€if€the€$4800€per€month€salary€isÏused€as€the€basic€salary.€€This€$43,200€figure€is€calculated€asÏfollows:ÌÌJanuary€1„June€1,€1994:€@€4800€perÏmonthà àà à$28,800ÌJuly€1994„December€1994€@€$2400€perÏmonthà àòò$14,400óóÌà àà àà àà àà àà àà à$43,200ÌÌMr.€Ramsey€was€paid€$43,487.89€in€1994.ÌÓ  Ó„€„€„€„ÌÓ  ÓMaster€Finding:€As€Mr.€Ramsey€was€ill€or€disabled€in€1994,Ïand€was€paid€accordingly,€no€salary€œadjustments›€are€due.ÌÓ  Ó„€„€„€„ÌÓ  ÓMr.€Ryan€testified€that€he€agreed€to€work€for€no€pay€in€1991Ïand€that€he€was€not€due€a€salary€until€January€1992.€€Mr.ÏRyan€should€not€receive€compensation€or€credit€for€servicesÏhe€rendered€in€1991.€€Ìœ›Ó  Ó„€„€„€„à àÌÓ  ÓNeither€Mr.€Ramsey€nor€Mr.€Burkhalter€should€expect€toÏreceive€a€salary€for€1991.ÌÓ  Ó„€„€„€„ÌÓ  ÓT.C.A.€ðð€48„101„614(a)€requires€that€fair€value€be€assessedÏð ðas€of€the€date€of€death,€disqualification,€transfer,€retirementÏor€termination.ð𜀀The€master€finds€the€first€formalÏnotification€to€Mr.€Ramsey€of€the€decision€that€he€mustÏwithdraw,€was€dated€August€28,€1994.€€(Exhibit€5)ÌÓ  Ó„€„€„€„ÌÓ  Óà àòòMaster€Findingóó:€Bobby€Ramseyððs€equity€is€the€fairÏvalue€of€his€shares.€€He€is€not€entitled€to€additional€salaryÏunder€any€of€the€theories€raised€in€this€lawsuit.ÌÓ  Ó„€„€„€„ÌÓ  Óà àThe€balance€sheet€of€July€31,€1994,€reflects€grossÏassets€of€$222,864.69.€€Most€of€this€number€consists€ofÏreceivables€reflecting€billed€time€($165,368.17).€€UnbilledÏreceivables€are€$23,452.12.€€The€realization€rate€for€the€firmÏis€95.€€1%€($165,368.17€+€$23,452.12)€x€.951€=Ï$179,568.00€(Exhibit€21).€€The€Master€finds€therefore,€thatÏthe€true€value€of€the€receivables€is€$179,568.00.€€Cash€in€theÏcompany€at€that€time€totaled€$22,308.00.€€Book€value€ofÏequipment€and€furniture€owned€by€Ramsey€Burkhalter€onÏJuly€31,€1994€was€$11,152.31€(an€appraisal€of€equipmentÏand€furniture€was€not€available€to€the€Master).€€SecurityÏdeposits€are€recorded€at€$584.00.€€The€sum€of€the€grossÏtangible€assets€is€therefore,€$213,612.00.€€Liabilities€totaledÏ$24,644.07.€€(Exhibit€10)€Net€assets€are€$188,968€becauseÌÌà àGross€assets:à àà à$213,612Ìà àLiabilities:à àà àòò„€€€24,644óóÌà àNet€assets:à àà à$188,968€ÌÌ33%€of€$188,968€=€$62,989ÌÌà àThe€Master€finds€that€by€agreement,€Mr.€RamseyÏwas€assigned€$28,848€of€the€receivables€of€his€clients€at€fullÏvalue€for€each€dollar.ÌÓ  Ó„€„€„€„ÌÓ  Óà àThe€Master€has€reviewed€the€voluminous€transcriptÏcarefully.€€As€a€result,€the€Master€finds€the€value€of€Mr.ÏRamseyððs€stock€to€be€one„third€of€the€value€of€the€net€assetsÏon€July€31,€1994€minus€the€accounts€receivable€which€wereÏassigned€to€him€by€agreement.€€Ramsey€Burkhalter€shouldÏpurchase€Mr.€Ramseyððs€stock€at€the€fair€value€ofÏ$34,141.00.€€As€further€explanation:ÌÌà à$62,989.00à àOne€third€net€assetsÌà àòò„28,848.00óóà àValue€of€accounts€receivableÌà àà àà à€assigned€to€Mr.€RamseyÌà à$34,141.00ÌÌÌÌÒ S ÒÒ ° ÒÓÓà àAll€parties€filed€exceptions€to€the€report€of€the€Master.€€The€Trial€Judge€confirmedÏthe€report€and€made€it€the€judgment€of€the€Court.€€A€motion€of€the€plaintiff€forÏdiscretionary€costs€was€overruled.ÌÌà àThe€plaintiff,€Mr.€Ramsey,€appealed€and€has€presented€the€following€issues:ÌÒ  ÒÒ „ ÒÒ ¸ ÒÒ ` ÒÓÓà à1.à àWhether€the€trial€court€erred€in€failing€toÏaward€Bobby€Ramsey€his€unpaid€1991€salary€that€wasÏdesignated€as€being€a€ð ðnormal€operating€expenseðð€of€RamseyÏBurkhalter,€P.C.ÌÌà à2.à àIn€the€alternative,€whether€the€trial€court€erredÏin€failing€to€award€bobby€Ramsey€additional€equity€inÏRamsey€Burkhalter,€P.C.€based€on€the€undistributed€retainedÏearnings€in€the€corporation€at€the€end€of€1991.ÌÌà à3.à àWhether,€in€addition€to€an€award€of€his€shareÏof€the€equity€in€the€professional€corporation,€Bobby€RamseyÍis€also€entitled€to€an€award€from€Ted€Burkhalter€and€FrankÏRyan€for€clients€they€retained€for€which€he€was€the€source€orÏprocuring€partner.ÌÒ  ÒÒ „ ÒÓÓÓ  ÓÌà àThe€concurrent€finding€of€a€Master€and€Chancellor€upon€controverted€questions€of€factÏis€entitled€to€the€weight€of€the€verdict€of€a€jury€if€there€is€any€evidence€to€sustain€it.€€T.C.A.€ððÏ27„1„113,€In€Re:€Estate€of€Tipps,€Tenn.€1995,€907€S.W.2d€400;€Coats€v.€Thompson,€Tenn.ÏApp.€1986,€713€S.W.2d€83.ÌÌà àThe€dealings€between€the€parties,€described€above,€created€a€classic€procedural€situationÏfor€a€reference€to€the€Master.€€No€error€is€found€in€the€order€creating€the€reference,€which€wasÏagreed€to€by€the€parties.ÌÌÓ  Óà àThe€first€exception€of€the€plaintiff€to€the€report€was€that€Master€found€that€ð ða€detailedÏanalysis€of€each€client€account€was€not€relevant€to€the€value€of€the€stock€of€the€corporation.ðð€ÏThe€Master€correctly€held€that€the€value€of€the€stock€of€the€corporation€was€total€assets€minusÏtotal€liabilities.€€In€respect€to€physical€assets,€it€was€incumbent€upon€the€parties€to€prove€theirÏversion€of€the€value€of€each€asset.€€Likewise,€in€respect€to€the€value€of€the€expectation€ofÏcontinued€patronage€of€individual€ð ðclientsðð€(good€will),€it€was€incumbent€upon€the€parties€toÏprove€their€version€of€the€value€of€the€expectation€of€continued€patronage€of€each€client.€€It€isÏtoo€much€to€expect€of€a€Master€to€listen€to€endless€details€of€past€dealings€with€patrons€in€orderÏto€make€an€estimation€of€the€probability€of€continuation€of€and€profit€from€the€patronage€ofÏeach€client.€The€first€exception€of€the€plaintiff€was€not€well€taken.ÌÌà àThe€plaintiffððs€second€exception€to€the€Masterððs€report€was€that€it€failed€to€awardÏplaintiff€the€unpaid€1991€salary.€€It€is€uncontradicted€that€the€two€initial€parties€waived€theirÍ1991€salaries€as€a€part€of€their€capital€contribution€to€the€corporation.€€Their€only€hope€ofÏrecovering€this€salary€was€a€future€distribution€of€profits€or€liquidation€of€stock.€€There€was€noÏdistribution€of€profits,€and€the€liquidation€value€of€the€stock€was€dependant€upon€the€profitsÏand/or€losses€from€year€to€year€preceding€the€dissolution.ÌÌà àNo€merit€is€found€in€plaintiffððs€second€exception€to€the€report.ÌÌà àPlaintiffððs€third,€and€last,€exception€to€the€report€was€that€he€was€not€granted€anÏadditional€salary€adjustment€due€to€his€disability€during€that€year.€€The€Masterððs€report,€quotedÏabove,€discussed€at€length€the€disability€rights€of€plaintiff,€and€no€error€is€found€therein.ÌÌà àNo€merit€is€found€in€any€of€the€exceptions€of€plaintiff€to€the€Masterððs€report.€€In€theÏabsence€of€exceptions€to€the€report€of€the€Master,€they€cannot€be€reviewed€for€the€first€time€onÏappeal.€€òòRogers€v.€Rogersóó,€101€Tenn.€428,€47€S.W.€701.ÌÌà àThe€dealings€of€the€parties€with€each€other€do€not€conform€to€the€popular€conception€ofÏaccountants€as€artists€of€exactitude.€€Their€dealings€with€each€other€have€created€for€the€courts€aÏmasterpiece€of€inexactitude.€€The€result€reached€by€the€Master,€the€Trial€Court€and€this€CourtÏrepresents€the€best€that€the€inexact€science€of€law€can€do€to€resolve€the€problems€created€by€theÏparties.ÌÌà àThe€judgment€of€the€Trial€Court€is€affirmed.€€Costs€of€this€appeal€are€taxed€against€theÌ€plaintiff„appellant€and€his€surety.€€The€cause€is€remanded€to€the€Trial€Court€for€necessaryÏfurther€proceedings.ÌÓ  Óò òAFFIRMED€AND€REMANDEDó ó.ÌÓ  ÓÓÓà àà àà àà àÌÌà àà àà àà àà àà àà à_________________________________Ìà àà àà àà àà àà àà àHENRY€F.€TODDà àÌà àà àà àà àà àà àà àPRESIDING€JUDGE,€MIDDLEÏSECTIONÌÓ  ÓÌCONCUR:ÌÌÌ_____________________________ÌBEN€H.€CANTRELL,€JUDGEÌÌÌ_____________________________ÌWILLIAM€C.€KOCH,€JR.,€JUDGEÌ