ÿWPCR( ¿É¡eTrZ1r |ä¾o‡¸ ›åáñPÐÒZŠV’DzXЏØ3ßTwxc_(F¥¨![Ä80®±ŒQÚ °Ý´†h¾F¬%E­§=žÁÞguO³–BJ¡÷âbÏÆCÕ0‰_HÙäÓ ïZÆPc?Ž>TóµoëE`}c®ú”ëûQuOn$ù· Ôįo©”Utèšíé. »¾àà¾×)CërpKîûËvM¸Þ©/ô 7ÏX¡÷Ö_Xvã•ÙøKdÖ]žüÖ§÷é†s§;ìa¸¬žÝ`8ì0OÖ×ìárÝͯ_þø¿~FšÔA <˜b((à¬ßÔœNØ í¯¨‚ù…o+žël嫌Íîmˆ™Ù®3^k²oEn6áêRQIú€³3øÞ»É~« ‡lx–u\v–t×l˜õÎ2µùró2-…;¿ò œ”¡¡6YíUýtyt¶'òù‚Òzch(x:üë”aV Žsâä½1ž³ŠJbgØDHh5-tZÏOëc3ž©Œ[z/‚¾×oZì(º,7£ôÎw+º~ú*íOÛz el½{êæØÀ¿>˜d”ð…—Oc·S¼ ëš;ñléŽ=W»P„k‹<~Ñ¿›¨+ìá…# F UHQ %™ 0ðŸ {ð w@4¿Ó 0 4â 0DñZUHKñ“•„U:!_[ {¿º^yh×Y?h˜ {¿•¿UHT!UHœ! ä!Yê!UHC# ‹#U:˜$ Ò$U:ß%ß%ß%ß%ß%ß%ß%ß%ß% D3&&& 0DL& B&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& AO­&Æü&ü& 0DÂ' D/( B5(˜HP LaserJet 4HPPCL5MS,ü,,,,,ü0nLhÒ<à09Z 0Courier (W1) RegularX(È­Ü$¡¡Ô€XœBXXXÔÓ  ÓÓ  ÓÑ  ÑÑTRY,3Ø' LetterY,3Ø' Letter3Ø' Letter3Ø' LetterTÑÔ€XœBXXXœBÔÓíýÓ(ȘŒ$¡¡Ô€XüZXXXÔÓ  ÓÓ  ÓÑ  ÑÑTRY,3Ø' LetterY,3Ø' Letter3Ø' Letter3Ø' LetterTÑÔ€TPv TXXüZÔÓºýÓ œžDŸ D¡Ó€¢D£D¤Ó€°6S/%urier 3|x´(ä(3|œ$¤¤Ý ƒ­Ü!ÝÔ€XØXXXÔÓ  ÓÓ  ÓÑ  ÑÑTRY3Ø' Letter3Ø' 3Ø' Letterÿ3Ø'TÑÔ€XØXXXØÔÓíýÓÝ  Ýà  àòòÚ  Ú0Ú  Úóó(#Ã$òòÚ  Ú0Ú  Úóó çÝ ƒ bò$ÝÔ€ XTœXXXÔÓ  ÓÓ  ÓÔ€ XTœXXXTœÔÓíýÓà  àòòÚ  Ú3Ú  ÚóóÝ  ÝòòTTP,€Inc.,€received€a€small€fee€for€its€participation.óó<à09Z 0Courier (W1) Regular çÝ ƒ E;$ÝÔ€XœXXXÔÓ  ÓÓ  ÓÔ€XœXXXœÔÓíýÓà  àòòÚ  Ú3Ú  ÚóóÝ  ÝòòTTP,€Inc.,€received€a€small€fee€for€its€participation.óó ‹Ý ƒ E;$ÝÔ€XœXXXÔÓ  ÓÓ  ÓÔ€XœXXXœÔÓíýÓà  àòòÚ  Ú4Ú  ÚóóÝ  ÝòòThe€attorney€who€conceived€the€plan€and€who€represented€Swan€and€Jean€SeymourÐ ¸  Ðor€all€the€parties€(the€record€is€not€clear€on€that€point)€did€not€testify€in€the€caseÏand€his€deposition€was€not€taken.óó<þ6X9`("Courier 10cpi UÝ ƒ bò$ÝÔ€XTœXXXÔÓ  ÓÓ  ÓÔ€XTœXXXTœÔÓíýÓà  àòòÚ  Ú5Ú  ÚóóÝ  ÝòòòòSee€alsoóó€€Gibson's€Suits€in€Chancery,€Sixth€Edition€(Inman)€Sections€18€andÐ ¸  Ð27€for€a€complete€statement€of€the€two€maxims€mentioned€above.óó(—;d$¡¡Ô€X|XXXÔÓ  ÓÓ  ÓÑ  ÑÑTRY(3Ø' LetterY(3Ø' Letter3Ø' Letter3Ø' LetterTÑ TÝ ƒ bò$ÝÔ€XTœXXXÔÓ  ÓÓ  ÓÔ€XTœXXXTœÔÓíýÓà  àòòÚ  Ú6Ú  ÚóóÝ  ÝòòThis€note€was€ostensibly€executed€as€consideration€for€the€transfer€of€299Ð ¸  Ðshares€of€stock€from€Swan€Seymour€to€Seymour€Charter€Bus€Lines,€Inc.óó ^Ý ƒ bò$ÝÔ€XTœXXXÔÓ  ÓÓ  ÓÔ€XTœXXXTœÔÓíýÓà  àòòÚ  Ú1Ú  ÚóóÝ  ÝòòThe€stock€sale€agreement€also€recited€that€Swan€Seymour€had€a€judgmentÐ ¸  Ðrendered€against€him,€filed€as€a€lien€on€his€real€property€assets€in€Union€County.óó OÝ ƒ E;$ÝÔ€XœXXXÔÓ  ÓÓ  ÓÔ€XœXXXœÔÓíýÓà  àòòÚ  Ú2Ú  ÚóóÝ  ÝòòLater,€in€customary€fashion,€the€F.D.I.C.€discounted€the€claim€against€theÐ ¸  ÐSeymours›€œand€gave€them€a€full€release€for€a€partial€payment.óó› ^Ý ƒ E;$ÝÔ€XœXXXÔÓ  ÓÓ  ÓÔ€XœXXXœÔÓíýÓà  àòòÚ  Ú1Ú  ÚóóÝ  ÝòòThe€stock€sale€agreement€also€recited€that€Swan€Seymour€had€a€judgment€renderedÐ ¸  Ðagainst€him,€filed€as€a€lien€on€his€real€property€assets€in€Union€County.óó(—;d$¡¡Ô‡X|XXXÔÓ  ÓÓ  ÓÑ  ÑÑTRY(3Ø' LetterY(3Ø' Letter3Ø' Letter3Ø' LetterTÑ ‹Ý ƒ bò$ÝÔ€XTœXXXÔÓ  ÓÓ  ÓÔ€XTœXXXTœÔÓíýÓà  àòòÚ  Ú4Ú  ÚóóÝ  ÝòòThe€attorney€who€conceived€the€plan€and€who€represented€Swan€and€Jean€SeymourÐ ¸  Ðor€all€the€parties€(the€record€is€not€clear€on€that€point)€did€not€testify€in€theÏcase€and€his€deposition€was€not€taken.óó<à09Z 0Courier (W1) Regular<à09Z 0Courier (W1) RegularH OÝ ƒ bò$ÝÔ€XTœXXXÔÓ  ÓÓ  ÓÔ€XTœXXXTœÔÓíýÓà  àòòÚ  Ú2Ú  ÚóóÝ  ÝòòLater,€in€customary€fashion,€the€F.D.I.C.€discounted€the€claim€against€theÐ ¸  ÐSeymours›€œand€gave€them€a€full€release€for€a€partial€payment.óó›<à09Z 0Courier (W1) Regular Ô€XèwXXXÔÔ€·XXèwÔÓ  ÓÔ Ad ÔFILEDÔ€XèwX·ÔÐ  ÐÌò òNovember€2,€1998Ð šš ÐÌCecil€Crowson,€Jr.ÌÔ€ô¸­ôXXèwÔAppellate€Court€Clerkó ó,c½¬AZ‹"Arial Regular Ô€!XèwXXXÔÔ€!·X!XèwÔÓ  ÓÔ Ad ÔFILEDÔ€!XèwX!·ÔÐ  ÐÌò òOctober€30,€1998Ð šš ÐÌCecil€Crowson,€Jr.ÌÔ€!ô¸­ôX!XèwÔAppellate€Court€Clerkó ó,c½¬AZ‹"Arial Regular....'ÿÿdxd(3¯$££Ý ƒ!ÝÝ  Ý d€-‚ƒCþÿ<< CÿÿƒLevel 1Level 2Level 3Level 4Level 5($$””ò òÚ  Ú1Ú  Úó ó„„'÷ÿ dxdüÿP PdÝ ƒ­Ü!ÝÔ€XØXXXÔÓ  ÓÓ  ÓÑ  ÑÑTRY3Ø' Letter3Ø' 3Ø' Letterÿ3Ø'TÑÔ€XØXXXØÔÓíýÓÝ  ÝÓíýÓñ¤ñ›ñ¤ñÔT€ÔÔT€ÔѰÑѸ °ÑÑTR[  AØ'ÿ LegalY3Ø' Letter AØ'ÿ Legal 3Ø' LetterTÑÑ  ÑÑ7€ØXXdÈdÈ7ÑÑ  Ññ°ññ¤ñßr€*<,(j 8` `€€@Eȹ ` ttx$¸ ð Õrßñ¤ññ°ññ°ñßr€ *<,(j 8` `€€@Eȹ ` ttx$¸ ð Õrßñ°ññ¤ñ›ñ¤ñ€€€à@ˆˆìàIN€THE€COURT€OF€APPEALSˆÐ ¸  Ðà@$ìàAT€KNOXVILLEˆÌÌÌÌÌÌSWAN€SEYMOUR,€€€€€€€€€€€€€€€€€€€)à  àUNION€CHANCERYÐ 0x Ѐ€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)€€œC.A.›€NO.€03A01„9712„CH„00535Ì€€€€€€€€€€Plaintiff„Appellee€€€€)Ì€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)Ì€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)Ì€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)Ì€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)Ì€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)Ìvs.€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)à  àHON.€JOHN€TURNBULLÐ p¸  Ѐ€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)à  àCHANCELLOR€BY€INTERCHANGEÐ 8€  Ѐ€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)Ì€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)Ì€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)Ì€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)Ì€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)ÌJOE€SEYMOUR€AND€SEYMOUR€CHARTER€)à  àAFFIRMED€IN€PART,Ð è0 ÐBUS€LINES,€INC.,€€€€€€€€€€€€€€€€)à  àREVERSED€IN€PART,€andÐ °ø Ѐ€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)à  àREMANDED.Ð xÀ Ѐ€€€€€€€€€Defendants„Appellants€)ÌÌÌÌÌÌJAMES€S.€MacDONALD,€Dunn,€MacDonald€&€Coleman,€P.C.,€Knoxville,€forÏAppellants.ÌÌÌJOHNNY€V.€DUNAWAY,€Dunaway€Law€Office,€œLaFollette›,€for€Appellee.ÌÌÐ  (è% ÐÓgÓà@àà$ìàòòO€P€I€N€I€O€NóóˆÐ ¸  ÐÌà€ˆˆ?(#àMcMurray,€J.ˆÌÌà@XX%ìàÔ&  Ôò òTHE€PARTIESó óˆÐ ø@ ÐÌà  àThis€is€a€dispute,€basically,€among€family€members€over€theÔ'øÆ ÔÏownership,€œcontrol,›€and€liabilities€of€Seymour€Charter€Bus€Lines,ÏœInc.;›€parcels€of€real€estate€and€the€various€personal€obligationsÏof€the€parties€to€each€other.€€The€plaintiff,€Swan€Seymour,€is€theÏfather€of€the€œdefendant,€Joe€Seymour,€also€known€as›€œJoseph€O.›ÏSeymour.€€Swan€Seymour,€œJoe›€œSeymour,›€and€Seymour€Charter€Bus€Lines,ÏInc.,€were€the€original€parties€to€this€action.€€Sub‚sequent€to€theÏfiling€of€the€verified€original€complaint,€the€plaintiff€filed€aÏverified€amended€complaint€adding€as€defendants,€Jean€Seymour,€ex„¼wife€and€œlong„time,›€œlive„in›€companion€of€the€plaintiff,€(who€hadÏbeen€held€out€as€plaintiffððs€wife€for€many€years)€and€œKathryn›€C.ÏSeymour,€wife€of€œJoe›€Seymour.€€All€issues€as€to€Jean€Seymour€andÏœKathryn›€C.€Seymour€were€settled€and€they€are€not€parties€to€thisÏappeal.ÌÌà@àà$ìàò òTHE€PLEADINGSó óˆÐ Ø, !* ÐÌà  àIn€his€original€verified€complaint,€the€plaintiff€alleged€thatÏhe€was€the€owner€of€501€shares€of€stock€in€œSeymour€Charter›€BusÏLines,€Inc.,€and€that€the€certificate€evidencing€his€ownership€hadÏbeen€lost.€€He€sought€access€to€the€books€and€records€of€theÏcorporation,€an€œaccounting,›€a€declaration€that€he€was€the€owner€ofÏ501€shares€of€stock€in€the€corporation€and€a€money€judgment€not€toÐ 8`,8 Ðexceed€œ$450,000.00.›€€The€defendant€œJoe›€Seymour€filed€œan›€answer€andÏcounterclaim.€€In€his€answer,€œJoe›€Seymour€alleged€that€he€is€theÏowner€of€500€shares€of€stock€in€the€corporation€and€that€theÏdefendant,€Jean€Seymour,€his€mother,€is€the€owner€of€201€shares€ofÏstock.€€In€his€counterclaim,€œJoe›€Seymour€sought€a€judgment€againstÏthe€plaintiff€for€an€unspecified€amount€arising€"out€of€the€sameÏtransaction€or€occurrence€that€forms€the€subject€matter€of€theÏoriginal€plaintiff's€œclaim."›€€A€"Stock€Sale€Agreement"€was€attachedÏto€the€œcounterclaim,›€purportedly€signed€by€all€the€œparties,›€wherebyÏthe€plaintiff€sold€all€of€his€stock€in€the€corporation€to€theÏœcorporation›€and€œJoe›€Seymour.Ô% € ÔÌÌà  àSubsequently,€the€plaintiff€filed€a€verified€amended€com…¼plaint,€which€he€substituted€for€his€original€complaint.€€In€hisÏamended€complaint,€the€plaintiff€added€Jean€Seymour€and€œKathryn›€C.ÏSeymour€as€defendants€and€alleged€that€he€had€agreed€to€sell€hisÏstock€to€Joe€Seymour€and€the€corporation€but€questions€whether€theÏagreement€had€been€consummated.€€In€the€amended€complaint,€theÐ Ø6 +. Ðplaintiff€sought€a€monetary€judgment€against€the€defendants,€aÏjudgment€for€œmonñ£ñeñ£ñies›€claimed€to€be€due€under€the€terms€of€a€leaseÏagreement,€prejudgment€interest,€a€declaration€that€the€defendantsÏbreached€their€agreements€with€plaintiff,€a€determination€of€stockÏœownership,›€and€various€relief€relating€to€real€estate€transactionsÏœbetween€and€among€the›€parties.ÌÌà  àThe€defendants,€œSeymour€Charter›€Bus€Lines,€Inc.,€œJoe›€œSeymour,›Ïand€œKathryn›€Seymour,€filed€an€answer€to€the€amended€complaintÏgenerally€denying€all€material€allegations€and€relying€on€theÏdefenses€of€unclean€hands,€estoppel,€fraud,€illegality,€laches,Ïrelease,€waiver,€and€judicial€estoppel.€€It€was€further€allegedÏthat€the€plaintiff€had€converted€corporate€assets€to€his€own€use.€ÏIn€a€counterclaim,€the€defendants€sought€judgment€for€all€convertedÏassets€including€two€buses€and€corporate€checks€alleged€to€haveÏbeen€cashed€and€appropriated€to€plaintiff's€personal€use€whileÏattempting€to€evade€a€judgment€lien€of€the€œFederal€DepositÏInsurance€Corporation.›€€The€defendant,€Jean€Seymour€also€filed€anÏanswer€and€counterclaim,€but,€as€hereinbefore€noted,€neither€sheÏnor€œKathtyn›€Seymour€are€parties€to€this€appeal.ÌÌà  àThe€original€plaintiff€filed€answers€to€the€counterclaims€inÏâ âwhich€most€of€the€material€allegations€were€denied.€€œHe›€œasserted€asÐ ø4@), Ðaffirmative›€œdefenses€the€statute›€of€frauds,€laches,€statute€ofÏœlimitations,›€and€waiver.Ìâ ââ âÌà  àœBefore›€trial,€all€issues€relating€to€Jean€Seymour€and€œKathryn›ÏSeymour€were€resolved.€€It€is€in€this€posture€that€the€remainingÏissues€were€presented€to€the€trial€court€at€a€bench€trial.€€AfterÏthe€presentation€of€all€the€evidence,€a€judgment€was€entered€by€theÏcourt€disposing€of€all€the€remaining€issues.€€From€this€judgment,Ïthe€defendants,€œJoe›€Seymour€and€Seymour€Charter€Bus€Lines,€Inc.,Ïhave€appealed.€€The€appellants€present€the€following€issues€for€ourÏconsideration:ÌÌÓgÓà8  àà0` Ð Ð àà  à1.à ` àThe€learned€trial€court€erred€in€overruling€theÐ 8"€ Ðdefendant's€motion€for€judgment€on€the€pleadings€orÏalternatively€for€summary€judgment.Ð ` Ð ` Ð  ÐÌà8  àà0` Ð Ð àà  à2.à ` àThe€learned€trial€court€erred€in€overruling€theÐ ø%@ Ðdefendant's€motion€for€involuntary€dismissal€madeÏat€the€conclusion€of€the€plaintiff's€proof€andÏrenewed€at€the€conclusion€of€all€the€proof.Ð ` Ð ` Ð  ÐÌà8  àà0` Ð Ð àà  à3.à ` àThe€learned€trial€court€erred€in€overruling€theÐ ¨*ð! Ðdefendant's€post„trial€motion€to€amend€the€plead…¼ings€to€conform€to€the€evidence€by€deleting€anyÏreference€to€"treasure€shares"€and€eliminating€anyÏliability€on€the€part€of€Seymour€Charter€Bus€Lines,ÏInc.€with€respect€to€that€certain€note€dated€MayÏ12,€1989€in€the€original€principal€amount€ofÏ$72,743.23.Ð ` Ð ` Ð  ÐÌà8  àà0` Ð Ð àà  à4.à ` àThe€learned€trial€court€erred€in€sustaining€theÐ 3`'* Ðplaintiff's€claim€for€$100,000€allegedly€due€as€aÏresult€of€his€"sale"€of€a€13.8€acre€tract€of€landÏto€his€son,€Joseph€O.€Seymour.Ð ` Ð ` Ð  Ðâ âÐ Ø6 +. Ðà8  àà8` Ð Ð àà0¸ ` x` xàà ` àA.à ¸ àThe€learned€trial€court€erred€in€admit…Ð ¸  Ðâ âting€into€evidence€exhibits€36€and€37Ïrepresenting€unilateral€memoranda€ofÏsettlement€discussions.Ð ¸ x¸ x ÐÌà8  àà8` Ð Ð àà0¸ ` x` xàà ` àB.à ¸ àThe€learned€trial€court€erred€in€admit…Ð h° Ðting€into€evidence€the€May€12,€1993€let…¼ter€of€defendant's€counsel.Ð ¸ x¸ x ÐÌÌÌÓÓà@´´!ìàò òSTANDARD€OF€REVIEWó óˆÐ P  ÐÌà  àWe€enter€upon€our€review€cognizant€of€our€duty€under€RuleÏ13(d),€Tennessee€Rules€of€Appellate€œProcedure:›€€"Unless€otherwiseÏrequired€by€statute,€review€of€findings€of€fact€by€the€trial€courtÏin€civil€actions€shall€be€œde›€œnovo›€upon€the€record€of€the€trialÏcourt,€accompanied€by€a€presumption€of€the€correctness€of€theÏfinding,€unless€the€preponderance€of€the€evidence€is€otherwise."€ÏIn€œa€de›€œnovo›€review,€the€parties€are€entitled€to€a€reexamination€ofÏthe€whole€matter€of€law€and€fact€and€this€court€should€render€theÏjudgment€warranted€by€the€law€and€œevidence.€€Rule€36,€TennesseeÏRules€of€Appellate€Procedure;›€€òòœThornburg›€v.€Chaseóó,€606€S.W.2d€672Ð ¨*ð! М(Tenn.€App.€1980);›€€òòAmerican€Buildings€Co.€v.€Whiteóó,€640€S.W.2d€569Ð ˆ,Ð # М(Tenn.€App.€1982).€›€We€note€that€no€such€presumption€attaches€toÏconclusions€of€law.€€òòSeeóó€œòòAdams›€v.€Dean€Roofing€Coóó.,€715€S.W.2d€341,Ð H0$' Ð343€œ(Tenn.€App.€1986).›ÌÌà@””%ìàò òDISCUSSIONó óˆÐ è50*- ÐÐ È7,/ Ðà  àAt€the€outset,€we€wish€to€note€that€the€findings€of€fact€andÏthe€judgment€entered€thereon€by€the€trial€court€are€scholarly,Ïœcomplete,›€and€commendable.€€Unfortunately,€however,€we€are€unableÏto€concur€with€all€the€legal€conclusions€reached€by€the€chancellorÏin€his€disposition€of€the€case.ÌÌà  àAs€to€the€first€issue€presented,€œconcerning›€summary€judgment,Ïit€is€well„settled€that€there€is€no€right€of€appeal€from€the€denialÏof€a€motion€for€summary€judgment.€€"A€trial€court's€denial€of€aÏmotion€for€summary€judgment,€predicated€upon€the€existence€of€aÏgenuine€issue€of€material€fact,€is€not€reviewable€on€appeal€when€aÏjudgment€is€subsequently€rendered€after€a€trial€on€the€merits."€ÏòòBradford€v.€City€of€œClarksville›óó,€885€S.W.2d€œ78,€80›€œ(Tenn.€App.Ð 8"€ Ð1994).€€Accord€òòOliver€v.€Hydro„Vac€Services,€Inc.óó,€873€S.W.2d€694,Ð $` Ð696€(Tenn.€App.€1993);€òòMullins€v.€Precision€Rubber€Products€Corp.óó,Ð ø%@ Ð671€S.W.2d€496,€498€(Tenn.€App.€1984).›€€œOn›€a€motion€for€judgment€onÏthe€pleadings,€the€court's€action€must€be€weighed€under€theÏfollowing€authority:ÌÌÓÓà8  àà ` àThe€sole€purpose€of€a€Tenn.€R.€Civ.€P.€12.02(6)Ïmotion€to€dismiss€is€to€test€the€legal€sufficiency€of€theÏcomplaint.€òòSanders€v.€Vinsonóó,€558€S.W.2d€838,€840€(Tenn.Ð 81€%( Ð1977);€òòœHolloway›€v.€œPutnam›€Countyóó,€534€S.W.2d€292,€296Ð (2p&) Ð(Tenn.€1976).€These€motions€are€not€favored,€òòseeóó€òòMoore€v.Ð 3`'* ÐBellóó,€187€Tenn.€366,€369,€215€S.W.2d€787,€789€(1948),€andÐ 4P(+ Ðare€now€rarely€granted€in€light€of€the€liberal€pleadingÏstandards€in€the€Tennessee€Rules€of€Civil€Procedure.€€òòSeeóóÐ è50*- ÐòòœBarish›€v.€Metropolitan€œGov't›óó,€627€S.W.2d€953,€954€(Tenn.Ð Ø6 +. ÐCt.€App.€1981);€œ5A›€Charles€A.€Wright€&€Arthur€R.€Miller,Ð È7,/ ÐFederal€Practice€&€Procedure€ðððð€1356€&€1357€(2d€ed.€1990)Ï("Wright€&€Miller").Ð Ð Ð  ЀÌà8  àà ` àTenn.€R.€Civ.€P.€12.02(6)€motions€are€not€designedÏto€correct€œinartfully›€worded€pleadings.€Wright€&€MillerÏðð€1356,€at€296.€And€so€a€complaint€should€not€be€dis…¼missed,€no€matter€how€poorly€drafted,€if€it€states€aÏcause€of€action.€òòœPaschall›'s,€Inc.€v.€Dozieróó,€219€Tenn.Ð H Ð45,€50-51,€407€S.W.2d€150,€152€(1966);€òòCollier€v.€œSlayden›Ð 8€ ÐBros.€Ltd.€Partnershipóó,€712€S.W.2d€106,€108€(Tenn.€Ct.Ð (p  ÐApp.€1985).€Dismissal€under€Tenn.€R.€Civ.€P.€12.02(6)€isÏwarranted€only€when€no€set€of€facts€will€entitle€theÏplaintiff€to€relief,€òòœPemberton›€v.€American€DistilledÐ ø@  ÐSpirits€Coóó.,€664€S.W.2d€690,€691€(Tenn.€1984),€or€whenÐ è0  Ðthe€complaint€is€totally€lacking€in€clarity€and€specific…¼ity.€òòSmith€v.€Lincoln€Brass€Works,€Incóó.,€712€S.W.2d€470,Ð È Ð471€(Tenn.€1986).Ð Ð Ð  ÐÌà8  àà ` àWhile€it€is€not€our€role€to€create€claims€where€noneÏexist,€òòDonaldson€v.€Donaldsonóó,€557€S.W.2d€60,€62€(Tenn.Ð ˆÐ Ð1977),€we€must€always€look€to€the€substance€of€a€pleadingÏrather€than€to€its€form.€òòœUsrey›€v.€Lewisóó,€553€S.W.2d€612,Ð h° Ð614€(Tenn.€Ct.€App.€1977).€Thus,€when€a€complaint€isÏtested€by€a€Tenn.€R.€Civ.€P.€12.02(6)€motion€to€dismiss,Ïwe€must€take€all€the€well-pleaded,€material€factualÏallegations€as€true,€and€we€must€construe€the€complaintÏliberally€in€the€plaintiff's€favor.€òòLewis€v.€Allenóó,€698Ð $` ÐS.W.2d€58,€59€(Tenn.€1985);€òòœHolloway›€v.€œPutnam›€Countyóó,Ð %P Ð534€S.W.2d€at€296;€òòLilly€v.€Smithóó,€790€S.W.2d€539,€540Ð ø%@ Ð(Tenn.€Ct.€App.€1990).Ð Ð Ð  ÐÌòòDobbs€v.€œGuenther›óó,€846€S.W.2d€œ270,€273„274›€œ(Tenn.€App.€1992).Ð È( ЛÌÌÌÓÓà  àIn€connection€with€this€issue,€we€will€briefly€discussÏappellant's€argument€relating€to€judicial€estoppel.ÌÌÓÓà8  àà ` à...€Tennessee€has€long€recognized€the€doctrine€ofÏjudicial€estoppel.€It€is€said€that€as€a€matter€of€publicÏpolicy€a€party€will€not€be€permitted€to€take€inconsistentÏpositions€in€legal€proceedings.€However,€it€is€alsoÏrecognized€that€each€case€must€be€decided€on€its€on€[sic]Ïparticular€facts€and€circumstances.€The€doctrine€isÏdesigned€not€so€much€to€prevent€prejudice€resulting€toÐ È7,/ Ðthe€other€party€but€to€prevent€prejudice€resulting€to€theÏadministration€of€justice€if€a€party€were€allowed€toÏswear€one€way€one€time€and€a€different€way€another€time.Ð ˜ à ÐòòœCothron›€v.€Scottóó,€60€œTenn.€App.›€298,€446€S.W.2d€533Ð ˆÐ Ð(1969);€òòœBubis›€v.€Blackmanóó,€58€Tenn.€App.€619,€435€S.W.2dÐ xÀ Ð492€(1968);€òòMonroe€County€Motor€Co.€v.€Tennessee€OdinÐ h° МIns›.€Co.óó,€33€Tenn.€App.€223,€231€S.W.2d€386€(1950).€ÐX Ð Ð  ÐÌà8  àà ` àA€necessary€component€of€this€rule€is€that€anythingÏshort€of€a€willfully€false€statement€of€fact,€in€theÏsense€of€conscious€and€deliberate€perjury,€is€insuffi…¼cient€to€give€rise€to€an€estoppel€and€that€the€party€isÏentitled€to€explain€that€the€statement€was€inadvertent€orÏinconsiderate€or€represents€a€mistake€of€law.€òòHamiltonÐ è0  ÐNatl.€Bank€v.€Woodsóó,€34€Tenn.€App.€360,€238€S.W.2d€109Ð Ø  Ð(1951);€òòState€ex€rel.€œAmmons›€v.€City€of€Knoxvilleóó,€33Ð È ÐTenn.€App.€622,€232€S.W.2d€564€(1950);€òòMonroe€CountyÐ ¸ ÐMotor€Co.€v.€Tennessee€Odin€œIns›.€Co.óó,€supra;€òòœD.M.›€Rose€&Ð ¨ð ÐCo.€v€œSnyder›óó,€185€Tenn.€499,€206€S.W.2d€897€(1948).ИàÐ Ð  ÐÌòòState€ex€rel.€Scott€v.€Brownóó,€937€S.W.2d€œ934,€936›€œ(Tenn.€App.Ð xÀ Ð1996).›ÌÌÓÓÌà  àThe€trial€court€was€apparently€of€the€opinion€that,€while€theÏplaintiff's€sworn€pleadings€were€at€odds€with€each€other,€theÏstatements€fell€short€of€willfully€false€statements€of€fact,€in€theÏsense€that€they€amounted€to€conscious€and€deliberate€perjury.€€WeÏare€not€convinced€that€the€preponderance€of€the€evidence€supportsÏthis€œview.€€However,›€we€do€not€find€it€necessary€to€closelyÏscrutinize€this€finding€of€the€trial€court€in€view€of€our€disposi…¼tion€of€the€case.ÌÌÓÓà8  àà ` àThere€is€another€type€of€estoppel.€A€double€œbar…¼relled›€variety.€It€is€applied€where€both€parties€areÏguilty€of€inequitable€conduct.€When€such€is€the€case,Ïâ âboth€parties€are€estopped€to€show€any€facts€upon€whichÐ Ø6 +. Ðrelief€can€be€predicated.€It€is€sometimes€called€theÏdoctrine€of€"clean€hands"€and€has€been€defined€as:Ð Ð Ð  Ðâ â€Ìà8  àà ` àThe€principle€is€general,€and€is€one€of€the€maximsÏof€the€Court,€that€he€who€comes€into€a€Court€of€EquityÏasking€its€interposition€in€his€behalf,€must€come€withÏclean€hands;€and€if€it€appear€from€the€case€made€by€him,Ïor€by€his€adversary,€that€he€has€himself€been€guilty€ofÏunconscientious,€inequitable,€or€immoral€conduct,€in€andÏabout€the€same€matters€whereof€he€complains€of€hisÏadversary,€or€if€his€claim€to€relief€grows€out€of,€orÏdepends€upon,€or€is€inseparably€connected€with€his€ownÏprior€fraud,€he€will€be€repelled€at€the€threshold€of€theÏcourt.€òòC.€F.€œSimmons›€Medicine€Co.€v.€Mansfield€Drug€Co.óóÐ è0  Ð(1893)€93€Tenn.€84,€23€S.W.€165.Ð Ð Ð  ЀÌà8  àà ` àNone€of€the€parties€to€the€fraud€can€have€theÏassistance€of€the€Court€to€compel€either€the€enforcementÏor€cancellation€of€the€contract€or€to€have€propertyÏinterests€transferred€thereunder€restored.€Equity€willÏleave€such€parties€where€they€have€placed€themselves,€andÏwill€refuse€all€affirmative€aid€to€either€of€the€fraudu…¼lent€parties.€Gibson's€Suits€in€Chancery,€œ5th›€Ed.,€ðð€51;Ð X   ÐòòParks€v.€œMcKamy›óó€(1859)€40€Tenn.€297.ÐH!Ð Ð  ÐÌòòContinental€Bankers€Life€œIns›.€Co.€v.€œSimmons›óó,€561€S.W.2d€œ460,€464„Ð (#p Ð465›€œ(Tenn.€App.€1977).›€ÌœÌ›ÓÓà  àThe€dispositive€œpoint,›€in€our€view,€is€the€finding€by€theÏtrial€court€and€our€concurrence€therewith,€that€the€parties€andÏeach€of€them€came€into€court€with€unclean€hands.€€Specifically,€theÏcourt€found€"...€there€is€no€question€œ...›€that€the€trans‚actionsÏthat€we're€talking€about€were€entered€into€for€the€purpose€ofÏdelaying€or€hindering€creditors.€€I€think€that€everybody€thatÏparticipated€in€that€knew€œthat."€€›€The€transcript€of€the€evidenceÏis€long€and€voluminous.€€We€will€not,€therefore,€attempt€to€reciteÏthe€testimony€of€the€various€parties€and€witnesses.€€Suffice€it€toÏsay€that€there€is€more€than€ample€evidence€in€the€record€toÐ Ø6 +. Ðunequivocally€demonstrate€that€the€transactions€involved€wereÏentered€into€for€the€sole€purpose€of€attempting€to€put€plaintiff'sÏassets€out€of€the€reach€of€creditors,€speci‚fically€œthe›€F.D.I.C.€ÏWhile€the€transactions€were,€indeed,€ingenious€in€their€design,Ïnevertheless€the€purpose€was€clearly€shown€by€the€evidence€to€haveÏbeen€made€with€fraudulent€intent€and€for€no€other€apparentÏlegitimate€purpose.€€We€find€the€explanation€given€by€the€plaintiffÏto€be€implausible.€€While€the€trial€court€was€in€a€much€betterÏposition€to€judge€the€credibility€of€œthe€appellee€as€a›€witness,€weÏnevertheless,€cannot€ignore€the€œtotal,€petulant›€incredulity€of€hisÏtestimony.€€œBecause›€there€is€no€real€dispute,€however,€relating€toÏthe€original€transactions€between€the€parties,€we€do€not€deem€œour›Ïcomment€on€the€plaintiffððs€testimony€as€a€signi‚ficant€intrusionÏinto€the€province€of€the€trial€court€in€judging€the€credibility€ofÏthe€testimony.ÌÌà  àÔ‡XœXXXœÔIn€any€event,€it€is€clear€that€the€transactions€between€theÐ ¸)  Ðparties€were€made€with€a€fraudulent€purpose;€that€the€parties€hadÏ"unclean€œhands";›€and,€therefore,€they€are€entitled€to€no€reliefÏfrom€the€courts€relating€to€the€original€transactions€between€themÏwhich,€irrefutably,€gave€œrise›€to€this€action.ÌÌà  àWhile€we€have€œnoted›€that€we€would€make€no€attempt€Ô#†XœXXXœM#Ôto€reciteÐ ø4@), Ðthe€testimony€of€the€various€parties€and€witnessesÔ‡XœXXXœÔ,€we€would€beÐ Ø6 +. Ðremiss€in€our€obligations€to€other€persons€who€might€find€thisÏopinion€to€be€of€at€œleast€some›€curious€interest,€without€at€leastÏa€recitation€in€narrative€form€of€some€of€the€transactions€œinvolvedÏand€brief€quotations€from€testimony€received€by€the€court.›ÌÌà  àThe€plaintiff€was€the€owner€of€499€shares€of€stock€in€theÏdefendant€corporation,€Seymour€Charter€Bus€Lines,€Inc.€Of€theÏremaining€shares,€401€where€held€by€Jean€Seymour€and€100€were€heldÏby€Joseph€O.€(Joe)€Seymour.€€By€a€stock€sale€agreement€dated€MayÏ12,€1989,€the€stock€was€redistributed€by€the€sale€of€200€shares€ofÏstock€to€Joe€Seymour€by€Swan€Seymour€and€200€shares€to€Joe€SeymourÏby€Jean€H.€Seymour.€€The€agreement€recited€that€the€considerationÏfor€this€sale€was€the€assumption€of€two€promissory€notes€(recitedÏto€be€in€default€and€for€which€demand€for€immediate€payment€hadÏbeen€made)€payable€to€Commercial€Bank€of€œClaiborne›€County.ñ¡ñ׃×ñ¡ññ¡ñ׃×ñ¡ñÝ ƒ #ÃÝòòÚ  Ú1Ú  ÚóóÝ  Ý×  ×€€SwanÐ ø%@ ÐSeymour€transferred€the€remaining€299€shares€of€stock€to€theÏcorporation.€€The€consideration€recited€for€the€transfer€of€stockÏto€the€corporation€was€$104,898.17,€reduced€by€$32,154.94€whichÏSwan€Seymour€purportedly€œowed›€the€corporation.€€The€remainder€ofÏ$72,743.23€was€evidenced€by€a€promissory€note€of€Seymour€CharterÏBus€Lines,€Inc.,€executed€by€Joseph€O.€Seymour,€President.Ô#†XœXXXœO#ÔÔ‡XœXXXœÔÐ 81€%( ÐÔ#†XœXXXœ'U#ÔÔ‡XœXXXœÔÐ 3`'* Ðà  àIn€addition,€the€defendant€owned€either€in€his€own€name€orÏjointly€with€œJean€Seymour,€thirteen€tracts€of€real€estate.€€AtÏleast€six€of€the€tracts€of€real€estate€were€subject€to€a€deed€ofÏtrust€in€favor€of€the€First€Tennessee€Bank.€€The€obligations€on€theÏdeed€of€trust€were€either€in€default€or€close€to€going€intoÏdefault.€€Further,€the€plaintiff€was€obligated€on€a€large€judgmentÏin€favor€of€the€F.D.I.C.,€although€it€is€not€demonstrated€that€aÏjudgment€lien€had€ever€been›€recorded€on€any€of€the€plaintiffððsÏproperties.œñ¡ñ׃×ñ¡ññ¡ñ׃×ñ¡ñÝ ƒ #ÃÝòòÚ  Ú2Ú  ÚóóÝ  Ý×  ×Ð ¸ ÐÌà  àThe€parties€set€out€upon€a€course€of€action€to€remove€all€theÏproperties€from€the€plaintiff's€name€and€to€"flush€out"€any€liensÏthat€might€have€existed€that€would€have€been€inferior€to€the€deedÏof€trust€of€First€Tennessee€Bank€and€to€put€the€assets€beyond€theÏreach€of€or€at€least€hinder€creditors€from€subjecting€the€assets€toÏthe€satisfaction€of€the€plaintiff's€just€debts.€€To€this€end,€theÏattorney€representing€the€plaintiff€devised€an€astute€and€cleverÏplan€of€action€to€accomplish€these€purposes.ÌÌà  àA€young€attorney,€then€recently€admitted€to€the€bar,€repƒ¼resented,€as€a€nominal€client,€TTP,€Inc.,€a€CaliforniaÏcorporation.ñ¡ñ׃ ×ñ¡ññ¡ñ׃ Þ×ñ¡ñÝ ƒ #ÃÝòòÚ  Ú3Ú  ÚóóÝ  Ý×  ×€€This€attorney€entered€into€a€revocable€trustÐ 3`'* Ðagreement€with€his€client€TTP,€Inc.,€whereby€as€trustee,€he€wasÏauthorized€to€acquire€from€First€Tennessee€Bank€the€note€and€trustÏdeed€evidencing€and€securing€the€indebtedness€owed€to€the€bank€byÏSwan€Seymour€and€Jean€Seymour.€€Thereafter,€the€parties€met€in€theÏoffices€of€Swan€Seymour's€attorney.€€At€this€meeting€the€attorney„¼trustee€for€TTP,€Inc.,€borrowed€from€the€defendant,€Joe€Seymour,Ïsome€$300,000.00€and€executed€a€promissory€note€therefor.€€He€usedÏthe€funds€received€from€Joe€Seymour€to€purchase€the€note€executedÏin€favor€of€First€Tennessee€Bank€by€Swan€and€Jean€Seymour€andÏsimultaneously€took€an€assignment€of€the€note€and€trust€deed.€€AsÏthe€next€step,€the€attorney„trustee€appointed€his€law€partnerÏsubstitute€trustee€under€the€deed€of€trust.€€The€attorney„trusteeÏthen€wrote€a€letter€to€Swan€and€Jean€Semour€advising€that€they€wereÏin€default€and€made€a€demand€for€payment€of€the€note€in€full.ÌÌà  àBecause€no€payments€were€forthcoming,€proceedings€were€begunÏfor€foreclosure.€€After€the€necessary€advertising,€etc.,€aÏforeclosure€sale€was€in€fact€held.€€Not€suprisingly,€Joe€SeymourÏwas€the€successful€bidder€at€the€foreclosure€sale.€€Thereafter,€theÏattorney„trustee€exchanged€a€trustee's€deed€to€the€properties€soldÏat€the€foreclosure€sale€for€the€promissory€notes€which€he€hadÏâ âexecuted€in€favor€of€Joe€Seymour.€€In€his€testimony,€the€attorney„Ð 3`'* Ðtrustee€was€asked€the€following€question€and€gave€the€followingÏanswer:ñ¡ñ׃×ñ¡ññ¡ñ׃×ñ¡ñÝ ƒ #ÃÝòòÚ  Ú4Ú  ÚóóÝ  Ý×  ×Ð ˜ à Ðâ âÌÓÓà8  àà0` Ð Ð àà  àQ.à ` à...€Is€it€correct€...€that€when€you€went€to€theÐ X  Ðmeeting€on€August€11,€1990,€you€understood€that€theÏpurpose€of€the€various€transactions€was€to€get€theÏproperty€out€of€Swan's€name€and€eliminate€any€liensÏagainst€the€collateral€real€estate.Ð ` Ð ` Ð  ÐÌà8  àà0` Ð Ð àà  àA.à ` àIt€was€my€understanding€that€Mr.€Seymour,€Mr.€SwanÐ ø@  ÐSeymour,€if€I€may,€was€having€difficulty€or€wasÏalready€in€default€with€First€Tennessee€Bank,€andÏthe€›likelihoodœ€of€First€Tennessee€Bank€›foreclosingœÏon€the€property€was€real.€€If€that€occurred,€theÏprospects€of€keeping€this€property€in€the€familyÏwould€be€jeopardized.€€I€had€enough€sense€as€a€newÏyoung€lawyer€to€realize€that€a€foreclosure€saleÏwould€give€every€creditor€an€opportunity€to€step€upÏto€the€line€and€if€they€didn't,€we€could€flushÏwhatever€liens€attached€to€this€property,€whateverÏliens€followed€Mr.€Swan€Seymour€or€Jean€Seymour.€ÏThat€this€foreclosure€sale€could€cut€those€claimsÏoff€as€to€this€property.Ð ` Ð ` Ð  ÐÌÓÓÌà  àWe€later€learn€from€the€testimony€of€Swan€Seymour,€that€he€wasÏdirecting€the€bidding€being€done€by€Joe€Seymour€at€the€foreclosureÏsale.€€We€further€learn€that€the€$300,000.00€which€the€attorney„¼trustee€borrowed€from€Joe€Seymour€was,€in€fact,€provided€by€SwanÏSeymour.€€Thus,€it€results€that€Swan€Seymour's€money€paid€off€theÏnote€at€First€Tennessee€Bank€and€purchased€the€property€at€theÏforeclosure€sale€thereby€resulting€in€placñ¢ñeñ¢ñing€the€property€in€JoeÏSeymour's€name€free€and€clear€of€any€claims€creditors€might€haveÐ 4P(+ Ðhad€or€did€have€against€Swan€and€Jean€Seymourð"ðthe€original€purposeÏof€the€devious€scheme.ÌÌà  àThis€litigation€was€precipitated,€at€least€in€part,€by€JoeÏSeymour's€refusal€to€deed€back€to€Swan€Seymour€the€thirteen„acreÏtract€of€land€upon€which€the€bus€garage€was€located.€€During€mostÏof€the€time€material€to€the€issues€before€us,€Swan€SeymourÏcontinued€the€day„to„day€operation€of€the€bus€line€as€if€he€wereÏstill€the€majority€stockholder€and€chief€executive€officer.ÌÌà  àFurther€insight€can€be€gained€relative€to€both€the€stockÏtransactions€and€the€real€estate€transactions€by€the€testimony€ofÏSwan€Seymour€which€in€relevant€partÌÌÓÓà8  àà0` Ð Ð àà  àQ.à ` àMr.€Seymour,€we've€heard€a€lot€of€testimony€thisÐ ø%@ Ðafternoon€about€proceeds€from€land€sales€that€wereÏin€the€name€of€your€son,€Joe,€and€your€daughter„in„¼law,€Kathryn,€and€you're€making€claims€here€forÏthat€money€that€derived€from€those€land€sales.Ð ` Ð ` Ð  ÐÌà8  àà0` Ð Ð àà  àA.à ` àYes,€it€was€mine.И+à"` Ð ` Ð  ÐÌà8  àà0` Ð Ð àà  àQ.à ` àThat's€what€I€was€going€to€ask€you.€€Why€would€youÐ x-À!$ Ðexpect€any€money€from€land€that€was€in€the€name€ofÏJoe€and€Kathryn?Ð ` Ð ` Ð  ÐÌà8  àà0` Ð Ð àà  àA.à ` àFrom€a€gentleman's€and€an€honest€standpoint,€theÐ 81€%( Ðland€was€mine€to€start€with€and€it's€been€mine€forÏyears.Ð ` Ð ` Ð  ÐÌà8  àà0` Ð Ð àà  àQ.à ` àIn€other€words,€when€you€put€it€in€Joe's€name€toÐ ø4@), Ðavoid€the€lien€of€the€FDIC,€you€expected€him€toÏgive€it€back€to€you€when€you€wanted€it€back,€didn'tÏyou.ÐÈ7,/` Ð ` Ð  Їà8  àà0` Ð Ð àà  àA.à ` àI€didn't€say€I€put€it€in€to€avoid€a€lien.и ` Ð ` Ð  ÐÌà@xx!ìà*€€€€€*€€€€€*€€€€€*ˆÌÌà8  àà0` Ð Ð àà  àQ.à ` àMr.€Seymour,€you€continue€to€agree,€do€you€not,Ð °ø Ðsir,€everything€that€was€done€in€1989€by€Mr.€LacyÏwith€respect€to€the€stock€transactions€was€eyeÏwash?Ð ` Ð ` Ð  ÐÌà8  àà0` Ð Ð àà  àA.à ` àNo.€I€don't€agree€to€that.И!à` Ð ` Ð  ÐÌà8  àà0` Ð Ð àà  àQ.à ` àHave€you€changed€your€mind€about€that?Ð(#p` Ð ` Ð  ÐÌà8  àà0` Ð Ð àà  àA.à ` àI€don't€suppose€I€have.и$ ` Ð ` Ð  ÐÌà8  àà0` Ð Ð àà  àQ.à ` àDo€you€remember€when€I€took€your€deposition€back€onÐ H&" ÐSeptember€24th€of€last€year,€don't€you?€[sic].Ð ` Ð ` Ð  ÐÌà8  àà0` Ð Ð àà  àA.à ` àYes,€Sir.Р(è%` Ð ` Ð  ÐÌà8  àà0` Ð Ð àà  àQ.à ` àAt€Page€thirty,€line€two:€€"Q:€€Insofar€as€you€wereÐ 0*x' Ðconcerned,€whatever€Mr.€Lacy€did€with€respect€toÏtransferring€ownership€of€the€stock€from€you€toÏyour€son€was€just€eye€wash.€€A:€It€was€transferredÏfor€that€purpose€of€course.€€It€wasn't€supposed€toÏmean€anything€to€him€or€me€or€nobody€else.€€It€wasÏjust€on€paper€is€the€way€I€understood€it€and€IÏdidn't€have€a€legal€mind.€€I€didn't€know€what€heÏwas€doing.Ð ` Ð ` Ð  ÐÌà8  àà0` Ð Ð àà  àQ.à ` àIs€that€your€testimony?Ð2H&1` Ð ` Ð  ÐÌà8  àà0` Ð Ð àà  àA.à ` àIf€that's€what€it€says,€I€guess€it€was.Ð3Ø'3` Ð ` Ð  ÐÌÓÓÌà  àThe€conclusion€seems€inescapable€that€each€and€every€party€toÏthe€original€stock€transactions€and€real€estate€transactions€ñnñwasñnññnñwereñnñÐ @8ˆ,9 Ðñoñ›ñoññoñknowledgableñoññoñknowledgeableñoññoñœñoñ€about€the€true€purposes€of€their€activities.€€Hence,Ïeach€and€every€one€of€them€must€be€denied€equitable€relief€from€theÏconsequences€of€their€inequitable,€unfair,€dishonest,€fraudulent,Ïunconscionable,€or€bad€faith€acts.Ô#†XTœXXXTœ±\#ÔÔ‡XTœXXXTœÔ€€Ð h° ÐÌà  àIn€òòMcCallie›€v.€œMcCallie›óó,€719€S.W.2d€150€œ(Tenn.ñpñ€ñpñApp.ñqñ€ñqñ1986),›€aÐ ˆÐ  Ðfather€conveyed€his€farm€to€his€son€for€the€purpose€of€placing€itÏbeyond€the€reach€of€possible€judgment€creditors.€€Subsequently,€theÏfather€requested€that€the€son€reconvey€the€property€to€him.€€TheÏson€refused.€€The€father€sued€to€recover€the€property.€€Relief€wasÏdenied.€€œThñrñisñrññrñeñrñ›€court,€œñsñinñsññsñ›quotingñsñ›€òòThomas€v.€Hedgesóó,€27€œTenn.€App.€585,›€183Ð X  ÐS.W.2d€14€(1945)€œñtñstatedñtññtñ›saidñtñ:›ÌÌÓÓà8  àà ` àThere€being€no€intervening€rights€of€creditors,€theÏdeed€was€good€as€between€the€parties€and€their€privies.Ï...Ð Ð Ð  ÐÌà8  àà ` àAnd€it€is€settled€in€this€state€by€an€unbroken€lineÏof€decisions€that€a€party€guilty€of€fraud€is€not€entitledÏto€be€relieved€from€its€consequences.€€òòWilliams€v.€œLowe›óó,Ð ¸$  Ð23€Tenn.€62;€€òòMoody€v.€Fryóó,€22€Tenn€567;€òòColeman€v.Ð €%È! МPinkard›óó,€21€Tenn€298;€òòSharp€v.€Caldwellóó,€26€Tenn.€415,Ð H&" Ð416;€òòParks€v.€œMcCamy›óó,€40€Tenn€297;€òòœHubbs›€v.€œBrockwell›óó,€35Ð 'X# ÐTenn.€574;€œ...ñuñ€.ñuñ›Ð Ð Ð  ÐÌà8  àà ` àThe€œrationalñvñeñvñ›€of€the€rule€is€to€be€found€in€the€twoÏmaxims:€€"He€who€comes€into€equity€must€come€with€œcleanÏhands";›€and€"No€one€can€take€advantage€of€his€ownÏœwrongs."›€€Gibson's€œñ„ñSñ„ññ„ñ›sñ„ñuits›€in€Chancery,€42€and€51.׃×Ý ƒ #ÃÝòòÚ  Ú5Ú  ÚóóÝ  Ý×  ×ÐÀ+ )Ð Ð  ÐÌœòòIñ{ññzñsñzññ{ññ|ñd.ñ|ññ}ññ|ñ€ñ|ññ}ññ~ñóóñ~ñññ€ñññ€ñññañññ€ññ‚ññ€ñAñ€ñññtñññ‚ññƒñatñƒññ~ññwñóóñwññ~ñ›€16€and€œ17.›Ð P-˜!+ ÐÌœÓ@üÓÌà  àFurther:ÌÌÓ3@üÓà8  àà ` àOne's€misconduct€need€not€necessarily€have€been€ofÏsuch€a€nature€as€to€be€punishable€as€a€crime€or€as€toÏjustify€legal€proceedings€of€any€character€to€[warrant]Ð 5_)5 Ðapplication€of€the€maxim;€any€wilful€act€concerning€theÏcause€of€action€which€rightfully€can€be€said€to€trans…¼gress€equitable€standards€of€conduct€is€sufficient€causeÏfor€the€invocation€of€the€maxim.€Within€the€purview€ofÏthe€maxim,€the€hands€of€the€litigant€are€rendered€uncleanÏby€conduct€which€is€"condemned€and€pronounced€wrongful€byÏhonest€and€fair-minded€men,"€inequitable,€unfair,Ïdishonest,€fraudulent,€unconscionable,€or€in€bad€faith.€Ð Ð Ð  ÐÌ27A€Am.€Jur.€2d€ñ…ñòòñ…ñEquityñ…ñóóñ…ñ€ðð€129€(1996)€(footnotes€omitted);€ñ†ñòòñ†ñaccordñ†ñóóñ†ñÐ À  ÐòòSouthern€Coal€&€Coke€Co.€v.€Beech€Grove€Mining€Co.óó,€53€Tenn.€App.Ð ˆÐ  Ð108,€381€S.W.2d€€299,€303€(Tenn.€App.€1963).Ô#†XTœXXXTœF‚#ÔÔ‡XTœXXXTœÔÐ P˜  ÐÌ›Óg3ÓÌà  àWe€are€of€the€opinion€that€this€is€the€consummate€case€toÏwhich€the€maxims€ought€to€be€applied.€€Accordingly,€we€so€do€andÏhold€that€the€plaintiff€is€not€entitled€to€the€interposition€of€aÏcourt€of€œequity€relative€to€the€original€transactions€among€theÏparties.Ô#†XTœXXXTœõ#Ô›€€In€view€of€this€holding,€we€do€not€find€it€necessary€toÐ °ø Мaddress€individually›€the€remaining€œissues€as›€presented€for€ourÏœreview.ÌÌà  àThe€court€entered€a€judgment€in€favor€of€the€appellant€on€aÏpromissory€note€executed€by€Joseph€O.€Seymour,€as€president€ofÏSeymour€Charter€Bus€Lines,€Inc.,€on€May€12,€1989,€in€the€principalÏamount€of€$72,743.23€plus€accrued€interest€in€the€amount€ofÏ$58,194.56€for€a€total€judgment€of€$130,937.89.׃×Ý ƒ #ÃÝòòÚ  Ú6Ú  ÚóóÝ  Ý×  ×€€[Small€mathƒÐ 0*x' Ðmatical€error€in€the€original€judgment.]€€Since,€however,€thisÏpromissory€note€was€among€the€original€transactions€found€to€haveÏbeen€entered€into€for€wrongful€purposes,€we€reverse€the€action€ofÏthe€trial€court€granting€judgment€to€the€appellee€on€the€promissoryÏnote€and€dismiss€appellee's€claim€thereon.Ìâ âÐ 3Ø'3 Ðà  àAs€to€the€remainder€of€the€judgment,€the€trial€court€foundÏâ âthat€the€plaintiff€had€made€a€subsequent€offer€(after€all€theÏoriginal€transactions€had€been€completed)€to€the€defendant,€JoeÏSeymour,€to€settle€their€differences.€€The€offer€was€not€accepted,Ïñ‡ñbutñ‡ññ‡ñhowever,ñ‡ñ€it€was€met€with€a€counterñˆñ€ñˆññ‰ñ„ñ‰ñoffer.€€Under€the€terms€of€theÏcounterñŠñ€ñŠññ‹ñ„ñ‹ñoffer,€Joe€Seymour€offered€to€buy€the€bus€property€forÏ$100,000.00€payable€at€$1,000.00€per€month€and€that€the€plaintiffÏwould€take€bus€number€1782€and€all€the€old€buses€except€204.€€TheÏtrial€court€found€the€counterñŒñ€ñŒñññ„ññoffer€to€have€been€accepted€by€theÏappellee€and€that€there€had€been€a€partial€per‚formance€of€theÏagreement.€€Specifically,€the€court€found:ÌÌÓ3gÓà8  àà ` à...€I€find€that€on€November€8,€1992,€Mr.€SwanÏSeymoñŽñuñŽñrññeññ€made€an€offer€to€wind€up€his€association€from€theÏbus€company.€€That€offer€was€accepted,€in€part,€in€aÏcounter„offer€that€was€made€by€Joe€seymoññrñññ‘ñurñ‘ññ’ñeñ’ñ€...€.€€I€findÏthat€the€counter„offer€that€was€made€by€Joe€Seymoñ“ñurñ“ññ”ñreñ”ñ€...Ïwas€accepted€by€Swan€Seymoñ•ñurñ•ññ–ñreñ–ñ.€€And€I€find€that€thatÏcontract€was€carried€out€by€partial€performance,€theÏtransfer€of€bus€1782,€transfer€of€deeds€back€into€SwanÏand€Jean€Seymour's€names€as€they€were€prior€to€theÏtrustee's€sale,€transfer€of€two€tracts€back€into€SwanÏSeymore's€name€prior€to€the€Trustee's€sale.€€The€thingÏthat€Joe€didn't€agree€to€here€was,€in€fact,€that€heÏwasn't€going€to€deed€that€thirteen€acñ—ñreñ—ññ˜ñerñ˜ñs€back€to€Swan.€ÏBut€he€did€agree€to€pay€one€hundred€thousand€dollars€atÏa€thousand€dollars€a€month.Ð Ð Ð  ÐÌÓg3ÓÌà  àThereafter,€the€trial€court€entered€a€judgment€in€favor€of€theÏappellee€and€against€the€appellant,€Joe€Seymour,€in€the€amount€ofÏ$100,000.00.€€We€are€of€the€opinion€that€the€competent€evidenceÏpreponderates€in€favor€of€the€findings€of€the€trial€court.€€WeÏfurther€find€that€the€doctrine€of€"unclean€hands"€does€not€apply€toÏcontracts€entered€into€between€the€parties€subsequent€to€theÏoriginal€wrongful€transactions.€€Inequitable€conduct€that€will€barÏa€prayer€for€equitable€relief€"must€bear€an€immediate€relation€toÐ x7À+8 Ðthe€subject€matter€of€the€suit."€òòOverton€v.€Lewisóó,€152€Tenn.€500€ñ™ñ,ñ™ññšñatÐ ¸  Ðñšññ›ñÐ ¸  Ðñ›ñ510,€279€S.W.€801ñœñ,ñœññœñ€atñœñ€804€(1926);€òòsee€alsoóó€òòGreer€v.€Shelby€Mutual€Ins.Ð H  ÐCo.óó,€659€S.W.2d€627€(ññTenn.€App.€ññ1983).€€We€believe€that€theÐ Ø  Ðdoctrine€of€"unclean€hands"€does€not€apply€to€sñžñeñžññŸñuñŸñbsequent€contractsÏeven€though€involving€the€original€subject€matter€giving€rise€toÏ"unclean€hands"€since€it€would€bear€no€real€relation€to€the€subjectÏmatter€of€the€new€contract.€€To€hold€otherwise€would€result€in€theÏparties€being€forever€barred€from€contracting€with€each€otherÏconcerning€matters€which€had€been€previously€subjected€to€theÏdoctrine€of€"unclean€hands."€€We€do€not€believe€this€to€be€theÏintent€of€the€law.ÌÌà  àAs€hereinbefore€noted,€we€reverse€the€action€of€the€trialÏcourt€granting€judgment€to€the€appellee€on€the€promissory€note€andÏdismiss€appellee's€claim€thereon.€€The€judgment€of€the€trial€courtÏis€affirmed€in€all€other€respects.€€Costs€of€this€appeal,€in€ourÏdiscretion,€are€taxed€equally€between€the€appellants€and€theÏappellee.€€This€case€is€remanded€to€the€trial€court€for€entry€of€anÏjudgment€consistent€with€this€opinion.ÌÌÓgÓà€ÀÀ((#à___________________________________ˆÌà  àà ` àà ¸ àà  àà h àà À àDon€T.€McMurray,€JudgeÌÌÌCONCUR:ÌÌ___________________________________ÌHouston€M.€Goddard,€Presiding€JudgeÌÌÌ___________________________________ÌCharles€D.€Susano,€Jr.,€JudgeÌÌÐ   5h)5 ÐÑ  ÑÑ7€TœXXdÈXXdÈ7ÑÑ  Ñ€€€à@ˆˆìàIN€THE€COURT€OF€APPEALSˆÐ ¸  Ðà@$ìàAT€KNOXVILLEˆÌÌÌÌÌSWAN€SEYMOUR,€€€€€€€€€€€€€€€€€€€)à  àUNION€CHANCERYÐ h° Ѐ€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)€€C.ñ ñ€ñ ñA.€NO.€03A01„9712„CH„00535Ì€€€€€€€€€€Plaintiff„Appellee€€€€)Ì€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)Ì€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)Ì€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)Ìvs.€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)à  àHON.€JOHN€TURNBULLÐ `  Ѐ€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)à  àCHANCELLOR€BY€INTERCHANGEÐ à(  Ѐ€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)Ì€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)Ì€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)ÌJOE€SEYMOUR€AND€SEYMOUR€CHARTER€)à  àAFFIRMED€IN€PART,Ð H  ÐBUS€LINES,€INC.,€€€€€€€€€€€€€€€€)€€REVERSED€IN€PART,€andÌ€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€)€€REMANDEDÌ€€€€€€€€€€Defendants„Appellants€)ÌÌà@  &ìàò òòòJUDGMENTóóó óˆÐ è0 ÐÌÓgÓà  àThis€appeal€came€on€to€be€heard€upon€the€record€from€theÏChancery€Court€of€Union€County,€briefs€and€argument€of€counsel.€ÏUpon€consideration€thereof,€this€Court€is€of€the€opinion€that€thereÏwas€error€in€the€trial€court.ÌÓgÓà  àWe€reverse€the€action€of€the€trial€court€granting€judgment€toÏthe€appellee€on€the€promissory€note€and€dismiss€appellee's€claimÏthereon.€€The€judgment€of€the€trial€court€is€affirmed€in€all€otherÏrespects.€€Costs€of€this€appeal,€in€our€discretion,€are€taxedÏequally€between€the€appellants€and€the€appellee.€€This€case€isÏremanded€to€the€trial€court€for€entry€of€an€judgment€consistentÏwith€this€opinion.ÌÌà  àà ` àà ¸ àà  àà h àà À àà  àPER€CURIAM