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A:(ʽCEKQW]cioAutoList5A:A:A:A:A:A:A:A:A:(Ú½CEKQW]cioAutoList6A:A:A:A:A:A:A:A:A:(ê½CEKQW]cioAutoList7A:A:A:A:A:A:A:A:A:(ú½CEKQW]cioAutoList8A:A:A:A:A:A:A:A:A:( ¾CEKQW]cioAutoList9A:A:A:A:A:A:A:A: A:(*ùEGMSY_ekqAutoList10A:A:A:A:A:A:A:A:"A:(:ùEGMSY_ekqAutoList11A:A:A:A:A:A:A:A:$A:(JùEGMSY_ekqAutoList12A:A:A:A:A:A:A:A:&A:0EGMQW]cioAutoList13A:"A:A:A:A:A:A:(A:(Oé;$µµà0  àÔ2#ÔÚ  ÚaÚ  Ú.Ô3  Ôà0` (#(#à(jùEGMSY_ekqAutoList14A:A:A:A:A:A:A:A:+A:(zùEGMSY_ekqAutoList15A:A:A:A:A:A:A:A:- ù--A:(ŠùEGMSY_ekqAutoList16A:A:A:A:A:A:A:A:0A:(šùEGMSY_ekqAutoList17A:A:A:A:A:A:A:A:2A:0â“EGMSY]cioAutoList18A:A:A:"A:A:A:A:4A:(b·¤$¶¶à0  àà0` (#(#àÔ2#ÔÚ  ÚÚ  Ú.Ô3  Ôà0¸ ` (#` (#à(xir$··à0  àà0` (#(#àà0¸ ` (#` (#àÔ2#Ô(Ú  Ú0Ú  Ú)Ô3  Ôà0¸ (#¸ (#à(ºùEGMSY_ekqAutoList19A:A:A:A:A:A:A:A:8A:(jùEGMSY_ekqAutoList20A:A:A:A:A:A:A:A::A:(zùEGMSY_ekqAutoList21A:A:A:A:A:A:A:A:<A:Õ¥u)â  #Ñ#€m=Xÿÿd#Ñ Ñ ° Ñ Ñ ° Ñ(ÖÃ9 Z‹(Times New Roman fdJ)˜Cxú¢¬}§3|xÿU‹ÿÀÀÀ ˜HP LaserJet 5Ü,,,,Ü0(|G2ó$¤¤Ý ƒ£ª!ÝÑ€.ÑÑ8€°”»»dd8ÑÑ ý ÑÓ  ÓÝ  Ýà  àòòÚ  Ú0Ú  ÚóóÔ€ôÕ ò»»Ô d(|3Á$££Ý ƒ£ª!ÝÑ€.ÑÑ8€°”»»dd8ÑÑ ý ÑÓ  ÓÝ  ÝVVVV'ÿÿdxd)!ÈÈÈÈdxdx( ±þ$’’ò òFigure€Ú  Ú1Ú  Úó ó^_X`YEþÿ<<CÿÿƒLevel 1Level 2Level 3Level 4Level 5(|3Á$¢¢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€¼\»»ddÈ8ÑÑ ý ÑÓ  ÓÝ  ÝÔ_ÔÑ  ÑÔ€¼¼\»»»ÔÑ8€«ûXXdð»»d8ÑÑ  Ñà@ü ü ìàÔ‡îë¼\ÔIN€THE€COURT€OF€APPEALS€OF€TENNESSEEˆÐ ° Ðà@õõ%ìàAT€JACKSONÔ#†¼¼\»îîë #ԈРÜ, ÐÓ  ÓAugust€30,€2000€SessionÐ X ÐÔ‡X«ûX»¼¼\ÔÌò òÔ#†¼¼\»XX«ûò#ÔJENNIFER€PURCELL€THOMASòòóó€v.€STEPHEN€ALEXANDER€THOMASòòóóÔ‡X«ûX»¼¼\Ôó óÐ  ` ÐÌà@@½½ìàò òA€Direct€Appeal€from€the€Chancery€Court€for€Shelby€CountyÐ  h Ðà@@øøìàNo.€D27019„2€€€€€€The€Honorable€Floyd€Ô_ÔPeeteÔ_Ô,€ChancellorÐ  X ÐÌÌà@@ìì*ìàßA€V) °°` d€÷E<×` AßÐ Ø(  ÐÌà@@TTìàNo.€W1999„00284„Ô_ÔCOAÔ_Ô„R3„CV€„€Filed€November€13,€2000Ð ×'  ÐÌßA€V) °°` dE<¶` AßÐ ·  Ðó óÌÓ  ÓÔ‡X«ûXXX«ûÔà  àIn€this€divorce€case,€the€trial€court,€among€other€things,€made€a€division€of€marital€property,Ð ¶ Ðawarded€Wife€alimony€òòin€Ô_ÔsolidoÔ_Ô,€óómade€an€award€of€child€support,€and€ordered€payments€of€variousÐ ¦ö Ðdebts€by€the€parties.€€Both€parties€have€appealed€presenting€issues€concerning€the€courtððs€aboveÐ –æ Ðstated€actions.Ð †Ö ÐÔ#†X«ûXXX«ûÜ#ÔÔ#†¼¼\»XX«ûw#ÔÔ‡X«ûX»¼¼\ÔÌÓÐÓÌò òÔ_ÔTenn.R.App.P.Ô_Ô€3;€Appeal€as€of€Right;€Judgment€of€the€Chancery€Court€Vacated€in€Part,Ð V¦ ÐAffirmed€in€Part€and€Remandedó óÐ F– ÐÌòòÓ  ÓÔ#†¼¼\»àX«û÷#ÔÔ‡X«ûX.¼¼\ÔW.€Frank€Crawford,€Ô_ÔP.J.Ô_Ô,€Ô_ÔW.S.Ô_Ôóó,€delivered€the€opinion€of€the€court,€in€which€òòDavid€R.€Farmer,Ð &v ÐJ.óó€and€òòJohn€Everett€Williams,€J.óó,€joined.Ð f ÐÌDavid€E.€Ô_ÔCaywoodÔ_Ô,€Stacy€A.€Ingle,€Memphis,€For€Appellant,€Jennifer€Purcell€ThomasÐ öF ÐÌDorothy€J.€Pounders,€Memphis,€For€Appellee,€Stephen€Alexander€ThomasÐ Ö& ÐÓíÓÌò òOPINIONó óÔ#†¼¼\»XX«û#ÔÔ‡X«ûX»¼¼\ÔÐ ¶!  ÐÌòòóóÔ#†¼¼\»XX«û[ #ÔÔ‡X«ûX»¼¼\ÔÓ  ÓÔ‡X«ûXXX«ûÔÑ€?B¥ÑÑ€@OYÑÑ€AOa Ñà  àThis€is€an€appeal€of€the€final€decree€of€the€Chancery€Court€of€Shelby€County,€Tennessee,Ð –#æ" Ðgranting€plaintiff/appellant,€Jennifer€Purcell€Thomas€(ð ðWifeðð),€a€final€divorce€fromÐ †$Ö# Ðdefendant/appellee,€Stephen€Alexander€Thomas€(ð ðHusbandðð),€presenting€issues€dealing€with€theÐ v%Æ $ Ðdivision€of€marital€property,€alimony,€and€child€support.Ð f&¶!% ÐÌà  àOn€March€21,€1976,€Wife€filed€a€complaint€for€divorce,€and€Husband€responded€with€anÐ F(–#' ÐAnswer€and€Counterclaim.€€On€December€3,€4,€8,€and€9,€1997,€a€non„jury€trial€was€held€on€theÐ 6)†$( Ðoriginal€complaint€filed€by€Wife€and€the€counter„complaint€filed€by€Husband,€answers€thereto,€theÐ &*v%) Ðtestimony€of€Wife€and€Wifeððs€witnesses,€the€testimony€of€witnesses€for€Husband,€exhibits€filed€inÐ +f&* Ðthe€cause,€statements€of€counsel€and€the€entire€record.€€Husband€did€not€testify€at€the€trial.€€At€theÐ ,V'+ Ðend€of€the€trial,€counsel€for€both€parties€and€the€court€agreed€that€closing€arguments€would€beÐ ö,F(, Ðsubmitted€on€brief.€€On€January€8,€1998,€Wife€filed€a€motion€to€join€Clinton€Cecil€Thomas,Ð æ-6)-ý ÐÑ?B¥Ñâ ?âÑ8€«ûXXdðXXdð8Ñâ ?âÑ  ÑHusbandððs€father,€as€a€party€defendant.€€€On€June€1,€1998,€Wife€filed€a€petition€for€civil€contemptÐ ° Ðalleging€that€Husband€was€in€arrears€in€his€òòÔ_ÔpendenteÔ_Ô€liteóó€support€in€the€amount€of€$11,725.00€andÐ  ð Ðthat€he€had€not€paid€any€private€school€tuition€for€the€1998„99€school€year€for€the€partiesðð€threeÐ à Ðminor€children.€€Wife€averred€that€Husbandððs€failure€to€pay€support€and€tuition€were€violations€ofÐ €Ð Ðthe€trial€courtððs€orders.€€€On€September€21,€1998,€the€trial€court€entered€an€order€denying€WifeððsÐ pÀ Ðmotion€to€join€Clinton€Cecil€Thomas€as€a€party€defendant.€On€October€21,€1998,€the€trial€courtÐ ` ° Ðentered€a€final€decree€of€absolute€divorce.€€On€November€10,€1998,€the€trial€court€entered€an€orderÐ P   Ðcorrecting€a€previous€order€and€dismissing€Wifeððs€petition€for€civil€contempt€against€Husband€withÐ @  Ðprejudice€over€Wifeððs€objection.€€Both€parties€filed€motions€to€alter€or€amend€the€judgment.€€OnÐ 0 € ÐApril€5,€1999,€the€trial€court€entered€an€order€on€both€partiesðð€motions€to€alter€or€amend,€òòinter€alia,Ð  p  Ðóóclarifying€Wifeððs€award€of€alimony€òòin€Ô_ÔsolidoÔ_Ôóó€and€the€judgment€with€regard€to€payment€of€privateÐ `  Ðschool€tuition.€€Thereafter,€both€parties€filed€notices€of€appeal.€This€Court€entered€an€orderÐ P  Ðdesignating€Wife€to€be€appellant€and€Husband€to€be€appellee.€€Ð ð@  ÐÌà  àWife€presents€seven€issues€for€review€as€stated€in€her€brief:€€Ð Ð  ÐÌà8  àà8` Ð Ð àI.€€Whether€the€trial€court€erred€in€calculating€Mr.€Thomasðð€childÐ ° Ðsupport€based€upon€the€evidence€presented€at€trial?Рð` x` x ÐÌà8  àà8` Ð Ð àII.€€Whether€the€trial€court€erred€in€classifying€the€ownership€interestÐ €Ð Ðin€LADS€as€Mr.€Thomasðð€separate€property€pursuant€to€Ô_ÔT.C.A.Ô_Ô€ðð€36„Ð pÀ Ð4„121?Ð`°` x` x ÐÌà8  àà8` Ð Ð àIII.€€Whether€the€trial€courtððs€award€of€one„half€of€the€future€proceedsÐ @ Ðin€LADS€as€alimony€òòin€Ô_ÔsolidoÔ_Ôóó€should€be€a€division€of€property,€or€inÐ 0€ Ðthe€alternative,€a€sum€certain?Ð p` x` x ÐÌà8  àà8` Ð Ð àIV.€€Whether€the€trial€court€erred€in€denying€Mrs.€Thomasðð€motion€toÐ P Ðjoin€Clinton€C.€Thomas€as€a€party€defendant?Ðð@` x` x ÐÌà8  àà8` Ð Ð àV.€Whether€the€trial€court€erred€in€dismissing€Mrs.€Thomasðð€petitionÐ Ð  Ðfor€civil€contempt€with€prejudice?€€ÐÀ!` x` x ÐÌà8  àà8` Ð Ð àVI.€€Whether€the€trial€court€erred€in€only€awarding€Mrs.€ThomasÐ  #ð! Ð$25,000.00€in€attorneyððs€€fees?€Ð$à"` x` x ÐÌà8  àà8` Ð Ð àVII.€€Whether€the€trial€court€erred€in€failing€to€assign€the€partiesððÐ p&À!$ Ðmarital€liabilities?Ð`'°"%` x` x ÐÌHusband€presents€issues€for€review€as€follows:Ð @)$' ÐÌà8  àà8` Ð Ð àI.€€Whether€the€trial€court€erred€in€calculating€Stephen€Thomasðð€childÐ  +p&) Ðsupport€obligation€based€on€$25,000€income€where€the€evidence€atÐ ,`'* Ðtrial€established€his€inability€to€earn€income€in€an€amount€greater€thanÐ ° Ð$20,000.00?Рð` x` x ÐÌà8  àà8` Ð Ð àII.€€Whether€the€trial€court€erred€in€its€classification€of€the€EatonÐ €Ð ÐStreet€residence€as€marital€property€when€it€was€acquired€in€the€sameÐ pÀ Ðmanner€as€Stephen€Thomasðð€separate€property?Ð` °` x` x ÐÌà8  àà8` Ð Ð àIII.€€Whether€the€trial€court€erred€in€the€classification€and€amount€ofÐ @  Ðalimony?Ð0 €` x` x Ðà8  àà8` Ð Ð àÐ ` x` x Ðà8  àà8` Ð Ð àIV.€€Whether€the€trial€court€erred€in€awarding€Jennifer€ThomasÐ `  Ð$25,000.00€in€attorneyððs€fees€where€Jennifer€Thomasðð€need€was€noÐ P  Ðgreater€than€Stephen€Thomasðð€and€Stephen€Thomas€had€no€ability€toÐ ð@  Ðpay?Ðà0 ` x` x Ðà8  àà8` Ð Ð àà8¸ ` x` xàà8¸ ¸ àÐ ÈÈ Ðà8  àà8` Ð Ð àV.€€Whether€the€trial€court€erred€in€failing€to€credit€Stephen€Thomas€Ð À Ð$10,400.00€for€the€loan€he€obtained€to€pay€the€childrenððs€privateÐ ° Ðschool€tuition?Рð` x` x ÐÌà8  àà8` Ð Ð àVI.€€Whether€the€trial€court€erred€in€refusing€to€join€Clint€Thomas€asÐ €Ð Ða€third„party€defendant€where€he€has€no€liability€or€obligation€toÐ pÀ Ðeither€or€the€parties?Ð`°` x` x ÐÌà8  àà8` Ð Ð àVII.€€Whether€the€trial€court€erred€in€dismissing€Jennifer€ThomasððsÐ @ Ðpetition€for€civil€contempt€with€prejudice?Ð0€` x` x ÐÌà  àSince€this€case€was€tried€by€the€trial€court€sitting€without€a€jury,€we€review€the€case€òòde€novoóóÐ ` Ðupon€the€record€with€a€presumption€of€correctness€of€the€findings€of€fact€by€the€trial€court.€€UnlessÐ P Ðthe€evidence€preponderates€against€the€findings,€we€must€affirm,€absent€error€of€law.€€Tenn.€R.€App.Ð ð@ ÐP.€13(d).à ` àÐ à0 ÐÌ€The€trial€court€made€specific€findings€of€facts€incorporated€by€reference€into€the€decree:Ð À! ÐÌà8  àà8` Ð Ð à1.€€The€parties€married€on€December€21,€1984,€the€final€separationÐ  #ð! Ðoccurred€on€December€26,€1995,€the€parties€lived€together€in€theÐ $à" Ðmarital€relationship€for€eleven€(11)€years€and€had€been€marriedÐ €%Ð # Ðthirteen€(13)€years€at€the€time€of€trial.Ðp&À!$` x` x ÐÌà8  àà8` Ð Ð à2.€€The€youngest€child€of€the€parties,€Ivy€is,€at€the€time€of€trial,Ð P( #& Ðdevelopmentally€impaired€by€Williams€Syndrome,€a€genetic€diseaseÐ @)$' Ðthat€is€attributed€to€neither€party,€and€is€likely€to€remain€so.€Ð0*€%(` x` x Ðâ âÐ  +p&) Ðà8  àà8` Ð Ð à3.€€At€the€time€of€the€marriage,€Husband€had€a€history€of€mentalÐ ° Ðâ âillness,€sufficiently€severe€to€require€confinement€in€a€psychiatricÐ  ð Ðward€in€the€year€preceding€the€marriage,€had€a€history€of€alcohol€andÐ à Ðdrug€abuse€and€was€completely€financially€dependent€on€his€father,Ð €Ð Ðall€of€which€was€known€to€Wife€prior€to€marriage.ÐpÀ` x` x ÐÌà8  àà8` Ð Ð à4.€€Husband€suffered€both€before€and€throughout€the€marriage€withÐ P   Ðbouts€of€addictive€behavior€and€mental€illness,€and€Husband€has€oftenÐ @  Ðrequired€prescription€medication.€€Ð0 €` x` x Ðà8  àà8` Ð Ð àÐ ` x` x Ðà8  àà8` Ð Ð à5.€€Husband,€both€prior€to€and€periodically€throughout€the€marriage,Ð `  Ðrequired€psychotherapy€to€deal€with€his€drug€and€alcohol€abuse€andÐ P  Ðmental€illness.Ðð@ ` x` x ÐÌà8  àà8` Ð Ð à6.€€At€the€time€of€trial,€Husbandððs€prognosis€was€only€fair,€and€it€isÐ Ð  Ðunlikely€that€Husband€will€ever€sustain€gainful€employment€to€theÐ À Ðextent€that€he€is€going€to€make€a€lot€of€money.а` x` x ÐÌà8  àà8` Ð Ð à7.€€At€the€time€of€the€marriage,€Wife€was€employed€as€a€schoolÐ à Ðteacher,€but,€since€the€birth€of€the€parties€first€child€Grace€in€MarchÐ €Ð Ð1985,€Wife€has€not€been€gainfully€employed€outside€the€home€butÐ pÀ Ðwas€a€homemaker€and€parent.€€Ð`°` x` x ÐÌà8  àà8` Ð Ð à8.€€Mrs.€Thomas€must€now€devote€the€majority€of€her€time€and€energyÐ @ Ðto€the€care€and€upbringing€of€the€partiesðð€youngest€daughter,€Ivy.Ð0€` x` x ÐÌà8  àà8` Ð Ð à9.€€At€the€time€of€the€marriage,€Husband€was€employed€in€the€mailÐ ` Ðroom€at€one€of€his€fatherððs€appliance€stores€and€later€doing€clericalÐ P Ðwork€and€running€errands€for€LADS,€a€Thomas€family€business;€afterÐ ð@ Ða€month„long€period€of€confinement€in€the€psychiatric€ward€in€1989,Ð à0 ÐHusband€decided€to€complete€his€college€education€and€attended€theÐ Ð  ÐUniversity€of€Memphis,€at€his€fatherððs€expense,€and€received€aÐ À! Ðbachelorððs€degree€in€social€work€in€1990€or€1991.€€After€receiving€hisÐ °"  Ðdegree,€he€was€employed€in€a€juvenile€detention€center,€then€as€aÐ  #ð! Ðtechnician€in€a€psychiatric€ward€at€St.€Francis€Hospital,€then€as€aÐ $à" Ðchild€abuse€caseworker€for€the€Tennessee€Department€of€HumanÐ €%Ð # ÐServices;€he€resigned€his€employment€as€a€caseworker€for€theÐ p&À!$ ÐTennessee€Department€of€Human€Services€following€hisÐ `'°"% ÐÔ_ÔinstitutionalizationÔ_Ô€for€drug€addiction€at€the€Ô_ÔHazeldenÔ_Ô€Clinic€in€1995,Ð P( #& Ðlater€became€employed€as€a€social€worker€for€St.€Peterððs€Villa€for€aÐ @)$' Ðshort€time€and€had€resumed€his€employment€as€a€technician€at€St.Ð 0*€%( ÐFrancis€Hospital€at€the€time€of€the€separation.Ð +p&)` x` x ÐÐ ,`'* Ðà8  àà8` Ð Ð à10.€€Husband€has€limited€employability.а` x` x ÐÌà8  àà8` Ð Ð à11.€€The€standard€of€living€enjoyed€by€the€parties€during€the€marriageÐ à Ðwas€made€possible€solely€by€gifts€from€Husbandððs€parents,€whoÐ €Ð Ðprovided€the€house€they€live€in€and€the€cars€they€drove,€who€paidÐ pÀ Ðtheir€utility€bills,€who€took€them€on€vacations€to€Europe€and€Hawaii,Ð ` ° Ðwho€paid€Husbandððs€medical€expenses€and€his€debts€and€who€paid€forÐ P   Ðtheir€childrenððs€private€education.Ð@ ` x` x ÐÌà8  àà8` Ð Ð à12.€€Following€the€marriage,€Husbandððs€father€provided€the€parties€aÐ  p  Ðresidence€rent€free,€provided€automobiles€for€the€partiesðð€use€withoutÐ `  Ðcost,€paid€certain€of€the€parties€living€expenses,€and,€as€the€childrenÐ P  Ðof€the€parties€reached€school€age,€paid€the€expenses€of€their€privateÐ ð@  Ðschool€education€until€Husband€received€his€college€degree€in€1990Ð à0  Ðor€1991.€€Husbandððs€father€provided€him€employment€and,€afterward,Ð Ð  ÐHusbandððs€father€continued€to€subsidize€the€partiesðð€standard€of€livingÐ À Ðby€causing€Husband€to€be€paid€a€salary€by€LADS,€although€HusbandÐ ° Ðwas€employed€full„time€elsewhere€and€preformed€no€services€forÐ  ð ÐLADS.Ðà` x` x ÐÌà8  àà8` Ð Ð à13.€€In€addition€to€providing€those€benefits€above„mentioned,€each€ofÐ pÀ ÐHusbandððs€parents,€in€an€effort€to€reduce€their€taxable€estates,€madeÐ `° Ða€practice€of€making€annual€gifts€to€each€of€the€parties€during€theÐ P  Ðmarriage€in€the€maximum€amount€allowable€under€tax€laws,€and€theÐ @ Ðsums€comprising€these€gifts€were€accumulated€and€applied€to€theÐ 0€ Ðacquisition€of€certain€properties€owned€by€Husbandððs€father€onÐ  p Ðextremely€favorable€terms,€generally€at€ð ðcost;ðð€it€was€the€intention€ofÐ ` ÐHusbandððs€parents€in€making€these€gifts€to€confer€a€benefit€upon€theirÐ P Ðchild€and€heir,€the€gifts€to€Wife€being€made€in€consequence€of€and€asÐ ð@ Ðan€accommodation€to€the€tax€laws.Ðà0` x` x ÐÌà8  àà8` Ð Ð à14.€€The€conveyance€of€property€by€Husbandððs€father€to€Husband€inÐ À! Ðexchange€for€the€accumulated€gifts€above„mentioned€coincided€withÐ °"  Ðthe€birth€of€the€children€of€the€parties€and€the€consequent€increase€inÐ  #ð! Ðthe€partiesðð€living€expenses;€Husbandððs€father's€conveyance€toÐ $à" ÐHusband€of€his€grandmotherððs€former€house€in€Florida,€which€hadÐ €%Ð # Ðbecome€rental€property,€coincided€with€the€birth€of€the€partiesðð€firstÐ p&À!$ Ðchild€Grace,€while€Husbandððs€fatherððs€conveyance€to€Husband€of€theÐ `'°"% Ðcommercial€rental€property€on€Park€Avenue€in€Memphis€coincidedÐ P( #& Ðwith€the€birth€of€the€partiesðð€second€child,€Ellen,€and€in€making€suchÐ @)$' Ðconveyance€it€was€Husbandððs€fatherððs€intention€to€provide€an€incomeÐ 0*€%( Ðstream€from€which€Husband€could€support€his€family.Ð +p&)` x` x ÐÐ ,`'* Ðà8  àà8` Ð Ð à15.€€The€parties€occupied€the€marital€residence€located€on€EatonÐ ° ÐStreet€in€Memphis€from€the€time€of€the€marriage,€living€there€rentÐ  ð Ðfree€until€1992,€when€the€property€was€conveyed€and€it€has€beenÐ à Ðfound€that€this€property€is€marital€property.ЀÐ` x` x ÐÌà8  àà8` Ð Ð à16.€€LADS€is€a€Tennessee€general€partnership€formed€by€HusbandððsÐ ` ° Ðfather€for€the€exclusive€benefit€of€his€four€(4)€children€and€was€anÐ P   Ðoutgrowth€of€Husbandððs€fatherððs€individual€activities€in€developingÐ @  Ðcommercial€real€property€for€use€by€the€Tandy€Corporation,€by€whomÐ 0 € ÐHusbandððs€father€had€been€employed€following€the€sale€of€his€ownÐ  p  Ðbusiness€to€the€Tandy€Corporation€around€the€time€of€the€marriage;Ð `  Ðat€the€time€of€trial,€the€partnership€owned€certain€improved€realÐ P  Ðproperties€and€certain€securities,€and,€from€its€inception,€the€businessÐ ð@  Ðof€the€partnership€had€always€been€conducted€by€Husbandððs€father€inÐ à0  Ðthe€capacity€of€General€Manager.€€ÐÐ ` x` x ÐÌà8  àà8` Ð Ð à17.€€OB€Development€Company,€Inc.€is€a€Tennessee€corporationÐ ° Ðformed€by€Husbandððs€father€for€the€exclusive€benefit€of€his€four€(4)Ð  ð Ðchildren,€the€sole€business€of€which€is€the€development€of€a€specificÐ à Ðresidential€subdivision€in€the€State€of€Mississippi€and€all€of€which€isÐ €Ð Ðadministered€solely€by€Husbandððs€father.ÐpÀ` x` x ÐÌà8  àà8` Ð Ð à18.€€With€the€exception€of€the€marital€residence,€neither€party€madeÐ P  Ðany€material€contribution€to€the€upkeep,€preservation€andÐ @ Ðmaintenance€of€any€of€the€properties€acquired€by€the€application€ofÐ 0€ Ðthe€accumulate€gifts€above„mentioned,€and€neither€party€made€anyÐ  p Ðcontribution€whatever,€direct€or€indirect,€to€the€management,Ð ` Ðoperation€or€administration€of€the€business€of€LADS€or€OBÐ P ÐDevelopment€Company.€Inc.Ðð@` x` x ÐÌà8  àà8` Ð Ð à19.€€At€the€time€of€the€divorce,€the€parties€had€acquired€the€followingÐ Ð  Ðassets€using€the€gift€monies€from€Husbandððs€father:ÐÀ!` x` x ÐÌà8  àà8` Ð Ð àà8¸ ` x` xàa.€€The€marital€residence€located€at€749€Eaton€Street,Ð  #ð! ÐMemphis€Tennessee;Ð$à"¸ ¸  ÐÌà8  àà8` Ð Ð àà8¸ ` x` xàb.€€Commercial€rental€property€at€3906€Park€Avenue,Ð p&À!$ ÐMemphis€Tennessee;Ð`'°"%¸ ¸  ÐÌà8  àà8` Ð Ð àà8¸ ` x` xàc.€€Ownership€interest€in€LADS,€a€Tennessee€GeneralÐ @)$' ÐPartnership;Ð0*€%(¸ ¸  Ðâ âÐ  +p&) Ðà8  àà8` Ð Ð àà8¸ ` x` xàd.€Ownership€interest€in€OB€Development,€aÐ ° Ðâ âTennessee€General€Partnership;Р𸠸  ÐÌà8  àà8` Ð Ð àà8¸ ` x` xàe.€€Note€receivable€from€LADS;Ѐи ¸  ÐÌà8  àà8` Ð Ð àà8¸ ` x` xàf.€€Individual€Retirement€Account€of€Stephen€Thomas.Ð` °¸ ¸  ÐÌà8  àà8` Ð Ð à20.€€All€of€the€above„mentioned€assets€were€accumulated€during€theÐ @  Ðmarriage.Ð0 €` x` x ÐÌà8  àà8` Ð Ð à21.€€All€decisions€concerning€the€acquisitions€of€properties€inÐ `  Ðexchange€for€the€accumulated€gifts€above„mentioned,€all€decisionsÐ P  Ðconcerning€the€formation,€operation€and€administration€of€theÐ ð@  Ðbusiness€of€LADS€and€OB€Development€Company,€Inc.€were€madeÐ à0  Ðby€Husbandððs€father.€€ÐÐ ` x` x ÐÌà8  àà8` Ð Ð à22.€€At€the€time€of€the€separation,€the€parties€household€incomeÐ ° Ðconsisted€of€Husbandððs€earnings€as€a€technician€at€St.€FrancisÐ  ð ÐHospital,€monthly€rental€income€from€the€Park€Avenue€property,Ð à Ðmonthly€distributions€of€profits€by€LADS€and€a€monthly€salary€paidÐ €Ð Ðby€LADS€to€Husband,€for€which€Husband€rendered€no€services,€and,Ð pÀ Ðwith€the€exception€of€Husbandððs€earnings€above„mentioned,€none€ofÐ `° Ðthe€income€was€produced€by€any€effort€on€the€part€of€either€party,€norÐ P  Ðwas€any€property€which€produced€income€acquired€by€or€through€anyÐ @ Ðeffort€on€the€part€of€either€party;€as€between€Husband€and€his€father,Ð 0€ Ðany€and€all€decisions€affecting€continuation€of€the€income€streamÐ  p Ðfrom€LADS€were€made€by€Husbandððs€father.Ð`` x` x ÐÌà8  àà8` Ð Ð à23.€€At€the€time€of€the€trial,€neither€party€owned€or€controlled€anyÐ ð@ Ðliquid€assets.€€Husbandððs€father€declined€to€make€any€furtherÐ à0 Ðdistributions€of€cash€to€Husband€or€to€Wife,€or€to€Husband€whichÐ Ð  Ðmight€benefit€Wife.ÐÀ!` x` x ÐÌà8  àà8` Ð Ð à24.€€Wife€enjoyed,€during€the€marriage,€a€standard€of€living€measuredÐ  #ð! Ðby€the€Husbandððs€father€rather€than€the€Husband.€€Wife€knew€orÐ $à" Ðshould€have€known€at€the€time€of€the€marriage€that€Husband€wasÐ €%Ð # Ðsubstantially€impaired€in€his€abilities€as€a€breadwinner.Ðp&À!$` x` x ÐÌà8  àà8` Ð Ð à25.€€Stephen€A.€Thomas€[Husband]€conspired€with€Clinton€C.Ð P( #& ÐThomas€[Husbandððs€father]€and€dissipated€the€marital€estate€in€theÐ @)$' Ðamount€of€$67,000.Ð0*€%(` x` x ÐÌThe€trial€court€ordered€in€pertinent€part:Ð ,`'* Їà8  àà8` Ð Ð àb.€€As€a€division€of€marital€property,€pursuant€to€Ô_ÔT.C.A.Ô_Ô€ðð€36„4„121,Ð ° ÐWife€shall€be€awarded€the€Eaton€Street€property€which€is€the€maritalÐ  ð Ðresidence,€and€one„half€(ðð)€of€Husbandððs€IRA€account€at€UnionÐ à ÐPlanters€Bank.€€Ð€Ð` x` x ÐÌà8  àà8` Ð Ð àc.€€As€alimony€òòin€Ô_ÔsolidoÔ_Ôóó,€Wife€shall€be€awarded€the€commercial€rentalÐ ` ° Ðproperty€on€Park€Avenue,€Memphis,€Tennessee.€€As€additionalÐ P   Ðalimony€òòin€Ô_ÔsolidoÔ_Ô,€óóWife€is€awarded€one„half€(ðð)€of€HusbandððsÐ @  Ðproceeds€from€his€distribution€of€profits€from€LADS€for€a€period€ofÐ 0 € Ðten€(10)€years.€€Ð p ` x` x ÐÌà8  àà8` Ð Ð àd.€€Husbandððs€portion€of€the€Individual€Retirement€Account€in€theÐ P  Ðamount€of€$10,076.10€shall€be€awarded€to€Wife€and€shall€be€appliedÐ ð@  Ðto€Husbandððs€child€support€Ô_ÔarrearagesÔ_Ô.€€The€remaining€Ô_ÔarrearagesÔ_Ô€inÐ à0  Ðthe€amount€of€$7,441.68€which€includes€interest€through€August€31,Ð Ð  Ð1998,€shall€be€reduced€to€judgment,€subject€to€execution.ÐÀ` x` x ÐÌà8  àà8` Ð Ð àe.€€Wife€shall€be€awarded€custody€to€the€partiesðð€three€(3)€minorÐ  ð Ðchildren.€€Husband€shall€have€visitation€with€the€minor€children€oneÐ à Ðweekend€per€month€so€long€as€he€resides€outside€of€Tennessee.ЀÐ` x` x Ðà8  àà8` Ð Ð àIn€the€event€of€his€return€to€Tennessee,€visitation€shall€be€every€otherÐ pÀ Ðweekend,€alternating€holidays€and€up€to€two€weeks€non„consecutivelyÐ `° Ðin€the€summer.€€ÐP ` x` x ÐÌà8  àà8` Ð Ð àf.€€Husband€shall€pay€child€support€to€Wife,€with€the€child€supportÐ 0€ Ðbased€upon€Husbandððs€earning€capacity€of€$25,000.00€per€year.€Ð  p ÐTherefore,€Husband€shall€pay€child€support€to€Wife€in€the€amount€ofÐ ` Ð$692.00€per€month€beginning€September€1,€1998.€€Husband€shall€payÐ P Ðto€Wife,€as€additional€child€support,€41%€of€Husbandððs€stockÐ ð@ Ðdividends€and€41%€of€Husbandððs€proceeds€in€the€distribution€ofÐ à0 Ðprofits€from€LADS.ÐÐ ` x` x ÐÌà8  àà8` Ð Ð àg.€€Husband€shall€provide€sufficient€dependent€healthcare€insuranceÐ °"  Ðcoverage€for€the€minor€children.Р#ð!` x` x ÐÌà8  àà8` Ð Ð àh.€€Husbandððs€partnership€interest€in€LADS€and€his€stock€in€OBÐ €%Ð # ÐDevelopment€Co.,€Inc.€is€awarded€to€Husband€as€his€separateÐ p&À!$ Ðproperty.Ð`'°"%` x` x ÐÌà8  àà8` Ð Ð àÔ_ÔiÔ_Ô.€€Husband€shall€not€conspire€or€consort€with€any€party€in€an€attemptÐ @)$' Ðto€impede€or€obstruct€the€distribution€of€these€funds€or€disobey€theÐ 0*€%( ÐOrders€of€this€Court.Ð +p&)` x` x ÐÐ ,`'* Ðà8  àà8` Ð Ð àj.€€Husband€shall€pay€to€Wife€and€Wifeððs€counsel€the€sum€ofÐ ° Ð$25,000.00€as€a€portion€of€Wifeððs€attorney€fees.Рð` x` x ÐÌà8  àà8` Ð Ð àk.€€The€Court€costs€shall€be€assessed€against€Husband,€for€all€ofÐ €Ð Ðwhich€let€execution€issue.ÐpÀ` x` x ÐÌÓÓà  àÌÓÓà  àWe€will€consider€Wifeððs€issues€II€and€III,€regarding€the€classification€of€the€ownershipÐ 0 € Ðinterest€in€LADS€and€the€award€and€classification€of€alimony,€together€with€Husbandððs€issues€II€andÐ  p  ÐIII,€addressing€classification€of€the€Eaton€Street€property€and€the€amount€and€classification€ofÐ `  Ðalimony.€€€Wife€takes€issue€with€the€trial€courtððs€classification€of€the€one„quarter€interest€in€LADSÐ P  Ðas€separate€property€belonging€to€Husband.€€Wife€asserts€that€during€the€marriage€the€parties€usedÐ ð@  Ðgift€funds€from€Husbandððs€parents€to€capitalize€LADS€and€other€assets€acquired€during€the€marriage.€Ð à0  ÐWife€asserts€that€since€these€assets€were€treated€as€marital€property€during€the€marriage,€they€shouldÐ Ð  Ðbe€treated€as€marital€property€in€the€classification€of€property.€€€€Husbandððs€issue€II€addressesÐ À Ðwhether€the€trial€court€erred€in€its€classification€of€the€Eaton€Street€residence€as€marital€propertyÐ ° Ðwhen€it€was€acquired€in€the€same€manner€as€Husbandððs€separate€property.€€We€consider€these€issuesÐ  ð Ðtogether€as€they€all€address€the€classification€and€division€of€property€by€the€trial€court.€€Ð à ÐÌà  àIn€òòò òÔ_ÔBatsonÔ_Ô€v.€Ô_ÔBatsonÔ_Ôó óóó€769€S.W.2d€849€(Tenn.€Ct.€App.€1988)€the€court€said:€€€Ð pÀ ÐÌà8  àà8` Ð Ð àà ¸ àTennessee€is€a€"dual€property"€jurisdiction€because€its€divorceÐ P  Ðstatutes€draw€a€distinction€between€marital€and€separate€property.€Ð @ ÐSince€Ô_ÔTenn.CodeÔ_Ô€Ann.€ðð€36-4-121(a)€(Supp.1988)€provides€only€forÐ 0€ Ðthe€division€of€marital€property,€proper€classification€of€a€couple'sÐ  p Ðproperty€is€essential.€€See€3€Family€Law€and€Practice€ðð€37.08[1]Ð ` Ð(1988).€€Thus,€as€a€first€order€of€business,€it€is€incumbent€on€the€trialÐ P Ðcourt€to€classify€the€property,€to€give€each€party€their€separateÐ ð@ Ðproperty,€and€then€to€divide€the€marital€property€equitably.€€See€2€H.Ð à0 ÐClark,€The€Law€of€Domestic€Relations€in€the€United€Statesðð€16.2,€atÐ Ð  Ð183-84€(2d€ed.€1987).ÐÀ!` x` x ÐÌà8  àà8` Ð Ð àà ¸ à€Ô_ÔTenn.CodeÔ_Ô€Ann.€ðð€36-4-121(b)€contains€the€ground€rules€forÐ  #ð! Ðclassifying€property,€and€little€elaboration€is€needed€beyond€theÐ $à" Ðstatute€itself.€€€Ô_ÔTenn.CodeÔ_Ô€Ann.€ðð€36-4-121(b)(2)€defines€ððseparateÐ €%Ð # Ðpropertyðð€as:Ðp&À!$` x` x ÐÌà8  àà8` Ð Ð àà8¸ ` x` xàall€real€and€personal€property€owned€by€a€spouseÐ P( #& Ðbefore€marriage;€€property€acquired€in€exchange€forÐ @)$' Ðproperty€acquired€before€marriage;€€income€from€andÐ 0*€%( Ðappreciation€of€property€owned€by€a€spouse€beforeÐ  +p&) Ðmarriage€except€when€characterized€as€maritalÐ ,`'* Ðproperty€under€subdivision€(b)(1);€€and€propertyÐ ° Ðacquired€by€a€spouse€at€any€time€by€gift,€bequest,Ð  ð Ðdevise€or€descent.Ðภ¸  ÐÌÌà8  àà8` Ð Ð àà ¸ àThis€Court€has€construed€this€section€to€mean€that€gifts€by€oneÐ ` ° Ðspouse€to€another€of€property€that€would€otherwise€be€classified€asÐ P   Ðmarital€property€are€the€separate€property€of€the€recipient€spouse.€Ð @  ÐThis€Court€has€also€found€that€the€portion€of€a€spouse's€pension€orÐ 0 € Ðother€retirement€benefit€attributable€to€creditable€service€prior€to€theÐ  p  Ðmarriage€is€separate€property.Ð` ` x` x ÐÌà8  àà8` Ð Ð àà ¸ à€Ô_ÔTenn.CodeÔ_Ô€Ann.€ðð€36-4-121(b)(1)€defines€ððmarital€propertyððÐ ð@  Ðas:Ðà0 ` x` x ÐÌà8  àà8` Ð Ð àà8¸ ` x` xàall€real€and€personal€property,€both€tangible€andÐ À Ðintangible,òòò ò€acquired€by€either€or€both€spouses€duringÐ ° Ðthe€course€of€the€marriageó óóó€...€including€income€from,Ð  ð Ðand€any€increase€in€value€during€the€marriage,€ofÐ à Ðproperty€determined€to€be€separate€property€inÐ €Ð Ðaccordance€with€subdivision€(b)(2)€if€each€partyÐ pÀ Ðsubstantially€contributed€to€its€preservation€andÐ `° Ðappreciation€and€the€value€of€a€vested€pension,Ð P  Ðretirement€or€other€fringe€benefit€rights€accruedÐ @ Ðduring€the€period€of€the€marriage.Ð0€¸ ¸  ÐÌòòò òId.€€óóó óat€856€(emphasis€added).€€In€addition,€Tennessee€courts€have€held€that€in€determining€whetherÐ ` Ðproperty€is€marital€or€separate,€the€inquiry€is€not€limited€to€what€is€contained€in€the€title€documents,Ð P Ðbut€rather€all€interests€are€to€be€considered.€€ò òòòJones€v.€Jonesóóó ó,€597€S.W.2d€886€(Tenn.€1979).€€ð ðIn€theÐ ð@ Ðfinal€analysis,€the€status€of€property€depends€not€on€the€state€of€its€record€title,€but€on€the€conductÐ à0 Ðof€the€parties.ðð€€ò òòòÔ_ÔMondelliÔ_Ô€v.€Howard,€ó óóó780€Ô_ÔS.W.Ô_Ô€2d€769,€774€(Tenn.€Ct.€App.€1989).€€Ð Ð  ÐÌà  àIn€ò òòòÔ_ÔBatsonÔ_Ô€v.€Ô_ÔBatsonÔ_Ô,óóó ó€769€S.W.2d€849€(Ô_ÔTenn.AppÔ_Ô.1988),€the€court€recognized€that€separateÐ °"  Ðproperty€may€become€marital€if€its€owner€treats€it€as€such.€€ò òòòÔ_ÔBatsonÔ_Ôóóó ó,€769€S.W.2d€at€858.€€€The€òòò òÐ  #ð! ÐÔ_ÔBatsonÔ_Ôó óóó€court€defined€the€doctrine€of€transmutation€as€follows:Ð $à" ÐÌà8  àà8` Ð Ð àà8¸ ` x` xà[Transmutation]€occurs€when€separate€property€isÐ p&À!$ Ðtreated€in€such€a€way€as€to€give€evidence€of€anÐ `'°"% Ðintention€that€it€become€marital€property.€€OneÐ P( #& Ðmethod€of€causing€transmutation€is€to€purchaseÐ @)$' Ðproperty€with€separate€funds€but€to€take€title€in€jointÐ 0*€%( Ðtenancy.€€This€may€also€be€done€by€placing€separateÐ  +p&) Ðproperty€in€the€names€of€both€spouses.€€The€rationaleÐ ,`'* ÐÑAOa Ñâ AâѰ°Ñâ AâÑ  Ñunderlying€both€these€doctrines€is€that€dealing€withÐ ° Ðproperty€in€these€ways€creates€a€Ô_ÔrebuttableÔ_ÔÐ  ð Ðpresumption€of€a€gift€to€the€marital€estate.€€òòò òThisÐ à Ðpresumption€is€based€also€upon€the€provision€inÐ €Ð Ðmany€marital€property€statutes€that€propertyÐ pÀ Ðacquired€during€the€marriage€is€presumed€marital.€ó óóóÐ ` ° ÐThe€presumption€can€be€rebutted€by€evidence€ofÐ P   Ðcircumstances€or€communications€clearly€indicatingÐ @  Ðan€intent€that€the€property€remain€separate.€€Ð0 €¸ ¸  ÐÌà8  àà8` Ð Ð à2€H.€Clark,€The€Law€of€Domestic€Relations€in€the€United€States€ððÐ `  Ð16.2,€at€185€(1987).ÐP ` x` x ÐÌò òòòÔ_ÔBatsonÔ_Ô,€ó óóó769€S.W.2d€at€585€(emphasis€added).€€Ð à0  Ðà8  àà8` Ð Ð àÐ ` x` x Ðà  àThe€assets€acquired€during€the€marriage€include€the€one„quarter€interest€in€LADS,€the€EatonÐ À ÐStreet€marital€residence,€the€Park€Avenue€rental€property,€and€an€interest€in€OB€Development.€AllÐ ° Ðassets€were€acquired€during€the€marriage€and€were€treated€as€marital€assets€by€both€parties.€€The€trialÐ  ð Ðcourt€drew€a€distinction€between€Husbandððs€parentsðð€motivation€in€giving€gifts€to€Husband€and€inÐ à Ðgiving€gifts€to€Wife€stating€ð ðit€was€the€intention€of€Husbandððs€parents€in€making€these€gifts€to€conferÐ €Ð Ða€benefit€upon€their€child€and€heir,€the€gifts€to€Wife€being€made€in€consequence€of€and€asÐ pÀ Ðaccommodation€to€the€tax€laws.ðð€€€Although€we€do€not€doubt€that€Husbandððs€parents€wished€toÐ `° Ðconfer€a€benefit€on€their€son,€€the€testimony€at€trial€clearly€indicates€that€these€gifts,€both€to€HusbandÐ P  Ðand€Wife,€were€intended€to€result€in€a€tax€benefit€to€Clinton€C.€Thomas€and€his€wife.€€The€recordÐ @ Ðreflects€that€gifts€were€used€to€pay€marital€expenses€as€well€as€to€purchase€marital€assets.€€WithÐ 0€ Ðregard€to€these€gifts,€Clinton€C.€Thomas€testified:Ð  p ÐÌÓ€ 2(šù83ÓØ! !ØÝ"‚ 3£"ÝÝ  Ýà8  àà8` Ð Ð àÝ‚ 3£ÁÝÔ2šùÔÚ  ÚQÚ  Ú:Ô3  Ôà0¸ ` x` xàÝ  ÝAll€right€what€sort€of€gifts€are€you€talking€about?݃ 3£ÁÝŒÐP¸ x¸ x ÐŒÝ  Ýà8  àà8` Ð Ð àÐ ` x` x ÐØ! !ØÓ€ 4(â“082ÓÝ"‚ 3£"ÝÝ  Ýà8  àà8` Ð Ð àÝ‚ 3£¾‘ÝÔ2â“ÔÚ  ÚAÚ  Ú:Ô3  Ôà0¸ ` x` xàÝ  ÝWe€gave€them€the€„€„€that€amount€of€monies€or€close€to€it€€€€Ð à0 Ðthat€you€could€give€tax€free€„€„€up€to€$10,000.00€per€child€perÐ Ð  Ðparent.€Ýƒ 3£¾‘ ’ÝŒÐÀ!¸ x¸ x ÐŒÝ  ÝÌà  àà ` àà ¸ àà  à*à0 h à*à0Àh(#h(#à*à0À(#À(#à*à0p(#(#à*Р#ð!p(#p(# ÐÌà8  àà8` Ð Ð àQ:€€à0¸ ` x` xàNow,€Mr.€Thomas,€let€me€just€see€if€we€have€an€agreementÐ €%Ð # Ðabout€this.€€You€and€your€wife,€pursuant€to€the€$10,000€perÐ p&À!$ Ðperson€year€gift€tax€exemption,€gave€gifts€to€your€son€andÐ `'°"% ÐJennifer€„€„€it€looks€to€be€anywhere€from€35€to€$40,000€a€yearÐ P( #& Ðfor€a€while;€isnððt€that€true?Ð@)$'¸ x¸ x ÐÌÝ"‚6·¤"ÝÝ  ÝÝ‚6·¤²•Ýà0  àà0` (#(#àÔ2â“ÔÚ  ÚAÚ  Ú:Ô3  Ôà0¸ ` (#` (#àÝ  ÝYes.€Thatððs€correct.݃6·¤²•ߕ݌Р+p&)¸ (#¸ (# ÐŒÝ  ÝÐ ,`'* ÐÓ€ 8(ºù804ÓØ! !ØÝ"‚ 3£"ÝÝ  Ýà8  àà8` Ð Ð àÝ‚ 3£q—ÝÔ2ºùÔÚ  ÚQÚ  Ú:Ô3  Ôà0¸ ` x` xàÝ  ÝAll€right.€And€those€funds€were€used€by€Steve€and€JenniferÐ ° ÐThomas€for€several€purposes.€€They€were€used€to€acquire€theÐ  ð Ðresidence€that€they€now€€„€„€she€now€lives€in;€isnððt€that€true?݃ 3£q—¾—ÝŒÐภx¸ x ÐŒÝ  Ýà8  àà8` Ð Ð àÐ ` x` x ÐÝ"‚6·¤"ÝÝ  ÝÝ‚6·¤z™Ýà0  àà0` (#(#àÔ2ºùÔÚ  ÚAÚ  Ú:Ô3  Ôà0¸ ` (#` (#àÝ  ÝYes,€sir.݃6·¤z™§™ÝŒÐpÀ¸ (#¸ (# ÐŒÝ  ÝÌÓ€ :(jù888ÓØ! !ØÝ"‚ 3£"ÝÝ  Ýà8  àà8` Ð Ð àÝ‚ 3£›ÝÔ2jùÔÚ  ÚQÚ  Ú:Ô3  Ôà0¸ ` x` xàÝ  ÝThose€funds€were€used€to€acquire€the€Park€Avenue€property.݃ 3£›d›ÝŒÐP  ¸ x¸ x ÐŒÝ  Ýà8  àÐ Ð Ð  ÐÝ"‚6·¤"ÝÝ  ÝÝ‚6·¤eœÝà0  àà0` (#(#àÔ2jùÔÚ  ÚAÚ  Ú:Ô3  Ôà0¸ ` (#` (#àÝ  ÝYes,€sir.݃6·¤eœ’œÝŒÐ0 €¸ (#¸ (# ÐŒÝ  ÝÌÓ€ <(zù88:ÓØ! !ØÝ"‚ 3£"ÝÝ  Ýà8  àà8` Ð Ð àÝ‚ 3£žÝÔ2zùÔÚ  ÚQÚ  Ú:Ô3  Ôà0¸ ` x` xàÝ  ÝThose€funds€were€used€to€capitalize€or€make€the€capitalÐ `  Ðcontribution€to€LAD.݃ 3£žOžÝŒÐP ¸ x¸ x ÐŒÝ  ÝÌÝ"‚6·¤"ÝÝ  ÝÝ‚6·¤TŸÝà0  àà0` (#(#àÔ2zùÔÚ  ÚAÚ  Ú:Ô3  Ôà0¸ ` (#` (#àÝ  ÝYes,€sir.݃6·¤TŸŸÝŒÐà0 ¸ (#¸ (# ÐŒÝ  ÝÌà  àThe€classification€and€division€of€the€interest€in€OB€development€and€in€the€Park€AvenueÐ À Ðproperty€were€not€raised€on€appeal,€however€the€record€indicates€that€the€Eaton€Street€property,€theÐ ° Ðinterest€in€LADS,€the€interest€in€OB€Development,€and€the€Park€Avenue€property€were€all€acquiredÐ  ð Ðduring€the€marriage€in€the€same€manner.€€This€Court€may€in€its€discretion€consider€other€issues€€notÐ à Ðpresented€for€review.€€€Tenn.€R.€App.€P.€13(b).€€In€the€interest€of€justice,€we€therefore€€include€theÐ €Ð ÐPark€Avenue€property€and€the€interest€in€OB€Developments€in€our€classification€of€property.€€Ð pÀ ÐÌà  àSince€the€Eaton€Street€property,€the€one„quarter€interest€in€LADS,€the€interest€in€OBÐ P  ÐDevelopment,€and€the€Park€Avenue€property€were€acquired€during€the€marriage,€and€were€treatedÐ @ Ðby€both€parties€as€marital€property,€€we€find€that€these€properties€should€all€be€classified€in€the€sameÐ 0€ Ðmanner.€€We€see€no€evidence€in€the€record€to€rebut€the€presumption€that€all€of€these€assets€acquiredÐ  p Ðduring€the€marriage€should€be€classified€as€marital€property.€€Accordingly,€we€find€that€the€trial€courtÐ ` Ðerred€in€classifying€the€interest€in€LADS€and€the€interest€in€OB€Development€as€Husbandððs€separateÐ P Ðproperty.€€Therefore,€we€vacate€the€trial€courtððs€order€as€to€those€properties.€€€We€affirm€theÐ ð@ Ðclassification€of€the€Eaton€street€property€as€marital€property.€€Ð à0 ÐÌà  àThe€trial€court€failed€to€classify€the€Park€Avenue€rental€property€but€awarded€such€propertyÐ À! Ðto€Wife€as€alimony€òòin€Ô_ÔsolidoÔ_Ôóó,€indicating€an€implied€€classification€as€Husbandððs€separate€property.€Ð °"  Ðò òòòóóó óÔ_ÔT.C.Ô_Ô€A.€ðð€36„5„101(d)(1)(H)€requires€that€in€awarding€alimony€the€court€should€consider€ð ðtheÐ  #ð! Ðprovisions€made€with€regard€to€marital€property€as€defined€in€ðð€36„4„121.ðð€€In€light€of€ourÐ $à" Ðclassification€of€property,€we€vacate€the€award€of€the€Park€Avenue€Property€as€alimony€to€WifeÐ €%Ð # Ðalong€with€the€alimony€award€of€one„half€of€Husbandððs€proceeds€from€distributions€of€LADS€forÐ p&À!$ Ðten€(10)€years.€€We€€hold€that€the€Park€Avenue€property,€along€with€the€Eaton€Street€property,€theÐ `'°"% Ðone„quarter€interest€in€LADS,€and€the€interest€in€OB€Developments€are€classified€as€marital€property.€Ð P( #& ÐThe€case€is€remanded€for€an€equitable€division€of€marital€property€in€accordance€with€our€holdingÐ @)$' Ðand€for€a€reconsideration€of€alimony€in€light€of€our€finding.€Wifeððs€portion€of€LADS€and€of€OBÐ 0*€%( ÐDevelopment,€as€determined€by€the€trial€court€on€remand,€shall€be€paid€out€in€annual€installmentsÐ  +p&) Ðfor€a€period€to€be€determined€by€the€trial€court€from€distributions€from€these€interests.€€€€€€€Ð ,`'* Ðà  à€€€€€€€€Wifeððs€issue€I€and€Husbandððs€issue€I€both€ask€whether€the€trial€court€erred€in€calculatingÐ ° ÐHusbandsððs€child€support.€€Wife€asserts€that€the€trial€court€did€not€consider€Husbandððs€income€fromÐ  ð Ðall€sources,€arguing€that€since€Husband€did€not€offer€evidence€at€trial€as€to€his€current€income,€theÐ à Ðtrial€court€should€have€taken€into€consideration€the€income€shown€on€the€1996€joint€tax€return.€€TheÐ €Ð Ð1996€joint€tax€return€shows€a€total€gross€income€of€$176,846.00.€€In€addition,€Wife€contends€that€theÐ pÀ ÐTennessee€Child€Support€Guidelines€provide€for€an€upward€deviation€of€child€support€where€a€non„Ð ` ° Ðcustodial€parent€does€not€exercise€minimal€visitation€rights.€€Wife€asserts€that€there€was€no€visitationÐ P   Ðschedule€set€forth€in€trial€courtððs€order€or€findings.€€She€argues€that€because€it€is€obvious€from€theÐ @  Ðfacts€of€the€case€that€Husband€is€not€exercising€the€minimum€visitation€envisioned€by€the€guidelines,Ð 0 € Ðan€additional€amount€is€required€to€compensate€Wife€for€the€added€care€of€the€minor€children.€€WifeÐ  p  Ðfurther€asserts€that€the€guidelines€provide€for€an€upward€deviation€where€there€are€extraordinaryÐ `  Ðexpenses€for€the€children.€€Wife€contends€that€the€trial€court€erred€in€ordering€her€to€pay€one„half€ofÐ P  Ðthe€childrenððs€tuition,€in€light€of€her€inability€to€work€outside€of€the€home€and€Husbandððs€award€ofÐ ð@  Ðvaluable€income„producing€property.€€On€the€other€hand,€Husband€contends€that€the€trail€court€erredÐ à0  Ðin€basing€his€child€support€on€an€earning€capacity€of€$25,000.00€per€year€because€all€the€evidenceÐ Ð  Ðat€trial€pointed€to€an€earning€capacity€of€not€more€than€$20,000.00€per€year.€€Husband€asserts€thatÐ À Ðtrial€court€correctly€denied€Wifeððs€argument€that€flow„through€income€from€his€partnership€interestÐ ° Ðin€LADS,€which€is€equal€to€the€taxes€owed€on€the€profits,€should€be€included€in€Husbandððs€grossÐ  ð Ðincome€for€the€purposes€of€calculating€his€child€support€obligations€since€he€does€not€actually€realizeÐ à Ðthe€income.€€Husband€contends€the€trial€court€was€not€in€error€on€this€point,€as€the€decision€ofÐ €Ð Ðwhether€to€distribute€profits€is€made€by€the€General€Manager€pursuant€to€the€partnership€agreement.€Ð pÀ ÐHusband€asserts€that€according€to€the€Tennessee€Child€Support€Guidelines,€there€is€a€Ô_ÔrebuttableÔ_ÔÐ `° Ðpresumption€that€all€awards€of€child€support€are€to€be€based€upon€the€obligorððs€gross€income€lessÐ P  ÐFICA,€withholding€tax,€and€other€court„ordered€child€support€payments.€€Husband€asserts€that€theÐ @ ÐChild€Support€Guidelines€contemplate€the€inclusion€of€only€the€income€that€an€obligor€parentÐ 0€ Ðactually€receives€and€not€distributive€income.€€Furthermore,€the€trial€court€correctly€determined€thatÐ  p Ðwhen€and€if€there€is€a€distribution€of€income€to€the€partners€of€LADS,€Husband€is€obligated€to€payÐ ` Ð41%€net€income€he€receives€as€child€support.Ð P ÐÌà  àIn€òòò òBrown€v.€Brown,ó óóó€No.€03A01„9812„CV„0017,€1999€WL€552854€(Tenn.€Ct.€App.€July€28,Ð à0 Ð1999),€the€court€stated:Ð Ð  ÐÌà8  àà8` Ð Ð àSince€the€Legislature€has€mandated€that€courts€set€a€definite€amountÐ °"  Ðof€child€support,€the€issue€thus€becomes€how€should€that€amount€beÐ  #ð! Ðcalculated.€€The€child€support€guidelines,€which€must€be€applied€asÐ $à" Ða€Ô_ÔrebuttableÔ_Ô€presumption€of€the€proper€amount€of€child€support,Ð €%Ð # Ðrequires€that€child€support€is€to€be€based€upon€a€flat€percentage€of€theÐ p&À!$ Ðobligor's€net€income,€depending€upon€the€number€of€children€to€beÐ `'°"% Ðsupported.€€Tenn.€Comp.€R.€&€Ô_ÔRegsÔ_Ô.€tit.€10,€ch.€1240-2-4-.03(2).€€NetÐ P( #& Ðincome€is€calculated€by€subtracting€FICA€and€federal€income€taxÐ @)$' Ðfrom€gross€income,€so€the€first€step€is€determining€the€obligor's€grossÐ 0*€%( Ðincome.€€See€Tenn.€€Comp.€R.€&€Ô_ÔRegsÔ_Ô.€tit.€10,€ch.€1240-2-4-.03(4).Ð +p&)` x` x ÐÐ ,`'* Ðà  àà8 ` àThe€guidelines€define€gross€income€as:а` x` x ÐÌà8  àà8` Ð Ð àà8¸ ` x` xàall€income€from€any€source€(before€taxes€and€otherÐ à Ðdeductions),€whether€earned€or€unearned,€and€includesÐ €Ð Ðbut€is€not€limited€to€the€following:€wages,€salaries,Ð pÀ Ðcommissions,€bonuses,€overtime€payments,€dividends,Ð ` ° Ðseverance€pay,€pensions,€interest,€trust€income,Ð P   Ðannuities,€capital€gains,€benefits€received€from€theÐ @  ÐSocial€Security€Administration,€i.e.,€Title€II€SocialÐ 0 € ÐSecurity€benefits,€workers€compensation€benefitsÐ  p  Ðwhether€temporary€or€permanent,€judgmentsÐ `  Ðrecovered€for€personal€injuries,€unemploymentÐ P  Ðinsurance€benefits,€gifts,€prizes,€lottery€winnings,Ð ð@  Ðalimony€or€maintenance,€and€income€fromÐ à0  Ðself-employment....ÐÐ ¸ ¸  Ðà8  àà8` Ð Ð àÐ ` x` x Ðà8  àà8` Ð Ð àTenn.€€Comp.€R.€&€Ô_ÔRegsÔ_Ô.€tit€10,€ch.€1240-2-4-.03(3)(a).€€Accordingly,Ð ° Ðthe€husband's€income€in€the€form€of€interest,€dividends,€andÐ  ð Ðpartnership€distributions€would€be€included€within€the€definition€ofÐ à Ð"gross€income."€€The€guidelines€further€provide€that€ð ð[Ô_Ôv]ariableÔ_ÔÐ €Ð Ðincome€such€as€commissions,€bonuses,€overtime€pay,€dividends,€etc.,Ð pÀ Ðshould€be€averaged€and€added€to€the€obligor's€fixed€salary."€€Tenn.Ð `° ÐComp.€R.€&€Ô_ÔRegsÔ_Ô.€tit.€10,€ch.€1240„2„4„.03(3)(b).€€Therefore,€weÐ P  Ðconclude€that€the€husband's€additional€income€must€be€averaged€andÐ @ Ðadded€to€his€salary€in€order€to€determine€gross€income€for€childÐ 0€ Ðsupport€purposes.€Ð p` x` x Ѐà  àà ` àà ¸ àà  àà h àà À àÐ ` Ðòòò òId.€€€ó óóóat€*4€„€*5.€Ð P ÐÌà  àOn€the€issue€of€the€determination€of€obligor€parentððs€income€for€the€purpose€of€calculationÐ à0 Ðof€child€support€other€jurisdictions€have€imputed€distributive€income€to€an€obligor€parent€withÐ Ð  Ðsubstantial€control€over€earnings€of€a€corporation€or€a€sole€stock€holder.€ò òòòSee€Ô_ÔBlethÔ_Ô€v.€Ô_ÔBlethÔ_Ô,€óóó ó607Ð À! ÐN.W.2d€577,€579€(N.D.€2000)€(citations€omitted).€€ð ðThe€less€control€the€obligor€spouse€has€overÐ °"  Ðretained€earnings,€however,€the€more€reluctant€courts€have€been€to€impute€corporate€income€to€aÐ  #ð! Ðstockholder€obligor.ðð€€ò òòòId.€€óóó ó(citations€omitted).€€In€ò òòòMitts€v.€Mitts,óóó ó€No.€E2000„00374„Ô_ÔCOAÔ_Ô„R3„CV,Ð $à" Ð2000€WL€1156624€(Tenn.€Ct.€App.€Aug.€16,€2000),€the€Eastern€Section€of€the€Tennessee€Court€ofÐ €%Ð # ÐAppeals€followed€similar€reasoning€in€addressing€the€issue€of€the€husbandððs€income€in€setting€hisÐ p&À!$ Ðchild€support€obligation.€€In€that€case€the€wife€argued€on€appeal€that€the€husbandsððs€obligationÐ `'°"% Ðshould€be€based€upon€his€distributable€share€of€the€corporation€and€the€trial€court€based€hisÐ P( #& Ðobligation€on€the€amount€of€his€share€actually€received.€€ò òòòId.€€óóó ó€€The€corporation€is€a€Ô_ÔSubchapterÔ_Ô€SÐ @)$' Ðcorporation,€and€the€shareholders€are€required€to€pay€taxes€on€their€apportioned€shares€of€theÐ 0*€%( Ðcorporationððs€earnings,€regardless€of€the€actual€interest€paid.€€This€requirement€is€essentially€theÐ  +p&) Ðsame€for€a€partnership€as€in€the€case€of€LADS.€€In€addressing€the€question€the€ò òòòMittsóóó ó€Court€stated:€Ð ,`'* Ðà8  àà8` Ð Ð àThis€court€has€held€that€where€a€business€is€solely€owned,€theÐ ° Ðbusiness'€accumulation€of€retained€earnings€can€be€considered€inÐ  ð Ðdetermining€an€obligor's€income€for€the€purpose€of€child€support.€òòò òSeeÐ à ÐSandusky€v.€Sanduskyó óóó,€C/A€No.€01A01-9808-CH-00416,€1999€WLÐ €Ð Ð734531,€at€*4€(Ô_ÔTenn.Ct.AppÔ_Ô.€M.S.,€filed€September€22,€1999).€ThatÐ pÀ Ðis€because€"[a]€self-employment€situation€where€an€obligor€spouse€orÐ ` ° Ðparent€can€control€the€salary€he€or€she€receives€may€raise€issuesÐ P   Ðrequiring€the€court€to€examine€whether€the€potential€exists€for€theÐ @  Ðobligor€to€manipulate€his€reported€income€either€by€failing€toÐ 0 € Ðaggressively€solicit€business€or€by€inflating€his€expenses,€therebyÐ  p  Ðminimizing€his€income."€òòò òId.ó óóó€(internal€quotation€marks€and€citationÐ `  Ðomitted).€However,€Husband€in€the€instant€case€is€not€the€soleÐ P  Ðshareholder€of€Ô_ÔRivermontÔ_Ô.€On€the€contrary,€he€is€a€minorityÐ ð@  Ðshareholder,€and€the€distribution€of€the€corporation's€income€is€withinÐ à0  Ðthe€control€of€the€majority€shareholder,€his€father.€Thus,€HusbandÐ Ð  Ðdoes€not€have€the€ability€"to€manipulate€his€reported€income"€as€aÐ À Ðsole€shareholder€would.€Wife€has€not€cited€any€authority--and€we€areÐ ° Ðnot€aware€of€any--that€would€require€a€court€to€consider€aÐ  ð Ðcorporation's€retained€earnings€in€calculating€an€obligor's€incomeÐ à Ðwhere€the€obligor€is€a€minority€shareholder€and€thus€lacks€controlÐ €Ð Ðover€the€distribution€of€the€corporation's€income.€We€therefore€findÐ pÀ Ðthat€the€trial€court€properly€based€Husband's€minimum€child€supportÐ `° Ðobligation€on€the€payments€Husband€actually€received€from€theÐ P  Ðcorporation.Ð@` x` x Ðà8  àà8` Ð Ð àà8¸ ` x` xàà8¸ ¸ àÐ ÈÈ Ðò òòòMitts,óóó ó€at€€*5.€Ð  p ÐÌà  àÔ#†X«ûXXX«ûä #ÔÔ‡CX´Ð XXX«ûÔWife€asserts€that€the€distributive€income€from€LADS€for€1996€should€have€been€consideredÐ P Ðin€making€a€determination€of€Husbandððs€income€for€child€support€purposes.€€Husband€contends,Ð ì< Ðhowever,€that€the€amount€shown€as€distributive€income€by€the€partnership€was€not€actually€incomeÐ Ø( Ðthat€he€received.€€The€trial€court€found€that€Husband€did€not€receive€the€income€as€contemplatedÐ Ä  Ðunder€the€child€support€guidelines,€and€from€our€review€of€the€record,€the€evidence€does€notÐ °! Ðpreponderate€against€the€trial€courtððs€findings.€The€trial€courtððs€omission€of€Husbandððs€distributiveÐ œ"ì  Ðshares€not€actually€received€is€in€accordance€with€Tennessee€law€as€Husbandððs€father,€not€Husband,Ð ˆ#Ø! Ðcontrols€distributions€from€LADS.€€ò òòòSee€Mitts,€supra.óóó ó€€€Husband€also€asserts€that€the€trial€courtððsÐ t$Ä" Ðfinding€that€his€child€support€obligation€should€be€based€upon€$25,000.00€per€year€is€not€supportedÐ `%° # Ðby€the€evidence€and€that€it€should€be€$20,000.00€per€year.€€We€must€disagree.€€Husbandððs€brief€notesÐ L&œ!$ Ðthat€when€the€distributive€income€from€LADS€and€the€rental€income€from€Park€Avenue€are€deductedÐ 8'ˆ"% Ðfrom€the€1996€tax€return,€along€with€the€$686.00€income€attributed€to€Wife,€the€total€amount€ofÐ $(t#& Ðincome€Husband€received€for€the€fiscal€year€1996€was€$25,804.00.€€Accordingly,€the€evidence€doesÐ )`$' Ðnot€preponderate€against€the€trial€courtððs€finding€that€Husbandððs€annual€income€for€child€supportÐ ü)L%( Ðcalculation€is€$25,000.00.€€The€trial€court€properly€awarded€child€support€based€upon€this€figure.€Ð è*8&) ÐHowever,€on€remand€the€trial€court€must€reconsider€the€award€of€child€support€as€to€41%€ofÐ Ô+$'* ÐHusbandððs€share€of€distributions€from€LADS€and€OB€Development.€€As€previously€noted,€we€haveÐ ° Ðdetermined€that€Husbandððs€interest€in€LADS€and€OB€Development€as€marital€property€subject€toÐ œì Ðdivision€by€the€court.€€Wifeððs€interest€is€to€be€paid€in€installments€as€determined€by€the€trial€courtÐ ˆØ Ðfrom€the€distribution€Husband€received€therefrom.€€Accordingly,€Husbandððs€child€support€obligationÐ tÄ Ðfor€41€percent€of€the€distribution€shall€be€calculated€on€the€difference€between€the€total€distributionÐ `° Ðand€the€amount€paid€to€Wife.€€In€addition,€the€trial€court€should€address€the€upward€deviations€fromÐ L œ Ðthe€child€support€guidelines€requested€by€wife€and€the€division€of€private€school€tuition€for€theÐ 8 ˆ Ðpartiesðð€three€minor€children.€€€Ô#†X«ûX XCX´Ðz×#ÔÔ‡X«ûXXX«ûԀР$ t ÐÌà  àòòò òà ` àó óóóIn€Wifeððs€Issue€4,€Husbandððs€Issue€6,€Wife€contends€that€the€trial€court€erred€in€failingÐ  d  Ðto€join€Husbandððs€father,€Clinton€C.€Thomas,€as€a€third€party€defendant.€€Wife€asserts€that€evidenceÐ T  Ðat€trial€showed€that€LADS€owes€the€marital€estate€$67,000.00.€Wife€asserts€that€Clinton€C.€ThomasÐ ôD  Ðand€Husband€fabricated€promissory€notes€to€create€a€debt€from€Husband€to€his€father,€and€thatÐ ä4  ÐClinton€C.€Thomas€testified€at€trial€that€these€notes€were€repaid€to€him€by€a€distribution€from€LADSÐ Ô$  Ðto€Husband.€€Ð Ä  ÐÌà  àRule€19€of€the€Tennessee€Rules€of€Civil€Procedure€addresses€ð ðJoinder€of€Persons€Needed€forÐ ¤ô ÐJust€Adjudicationðð€stating:Ð ”ä ÐÌà8  àà8` Ð Ð àò ò19.01.€€Person€to€Be€Joined€if€Feasible.€„€ó ó€A€person€who€is€subjectÐ tÄ Ðto€the€jurisdiction€of€the€court€shall€be€joined€as€a€party€if€(1)€in€theÐ d´ Ðpersonððs€absence€complete€relief€cannot€be€accorded€among€thoseÐ T¤ Ðalready€parties,€or€(2)€the€person€claims€an€interest€relating€to€theÐ D” Ðsubject€of€the€action€and€is€so€situated€that€the€disposition€of€theÐ 4„ Ðaction€in€the€persons€absence€may€(Ô_ÔiÔ_Ô)€as€a€practical€matter€impair€orÐ $t Ðimpede€the€personððs€ability€to€protect€that€interest,€or€(ii)€leave€any€ofÐ d Ðthe€persons€already€parties€subject€to€a€substantial€risk€of€incurringÐ T Ðdouble,€multiple,€or€otherwise€inconsistent€obligations€by€reasons€ofÐ ôD Ðthe€claimed€interest.€€If€the€person€has€not€been€so€joined,€the€courtÐ ä4 Ðshall€order€that€the€person€be€made€a€party....òòò òÐÔ$` x` x ÐÌà  àó óóóThe€trial€court€found€that€Wifeððs€motion€to€join€Clinton€C.€Thomas€as€a€party€defendant€wasÐ ´! Ðnot€well€taken€and€denied€that€motion€in€its€entirety.€€Our€review€of€the€record€reveals€testimony€thatÐ ¤"ô  Ðthe€distributions€made€to€repay€the€loans€that€Clinton€C.€Thomasððs€children€had€made€to€LADS€wereÐ ”#ä! Ðmade€in€November€of€1997.€€Clinton€C.€Thomas€stated€that€the€$49,000.00€distribution€from€LADSÐ „$Ô" Ðto€Husband€was€actually€a€payment€on€the€$67,000.00€note€that€Husband€was€holding€against€LADS.€Ð t%Ä # ÐClinton€C.€Thomas€further€testified€that€upon€the€distribution€to€Husband,€he€received€funds€to€applyÐ d&´!$ Ðto€the€outstanding€loan€to€his€son.€€Although€the€evidence€at€trial€indicates€that€the€five€promissoryÐ T'¤"% Ðnotes€representing€Clinton€C.€Thomasððs€ð ðloanðð€to€Husband€were€not€executed€on€the€dates€testifiedÐ D(”#& Ðto€by€Clinton€C.€Thomas,€we€do€not€believe€that€the€LADS€distribution€to€Husband€or€theÐ 4)„$' Ðquestionable€promissory€notes€justify€the€addition€of€Clinton€C.€Thomas€as€a€third€party€defendant.Ð $*t%( Ðâ âTherefore,€we€find€that€evidence€does€not€preponderate€against€the€trial€courtððs€denial€of€WifeððsÐ +d&) Ðmotion.€€On€remand,€the€trial€court€should€take€into€account€the€discredited€testimony€of€theÐ ° Ðpromissory€notes€in€the€valuation€of€€LADS€for€the€purpose€of€an€equitable€division.Ð  ð Ðâ âÌà  à€Wifeððs€Issue€V€and€Husbandððs€Issue€VII€address€whether€the€trial€court€erred€in€dismissingÐ €Ð ÐWifeððs€petition€for€civil€contempt€with€prejudice.€€On€June€1,€1998,€Wife€filed€a€petition€for€civilÐ pÀ Ðcontempt€alleging€that€Husband€was€in€arrears€on€his€òòÔ_ÔpendenteÔ_Ô€liteóó€support€for€the€months€ofÐ ` ° ÐNovember€1997€through€May€1998€in€the€amount€of€$11,725.00.€€The€petition€also€alleged€thatÐ P   ÐHusband€had€failed€to€pay€the€childrenððs€private€school€tuition€for€the€1998/99€school€year.€€TheÐ @  Ðpetition€was€set€to€be€heard€on€July€21,€1998.€On€July€20,€1998,€counsel€for€Mr.€Thomas€requestedÐ 0 € Ða€continuance.€€The€hearing€was€rescheduled€for€August€18,€1998.€€On€October€26,€1998,€€the€trialÐ  p  Ðcourt€entered€an€order€stating€that€Wife€desires€to€dismiss€the€petition€with€prejudice€and€therebyÐ `  Ðdismissed€Wifeððs€petition€for€civil€contempt€with€prejudice.€€On€December€11,€1998,€the€trial€courtÐ P  Ðentered€a€corrected€orderòò€Nunc€Pro€Ô_ÔTuncÔ_Ôóó€stating€that€Wife€desired€to€dismiss€the€petition€for€civilÐ ð@  Ðcontempt€without€prejudice€and€that€the€trial€courtððs€order€of€€dismissal€with€prejudice€was€over€theÐ à0  Ðobjection€of€€Wife.€€Wife€contends€that€the€dismissal€of€the€petition€by€the€trial€court€with€prejudiceÐ Ð  Ðwas€in€error,€because€Husband€was€able€to€effectively€avoid€service€by€moving€to€Florida.€€WifeÐ À Ðasserts€that€she€is€now€barred€from€pursuing€a€contempt€action€against€Husband€for€failure€to€supportÐ ° Ðhis€children.Ð  ð ÐÌà  àWe€find€that€the€trial€court€was€not€in€error€in€dismissing€Wifeððs€petition€with€prejudice.€€Ð €Ð ÐThe€order€correcting€the€previous€order€of€voluntary€dismissal€with€prejudice€states€that€HusbandÐ pÀ Ðdesired€to€have€the€petition€for€civil€contempt€dismissed€with€prejudice.€€Tennessee€Rules€of€CivilÐ `° ÐProcedure€provide€for€a€dismissal€for€plaintiffððs€failure€to€prosecute€or€comply€with€the€rules.€€Tenn.Ð P  ÐR.€Civ.€P.€€€41.02(1).€€The€trial€court€was€not€in€error€in€€dismissing€the€petition€with€prejudice€at€theÐ @ Ðrequest€of€Husband,€as€Wife€had€failed€to€serve€process€on€the€Husband€pursuant€to€Tennessee€RuleÐ 0€ Ðof€Civil€Procedure€5.01€requiring€service€of€process€of€ð ðevery€pleading€subsequent€to€the€originalÐ  p Ðcomplaint.ðð€Ð ` ÐÌà  àFinally,€In€Wifeððs€issue€VI,€she€contends€that€the€trial€court€erred€in€failing€to€assign€maritalÐ ð@ Ðliabilities.€Wife€contends€that€Husbandððs€substance€abuse€had€a€tremendous€impact€on€the€familyððsÐ à0 Ðfinances.€Wife€asserts€that€Husband€is€in€a€better€position€to€assume€the€marital€debt€as€he€has€aÐ Ð  Ðdegree€in€social€work€and€has€been€employed€since€receiving€his€degree.€€On€the€other€hand,€WifeÐ À! Ðhas€not€been€employed€outside€the€home€since€the€birth€of€the€partiesðð€oldest€child€in€1986,€and€isÐ °"  Ðcurrently€consumed€with€the€care€of€the€youngest€child,€Ivy,€who€has€been€diagnosed€with€WilliamsÐ  #ð! ÐSyndrome.€Ð $à" ÐÌà  à€Trial€courts€have€the€authority€to€divide€marital€debts€in€the€same€manner€that€theyÐ p&À!$ Ѐapportion€marital€assets.€ò òòòÔ_ÔMahaffeyÔ_Ô€v.€Ô_ÔMahaffeyÔ_Ôóóó ó,€775€Ô_ÔS.W.Ô_Ô€2d€618,€623€(Tenn.€Ct.€App.€1989)Ð `'°"% Ð(citing€ò òòòWhitley€v.€Whitley,€óóó ó757€P.2d€849,€850€(Okla.€Ct.€App.€1988);€2€H.€Clark,€òòThe€Law€ofÐ P( #& ÐDomestic€Relations€in€the€United€Statesóó€ðð€16.4,€at€198€(2d€ed.€1987).€€When€apportioning€debts,Ð @)$' Ðcourts€are€to€consider:Ð 0*€%( Ðâ âÐ  +p&) Ðà8  àà8` Ð Ð à(1)€which€party€incurred€the€debt€and€the€reason€for€the€debt,€òòò òseeÐ ° Ðâ âÔ_ÔDahlbergÔ_Ô€v.€Ô_ÔDahlbergÔ_Ô,€ó óóó358€N.W.2d€76,€80€(Minn.€Ct.€App.€1984);€Ð  ð Ð(2)€which€party€benefitted€from€the€loan,€òòò òÔ_ÔBodieÔ_Ô€v.€Ô_ÔBodieÔ_Ô,€ó óóó590€S.W.2dÐ à Ð895,€896€(Ky.€Ct.€App.€1979);€òòò òÔ_ÔShinkÔ_Ô€v.€Ô_ÔShinkÔ_Ô,€ó óóó140€A.D.2d€506,€528Ð €Ð ÐN.Y.S.2d€847,€849€(1988);€and€(3)€which€party€is€better€able€toÐ pÀ Ðassume€the€debt.€€ò òòòÔ_ÔGeldmeierÔ_Ô€v.€Ô_ÔGeldmeierÔ_Ô,€óóó ó669€S.W.2d€33,€35€(Mo.Ð ` ° ÐCt.€App.€1984).ÐP  ` x` x ÐÌò òòòÓÓÔ_ÔMahaffeyÔ_Ô,€óóó ó775€S.W.2d€at€624.€€Ð 0 € ÐÓÓà  à€Wifeððs€Ô_ÔuncontrovertedÔ_Ô€testimony€at€trial€indicated€that€Husbandððs€use€of€drugs€and€alcoholÐ `  Ðcontributed€to€the€martial€debt.€€However,€it€does€not€appear€that€Husband€was€the€sole€contributorÐ P  Ðto€the€debt,€nor€was€he€the€sole€beneficiary.€Wifeððs€amended€affidavit€of€income€and€expenses€filedÐ ð@  Ðon€December€3,€1997,€and€introduced€at€trial€shows€credit€card€debts€totaling€$16,602.25,€andÐ à0  Ð$177.19€in€outstanding,€uninsured€medical€bills.€€Ð Ð  ÐÌà  à€Because€the€trial€court€failed€to€make€an€assignment€of€marital€debt,€on€remand,€maritalÐ ° Ðdebts€should€be€divided€according€to€the€foregoing€Tennessee€law.Ð  ð ÐÌà  àHusband€also€raises€a€question€regarding€the€assignment€of€debt€in€his€issue€V€whichÐ €Ð Ðquestions€whether€the€trial€court€erred€in€failing€to€credit€him€$10,400€for€the€loan€he€obtained€to€payÐ pÀ Ðthe€childrenððs€private€school€tuition.€€€At€trial,€Husband€failed€to€put€on€any€proof€as€to€the€existenceÐ `° Ðof€his€loan€and€the€record€lacks€sufficient€evidence€to€establish€such€debt.€€In€light€of€the€foregoing,Ð P  Ðthe€trial€court€did€not€err€in€refusing€to€rule€upon€this€issue€in€the€parties'€divorce€proceeding.€€Ð @ ÐÌà  àIn€Husbandððs€issue€IV,€he€asserts€that€the€trial€court€erred€in€awarding€Wife€$25,000.00Ð  p Ðattorneyððs€fees.€An€award€of€attorneyððs€fees€constitutes€alimony€in€Ô_ÔsolidoÔ_Ô.€€€òòò òÔ_ÔHerreraÔ_Ô€v.€Ô_ÔHerreraÔ_Ô,€ó óóó944Ð ` ÐS.W.2d€379,€390€(Tenn.€Ct.€App.1996);ò òòò€€Ô_ÔCranfordÔ_Ô€v.€Ô_ÔCranfordÔ_Ôóóó ó,€772€S.W.2d€48,€52€(Tenn.€Ct.Ð P ÐApp.1989).€€€As€with€any€alimony€award,€in€determining€whether€to€award€attorney's€fees,€the€trialÐ ð@ Ðcourt€should€consider€the€relevant€factors€in€€Ô_ÔT.C.A.Ô_Ô€ðð€36-5-101(d)(1).€The€decision€whether€or€notÐ à0 Ðto€award€attorneyððs€fees€is€within€the€sound€discretion€of€the€trial€court€and€"will€not€be€disturbedÐ Ð  Ðupon€appeal€unless€the€evidence€preponderates€against€such€a€decision."€€ò òòòÔ_ÔKincaidÔ_Ô€v.€Ô_ÔKincaidÔ_Ô,€óóó ó912Ð À! ÐS.W.2d€140,€144€(Tenn.€Ct.€App.€1995);€òòò òsee€ó óóóRule€13(d)€Tenn.€R.€App.€P.€€Ð °"  ÐÌà  à€A€spouse€with€adequate€property€and€income€is€not€entitled€to€an€award€of€alimony€to€payÐ $à" Ðattorneyððs€fees€and€expenses.€€ò òòòÔ_ÔUmstotÔ_Ô€v.€Ô_ÔUmstotÔ_Ôóóó ó€968€S.W.2d€819,€824€(Tenn.€Ct.€App.€1997);€ò òòòandÐ €%Ð # ÐDuncan€v.€Duncanóóó ó,€686€S.W.2d€568,€573€(Tenn.€Ct.€App.€1984).€€€Where€the€court€awards€the€wifeÐ p&À!$ Ðalimony€òòin€Ô_ÔsolidoÔ_Ôóó€adequate€for€her€needs€and€attorneyððs€fees,€it€may€not€be€proper€for€the€€court€toÐ `'°"% Ðmake€an€additional€award€of€alimonyòò€in€Ô_ÔsolidoÔ_Ôóó€for€payment€of€the€wife's€attorneyððs€fees.€€€€òòò òId.Ð P( #& ÐÌà  à€óóó óð ðThese€awards€are€appropriate,€however,€only€when€the€spouse€seeking€them€lacks€sufficientÐ 0*€%( Ðfunds€to€pay€his€or€her€own€legal€expenses,ðð€òòò òÔ_ÔHoughlandÔ_Ô€v.€Ô_ÔHoughlandÔ_Ô,ó óóó€844€S.W.2d€619,€623€(Tenn.Ð  +p&) ÐCt.€App.1992);€€€ò òòòÔ_ÔIngramÔ_Ô€v.€Ô_ÔIngramÔ_Ô,óóó ó€721€S.W.2d€at€264,€or€would€be€required€to€deplete€his€or€herÐ ,`'* Ðresources€in€order€to€pay€these€expenses.€€€ò òòòÔ_ÔHarwellÔ_Ô€v.€Ô_ÔHarwellÔ_Ô,óóó ó€913€S.W.2d€163."€€òòò òBrown€v.€Brown,ó óóóÐ ° Ð913€S.W.2d€163,€170.(Tenn.€Ct.€App.€1994).€€In€addition,€the€spouse€obtaining€the€divorce€should€Ð  ð Ðnot€be€left€in€a€worse€financial€situation€than€he/she€was€before€the€other€spouse's€misconductÐ à Ðbrought€about€the€breakup€of€the€marriage.€€òòò òSee€€Long€v.€Long,€ó óóó957€S.W.2d€825,€830€€(Tenn.€Ct.€Ð €Ð ÐApp.€1997);òòò ò€€Ô_ÔShacklefordÔ_Ô€v.€Ô_ÔShacklefordÔ_Ô,€ó óóó611€S.W.2d€598,€601€(Tenn.€Ct.€App.1980).€Ð pÀ ÐÌà  àBecause€of€our€reclassification€of€the€partiesðð€property€and€the€necessity€of€a€determinationÐ P   Ðby€the€trial€court€of€the€division€of€marital€property,€the€award€of€attorney€fees€should€be€vacated€forÐ @  Ðfurther€consideration€by€the€trial€court€on€remand.Ð 0 € ÐÌà  àÔ#†X«ûXXX«ûžâ#ÔÔ‡CX´Ð XXX«ûÔIn€sum,€the€trial€courtððs€classification€of€the€one€quarter€interest€in€LADS€and€the€interest€inÐ `  ÐOB€Development€is€reversed,€and€these€interests€are€classified€as€marital€property.€€The€trial€courtððsÐ üL  Ðimplicit€classification€of€the€Park€Avenue€property€as€Husbandððs€separate€property€is€reversed,€andÐ è8  Ðthis€property€is€classified€as€marital€property.€€The€trial€courtððs€classification€of€the€Eaton€StreetÐ Ô$  Ðproperty€as€marital€property€is€affirmed.€€In€view€of€the€reclassification€of€the€marital€property,€weÐ À  Ðvacate€the€decree€of€the€trial€court€as€to€distribution€of€marital€assets€and€the€award€of€alimony€òòinÐ ¬ü  ÐÔ_ÔsolidoÔ_Ôóó€and€remand€the€case€to€the€trial€court€for€a€proper€determination€of€the€division€of€maritalÐ ˜è Ðproperty€and€award€of€alimony€òòin€Ô_ÔsolidoÔ_Ôóó€if€required,€consistent€with€this€opinion.€€The€award€to€WifeÐ „Ô Ðof€$25,000.00€attorney€fees€as€alimony€òòin€Ô_ÔsolidoÔ_Ôóó€is€likewise€vacated€to€be€considered€on€remand€inÐ pÀ Ðconjunction€with€the€courtððs€distribution€of€marital€property.€€On€remand,€the€trial€court€shall€alsoÐ \¬ Ðapportioned€the€marital€debt.€€The€trial€courtððs€decree€as€to€child€support€is€vacated.€€On€remand,€theÐ H˜ Ðtrial€court€should€set€the€amount€of€Husbandððs€monthly€child€support€obligation€in€accordance€withÐ 4„ Ðthis€opinion.€€The€trial€courtððs€present€award€of€child€support€remains€in€effectÔ#†X«ûX XCX´Ði#ÔÔ‡CX´Ð XXX«ûÔ€pendingÐ  p Ðdetermination€and€award€of€child€support€on€remand.€€The€trial€courtððs€decree€is€affirmed€with€regardÐ  \ Ðto€Husbandððs€IRA,€the€award€of€custody€of€the€partiesðð€three€minor€children,€visitation,€andÐ øH Ðinsurance.€€The€case€is€remanded€for€further€proceedings€consistent€with€the€opinion.€€Costs€of€theÐ ä4 Ðappeal€are€equally€divided€between€the€parties,€appellant,€Jennifer€Purcell€Thomas,€and€appellee,Ð Ð  ÐStephen€Alexander€Thomas,€and€their€sureties.Ô#†X«ûX XCX´Ð4#ÔÔ‡X«ûXXX«ûÔÐ ¼  ÐÓ€ (5h88<ÓØ! !ØÔ#†X«ûXXX«û¢!#ÔÔ#†¼¼\»XX«û¹ #ÔÔ€X«ûX»¼¼\ÔÌà  àà ` àà ¸ àà  àà h àà À à__________________________________________Ð ˜è Ðà  àà ` àà ¸ àà  àà h àà À àW.€FRANK€CRAWFORD,€PRESIDING€JUDGE,€Ô_ÔW.S.Ô_Ô