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AMdø± ©v~´vÓ2˜HP LaserJet 4SiHPPCL5MS,ü,,,,,ü0nLlÎ(ÈhH  Z 6Times New Roman RegularX($¡¡, øð AZ"Arial Regular C DD E gF G H K UL DM Ó€W ê‚_#3|xW (f(2ƒˆ$¤¤Ý ƒ!ÝÝ  ÝÓ  ÓÔ€XŸXXXÔÔ€ô¢èôXXŸÔà  àòòÚ  Ú0Ú  Úóó(#Ã$òòÚ  Ú0Ú  Úóó, øð AZ‹"Arial RegularC:\OFFICE\WPWIN\TEMPLATE\STANDARD.WPT2 ÿÿ0Indent1Ô2ÔÔ3  Ô(3¯$¢¢Ý ƒ!ÝÝ  Ý2" ÿÿ0Indent2à0 àÔ2ÔÔ3  Ô2, ÿÿ0Indent3à0 àà0 àÔ2ÔÔ3  Ô26 ÿÿ0Indent4à0 àà0 àà0 àÔ2ÔÔ3  Ô2@ ÿÿ0Indent5à0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2J ÿÿ0Indent6à0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2T ÿÿ0Indent7à0 àà0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2^ ÿÿ0Indent8à0 àà0 àà0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô ÿÿ?AGMSYaioIndent0I.A.1.a.(1)(a)i)a)!#$&Cþÿ<< CÿÿƒLevel 1Level 2Level 3Level 4Level 5 d("ÿÿ$££Ò  ÒÒ  Ò($$””ò òÚ  Ú1Ú  Úó óP ÿÿ8Mac DefaultMac DefaultÓ ` °šXÓ(('÷ÿ dxdüÿP Pd""""'ÿÿdxd< Œ 9p`(&Times New Roman< Œ 9p`(Arial% Line 7 d11117Border 1dd!#2Cþÿ << Gÿÿ îÝ ƒ!ÝÔ€/ÔÝ  ÝÝ ƒ"ÝÝ  ÝÔ€0ÔÔ€0ÔÓ  Óò òÔ YYY ÔFILEDÔ€0XÔÌÌMay€29,€1998ÌÌCecil€W.€CrowsonÌAppellate€Court€ClerkÔ  Ôó ó Ý ƒ!ÝÑ#€d#ÑÔ€/ÔÝ  ÝÝ ƒ $ÝÓ  ÓÔ€0ÔÔ€0ôÔà àòòÚ  ÚÚ  ÚóóÝ  ÝWe€note€that€both€parties€discuss€at€length€whether€defendantsðð€efforts€to€ð ðrentðð€€chalets€andÏcabins€fell€within€the€meaning€of€Tenn.€Code€Ann.€ðð€62„13„102(3)(A).€€In€light€of€the€foregoing€discussion,Ïit€appears€that€defendants€did€ð ðcollect€rentsðð€and€thus€fell€under€the€ambit€of€the€statute.€ÌPtPtHHØ(ÿáÿâùFG(üHHØ(d'`Styl{WP}01•ÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃà Ãà Ãà Ãà Ãà ÃÃÃÃÃÃÃÃÃÃÃÐ ÐÐHHÐÐ  ÐÐ2ÐÐÿÿ¸æ$ÿÐÐHHÐÐÐÐÐÐÐÐ  ÐÐ ÐÐ ÐÑÑÑGenevaÑÑ ÑÑ € ÑÑ<Px–ÈÑÒÒÒ443!#4ÒÒ$ *$ÒÒ$*$ÒÒ ÿKK ÒÒ  Geneva ÒÒ  Geneva ÒÓ.,ÓÓÓÓ6ÓÓ ÓßßßßßßßßßßßßßßßßßßÑGenevaÑÑ ÑÒ  ion-F Geneva ÒÒ  ion-F Geneva ÒÝ ƒ!ÝÔ . ÔÔ€/ÔÝ  ÝÔ€0ÔÓ  ÓÑ\R AØ'\ÑÑ7€ܧXXdðXXdð7Ñ›Þ ÞÌà@ àò òIN€THE€COURT€OF€APPEALS€OF€TENNESSEEÌà@ àAT€NASHVILLEÌÌÌTENNESSEE€REAL€ESTATEà àà à)ÌCOMMISSION,à àà àà àà à)€€Ìà àà àà àà àà àà à)Ìà àà àó óPlaintiff/Appellee,à àà àò ò)€€Davidson€Chancery€No.€96„3330„IIIÌà àà àà àà àà àà à)ÌVS.à àà àà àà àà àà à)€€Appeal€No.€01A01„9707„CH„00320̜ـ!ÙßR€342A1-j|…` ç `€€@ÿRß›à àà àà àà àà àà à)ÌTHOMAS€HOWARD€HAMILTON,à à)ÌET€AL,à àà àà àà àà à)Ìà àà àà àà àà àà à)Ìà àà àó óDefendants/Appellants.à àò ò)ó óÌÌÌà@ àAPPEAL€FROM€THE€CHANCERY€COURT€OF€DAVIDSON€COUNTYÌà@ àAT€NASHVILLE,€TENNESSEEÌà@ àTHE€HONORABLE€ELLEN€HOBBS€LYLE,€CHANCELLORÌÌÌò òALFRED€H.€KNIGHTó óÌò òWILLIS€&€KNIGHTó óÌNashville,€TennesseeÌAttorney€for€AppellantsÌÌò òJOHN€KNOX€WALKUPó óÌò òATTORNEY€GENERAL€&€REPORTERÌCHRISTINE€LAPPSÌASSISTANT€ATTORNEY€GENERALÌó óNashville,€TennesseeÌAttorney€for€AppelleeÌÌò òJ.€RUSSELL€FARRARÌPAUL€D.€CAVER,€JR.ÌFARRAR€&€BATES,€L.L.P.Ìó óNashville,€TennesseeÌAttorneys€for€òòAmicus€Curiaeóó€Tennessee€Association€of€RealtorsÌÌœÌÌÌ›Ìò òAFFIRMEDÌœÌÌÌÌÌ›Ìó óà àà àà àà àà àà àà àà àà àò òALAN€E.€HIGHERS,€J.ÌÌÌÌCONCUR:ÌÌW.€FRANK€CRAWFORD,€P.J.,€W.S.ÌÌHOLLY€KIRBY€LILLARD,€J.ó óœà àÌÑ7€,rXXdðXXdð7ÑÌÓÓà àDefendants/Appellants,€Thomas€H.€Hamilton€and€Jeanette€Hamilton€individuallyÏand€d/b/a€LeConte€Chalet€Rentals€and€LeConte€Chalet€Rentals,€Inc.€(ð ðLeConteðð)Ï(collectively€ð ðdefendantsðð),€appeal€the€judgment€of€the€trial€court€enjoining€them›€œfrom,›Ïòòinter€aliaóó,€soliciting,€representing,€œor›€promoting€the€overnight€rental€of€chalets€or€cabinsÏand€the€undertaking€to€rent,€license€the€occupancy€of,€or€lease€such€chalets€or€cabins.€ÏFor€reasons€stated€hereinafter,€we€affirm€the€judgment€of€the€trial€court.ÌÌà àThe€essential€facts€œof›€this€action€are€not€in€dispute.€€LeConte€is€located€inÏGatlinburg,€Tennessee.€€It€is€owned€by€Jeanette€Hamilton,€who€was€in€the€business€ofÏmanaging€and€renting€vacation€chalets€and€cabins€for€numerous€individual€owners.€ÏœThomas›€Hamilton,€Jeanetteððs€husband,€was€an€affiliate€real€estate€broker€working€forÏLeConte.€€At€the€time€the€plaintiff,€Tennessee€Real€Estate€Commission€(ð ðCommissionðð),Ïinitiated€this€action€against€defendants,€they€were€œhandling›€the€property€of€at€least€sixtyÏpeople.€Ìà àÌà àThe€Commission€first€initiated€proceedings€against€Thomas€Hamilton€in€June€ofÏ1994.€€œThe›€charges€levied€against€him€emanated€from€his€conduct€while€employed€asÏa€broker€at€LeConte.€€œAfter›€a€hearing€before€the€Commission,€Thomas€Hamiltonððs€realÏestate€license€was€revoked€for€violations€of€Tenn.€Code€Ann.€ðð€62„12„312(b).€€œAmong›Ïthe€violations€cited€by€the€Commission€included€making€willful€and€substantialÏmisrepresentations€when€marketing€chalets,€failing€œproperly€to›€document€the€receipt€ofÏchecks,€œfailing›€properly€œto€account›€for€monies€coming€into€LeConteððs€possession,Ïhandling€all€escrow€and€operating€accounts€without€supervision€by€a€principal€brokerÏand€advertising€without€the€approval€or€direction€of€the€principal€broker.€ÌÌà àDue€to€Thomas€Hamiltonððs€affiliation€with€LeConte,€the€Commission€assessedÏcharges€against€LeConte€that€were€closely€connected€to€œthe€charges€levied€against›ÏœThomas€Hamilton.›€€œThe›€charges€brought€against€LeConte€were€œfounded›€upon€an€auditÏconducted€by€the€Commission.€€œThe›€allegations€against€LeConte€mirrored€many€ofÏthose€levied€against€Thomas€Hamilton.€œThey›€included€making€substantial€and€willfulÏmisrepresentations,€using€misleading€or€untruthful€advertising,€and€failing€to€accountÏfor€funds€coming€into€its€possession.€€œIn›€resolution€of€these€charges,€LeConte€enteredÏan€Agreed€Order€with€the€Commission€surrendering€its€firm€license.€ÌÌà àDespite€the€revocation€and€surrendering€of€Thomas€Hamiltonððs€and€LeConteððsÏlicenses,€LeConte€continued€œwith€its€business.›€€œConsequently,›€the€Commission€soughtÏan€injunction€against€defendants€and€initiated€the€suit€which€is€the€subject€of€thisÏappeal.€€œAt›€the€hearing€for€the€temporary€injunction,€the€defendants€claimed€that€theyÍwere€no€longer€subject€to€licensure.€€Indeed,€the€defendants€asserted€that€theyÏexempted€themselves€from€the€œLicensing›€œAct›€by€requesting€their€clients€to€grant€themÏpowers€of€attorney.€€œLeConte›€was€granted€numerous€powers€of€attorney€authorizing€itÏto€act€on€behalf€of€the€grantors€as€follows:ÌÓÓà8 àà8 àMy€attorney€in€fact€shall€have€the€full€authority€to€do€allÏthings€necessary€to€care€for,€manage,€exploit€and€otherwiseÏoversee€Grantorððs€real€property€located€at€.€.€.€in€SevierÏCounty,€Tennessee,€(the€ð ðPropertyðð)€including,€but€not€byÏway€of€limitation,€the€following:ÌÌà8 àà8 à(a)€To€exercise,€do,€or€perform€any€act,€right,€power,€duty,€orÏobligation€whatsoever€the€Grantor€now€has€or€may€acquireÏthe€legal€right,€power,€or€capacity€to€exercise,€do,€or€performÏin€connection€with,€arising€out€of,€or€relating€to€ownership,Ïmanagement€or€use€of€the€Property€with€a€view€towardsÏgenerating€income€from€the€use€of€the€Property.€€MyÏattorney€is€specifically€authorized€and€directed€to€make€theÏproperty€available€to€and€to€rent€the€Property€to€thirdÏpersons€and€to€do€all€things€incident€thereto€includingÏcollecting,€accounting€for,€and€making€periodic€remittancesÏto€me€for€income€generated€from€the€use€of€the€Property.ÌÌà8 àà8 à(b)€To€enter€into€and€upon€the€Property€and€to€maintain,€let,Ïand€manage€same€or€any€part€thereof.ÌÌÓÓÌà àDefendants€have€relied€on€these€documents€as€their€defense€to€theÏCommissionððs€assertion€that€they€were€operating€a€business€in€violation€of€state€law.€ÏDefendants€assert€that€œbecause€they›€œhad€acquired›€these€powers€of€attorneys€from€theÏindividual€owners,€they€were€œnow€exempt›€from€licensure€under€Tenn.€Code€Ann.€ðð€62„13„104(2).€€€€€€€€€€€€€€€€Ìà àœÌà àThe›€Chancellor€disagreed€and€œgranted›€the€injunction€making€the€followingÍfindings€of€œfact€in€pertinent€part:›ÌÓÓà8 àà8 à(4)€The€business€or€vocation€of€LeConte€is€overseeing€theÏreal€property€interest€of€principals€who€own€vacation€andÏresort€chalets€and€cottages€in€and€near€Gatlinburg,ÏTennessee.€€When€otherwise€not€in€use€by€the€principals,Ïthe€properties€are€taken€care€of€by€LeConte€and€LeConteÏrents€the€properties€at€the€request€of€the€principals.€€ForÏthese€services,€LeConte€receives€a€fee.ÌÌà8 àà8 à(6)€The€power€of€attorney€form€reserves€to€LeConte€fullÏauthority€ð ðto€do€all€things€necessary€to€care€for,€manage,Ïexploit€and€otherwise€oversee€Guarantorððs€real€propertyððÏincluding€ð ðany€act€.€.€.€€relating€to€ownership,€managementÏor€use€of€the€Property€with€a€view€towards€generatingÏincome€from€use€of€the€Property.ððÌÌà8 àà8 à(7)€The€form€also€contains€a€provision€on€compensation€forÏLeConteððs€services.€€The€form€provides,€ð ðMy€attorney€in€fact,Ïand€any€successors,€shall€be€compensated€for€servicesÏrendered€at€a€rate€equal€to€40%€of€the€gross€receipts€thatÏmy€attorney€generates€from€the€use€of€the€property.ððÌÌÓÓœConsequently,€the€Chancellor€ordered›€the€defendants€not€to€engage€in€any€of€theÏfollowing€activities:ÌÓÓà8 àà8 à1.€€Supervising,€directing,€managing,€owning€or€controllingÏany€licensed€real€estate€firm€in€the€State€of€TennesseeÏwithout€a€license.ÌÌà8 àà8 à2.€€Supervising,€directing,€managing,€owning€or€controllingÏany€non„licensed€real€estate€firm€in€the€State€of€Tennessee.ÌÌà8 àà8 à3.€€Soliciting,€representing,€or€promoting€the€sale,Ïexchange,€purchase,€lease€or€option€to€buy€or€sell€any€realÏproperty€for€a€fee,€commission,€finders€fee€or€other€valuableÏconsideration€in€the€State€of€Tennessee.ÌÌà8 àà8 à4.€€The€undertaking€by€or€on€behalf€of€the€owner€or€ownersÏof€lots€or€other€parcels€of€real€estate,€at€a€salary,€fee,Ïcommission,€or€any€other€valuable€consideration,€to€sell€orÏlease€such€real€estate€or€any€part€thereof,€in€lots€or€parcelsÏor€other€disposition€thereof€in€the€State€of€Tennessee.ÌÌà8 àà8 à5.€€Engaging€in€the€business€of€charging€an€advance€fee€orÏcontracting€for€the€collection€of€a€fee€in€connection€with€anyÏcontract€whereby€the€primary€purpose€is€to€promote€the€saleÏor€lease€of€real€estate€either€through€its€listing€in€aÏpublication€issued€primarily€for€such€purpose,€or€for€aÏreferral€of€information€concerning€such€real€estate€toÏbrokers€or€both.ÌÌà8 àà8 à6.€€The€solicitation,€representation,€or€promotion€of€theÏovernight€rental€of€chalets€or€cabins€and€the€undertaking€toÏrent,€license€the€occupancy€of,€or€lease€such€chalets€orÏcabins.ÌÌà8 àà8 à7.€€Engaging€in€any€activities€that€fall€within€the€definition€ofÏa€ð ðbrokerðð€as€œstated›€in€T.C.A.€ðð€62„13„102,€as€moreÏparticularly€described€in€this€Courtððs€memorandum€andÏorder.ÌÌà8 àà8 à8.€€Defendants€are€permanently€enjoined€from€performingÏor€engaging€in€any€of€the€activities€identified€in€paragraphsÏ1€through€7,€even€if€they€purport€to€do€so€for€a€fee€under€theÏauthority€of€a€power„of„attorney.€€ÌÌÓÓThis€appeal€ensued.€The€essential€issues€presented€œto›€this€court€for€review€are€asÏfollows:ÌÓÓà8 àà8 à1.€€Are€the€defendants,€whose€business€is€managing,Ïrenting,€and€collecting€rents€for€vacation€chalets€and€cabinsÏfor€a€fee€on€behalf€of€private€owners,€required€to€beÏlicensed€under€the€Tennessee€Real€Estate€Broker€LicenseÏAct,€Tenn.€Code€Ann.€ðð€62„13„101€òòet€seqóó.?ÌÌà8 àà8 à2.€€Did€the€chancery€court€properly€issue€a€permanentÏinjunction€against€the€defendants,€who€are€no€longerÏlicensed€real€estate€brokers,€requiring€them€to€cease€anyÏand€all€activities€defined€as€real€estate€brokering,€therebyÏrejecting€the€defendantsðð€claim€œ(a)€that›€they€are€entitled€toÏan€exemption€from€the€œLicensing›€œAct›€under€Tenn.€CodeÏAnn.€ðð€62„13„104(2)€œand€(b)€that€they€can,›€therefore,Ïœcontinue›€their€real€estate€business€pursuant€to€the€authorityÏgiven€them€in€the€powers€of€attorney€executed€by€theirÏclients?ÌÌÓÓÌà àSince€we€are€reviewing€a€finding€of€fact€by€the€trial€court,€we€must€conduct€ourÏreview€òòde€novoóó€upon€the€record,€accompanied€by€a€presumption€of€the€correctness€ofÏthe€œfindings›€of€the€trial€judge.€€We€may€reverse€only€if€the€evidence€preponderatesÏagainst€the€finding€of€the€trial€judge.€€Tenn.€R.€App.€P.€13(d).ÌÌÓÓÓ  Óò òà àAre€the€defendants,€whose€business€is€managing,€renting,€and€Ìcollecting€rents€for€vacation€chalets€and€cabins€for€a€fee€on€behalf€Ìof€private€owners,€required€to€be€licensed€under€the€Tennessee€Real€ÌEstate€Broker€License€Act,€Tenn.€Code€Ann.€ðð€62„13„101€òòet€seqóó.?ó óÌÓ  Óà àÌà àTenn.€Code€Ann.€ðð€62„13„102(3)(A)€provides:Ìà8 àà8 àÌà8 àà8 à(3)(A)€"Broker"€means€any€person€who€for€a€fee,Ïcommission,€finders€fee€or€any€other€valuableÏconsideration,€or€with€the€intent€or€expectation€of€receivingÏthe€same€from€another,€solicits,€negotiates€or€attempts€toÏsolicit€or€negotiate€the€listing,€sale,€purchase,€exchange,Ïlease€or€option€to€buy,€sell,€rent€or€exchange€for€any€realÏestate€or€of€the€improvements€thereon€or€any€time„shareÏinterval€as€defined€in€the€Tennessee€Time„Share€Act,Ïcompiled€in€title€66,€chapter€32,€part€1,€collects€rents€orÏattempts€to€collect€rents,€auctions€or€offers€to€auction,€orÏwho€advertises€or€holds€out€as€engaged€in€any€of€theÏforegoing.ÌÌÓÓà àÌà àThe€language€within€of€the€ð ðSpecial€Power€of€Attorneyðð€form€filled€out€byÏproperty€owners€states€in€pertinent€part:ÌÓÓà8 àà8 à(a)€.€.€.€[m]y€attorney€is€specifically€authorized€and€directedÏto€make€property€available€to€and€to€rent€the€Property€toÏthird€persons€and€to€do€all€things€incident€thereto€includingÏcollecting,€accounting€for,€and€making€periodic€remittancesÏto€me€for€income€generated€from€the€use€of€the€Property.ÌÌà8 àà8 à5.€€ò òCOMPENSATION.ó ó€€My€attorney€in€fact,€and€anyÏsuccessors,€shall€be€compensated€for€services€rendered€atÏa€rate€equal€to€forty€percent€(40%)€of€the€gross€receipts€thatÏmy€attorney€generates€from€the€use€of€the€Property.ÌÌÓÓœAfter›€a€careful€review€of€the€œrecord›€in€the€case€before€us,€it€is€undisputed€theÏdefendants€were€authorized€to€collect€rents€from€the€properties€that€they€wereÏmanaging€under€their€special€powers€of€œattorney.›€€œAlso›€undisputed€in€the€record€is€theÏfact€that€defendants€did,€in€fact,€collect€rents€from€tenants€of€the€chalets€and/or€cabinsÏand€received€compensation€of€40%€of€the€gross€receipts€that€the€defendantsÏgenerated€œfrom€the€use€of›€œsaid€chalets€and€cabins.›€€œAs›€such,€defendants,€for€a€fee,Ïœcollected›€or€œattempted›€to€collect€rents€and€are€thereby€conducting€themselves€in€aÏmanner€subject€to€licensing€under€the€Tennessee€Real€Estate€Broker€Licensing€Act.€ÏAccordingly,€we€affirm€the€finding€of€the€Chancellor€that€œdefendantsðð›€actions€fell€withinÏthe€confines€of€Tenn.€Code€Ann.€ðð€62„13„102(3)(A).œ× ƒ5 ××  ×›ÌÌÓ  ÓÓÓò òDid€the€chancery€court€properly€issue€a€permanent€injunction€against€Ìthe€defendants,€who€are€no€longer€licensed€real€estate€brokers,€requiring€Ìthem€to€cease€any€and€all€activities€defined€as€real€estate€brokering,Ïthereby€rejecting€the€defendantsðð€claim€œ(a)€that›€they€are€entitled€to€anÏexemption€from€Ìthe€œLicensing›€œAct›€under€Tenn.€Code€Ann.€ðð€62„13„104(2)€œand€(b)€thatÏthey€can,€›€therefore,€œcontinue›€their€real€estate€business€pursuant€to€theÏauthority€œÌgiven›€them€œin›€the€powers€of€attorney€executed€by€their€clients?ó ó€€€€ÌÌÓÓÓ  Óà àDefendants€contend€that€their€conduct€is€exempt€from€the€licensingÍrequirements€of€the€Tennessee€Real€Estate€Broker€License€Act.€€Specifically,Ïdefendants€claim€that€they€are€exempt€from€the€actððs€licensing€requirement€pursuant€toÏthe€attorney„in„fact€exemption,€codified€at€Tenn.€Code€Ann.€ðð€62„13„104(2)€(1997).€€AsÏmentioned€òòsupraóó,€the€trial€court€œÌÌrejected›€this€argument€finding€that€the€defendantsðð€acts€did€not€fall€within€this€licensingÏexemption€of€the€œAct.›€€Tenn.€Code€Ann.€ðð€62„13„104(2)€provides:Ìà8 àà8 àThe€provisions€of€this€chapter€do€not€apply€to:ÌÓÓà8 àà8 à(2)€An€attorney„in„fact€under€a€duly€executed€and€recordedÏpower€of€attorney€from€the€owner€or€lessor;ÌÓÓÌà àThe€terms€ð ðattorney„in„factðð€and€ð ðpower€of€attorneyðð€are€not€defined€in€theÏLicensing€Act.€€œAs€the›€Chancellor€œrecognized,€›€the€fact€that€the€legislature€exemptedÏattorneys„in„fact€€from€the€regulation€placed€on€real€estate€brokers€established€that€theÏlegislature€viewed€real€estate€brokers€and€attorneys„in„fact€as€œdistinguishable.›€€œShe›Ïnoted€that€the€key€to€ascertaining€whether€the€defendantsðð€activities€fall€within€theÏconfines€of€the€attorney„in„fact€exemption€is€discerning€the€distinguishingÏcharacteristics€created€by€the€legislature€in€order€to€differentiate€between€a€real€estateÏbroker€and€an€attorney„in„fact.€ÌÌà àDefendants€insist€that€the€Chancellorððs€discernment€of€the€differences€betweenÏa€real€estate€broker€and€an€attorney„in„fact€under€Tenn.€Code€Ann.€ðð€62„13„101€òòetÏseq.óó€is€ð ðan€unwarranted€judicial€revision€of€the€Act.ðð€€œWe›€disagree.€€In€construing€aÏœstatute,›€it€is€the€duty€of€the€court€to€give€every€word€and€phrase€meaning.€€€òòUnitedÍCanners,€Inc.€v.€Kingóó,€696€S.W.2d€525€(Tenn.1985).€€€We€must€construe€the€statute€soÏthat€no€part€is€inoperative,€superfluous,€void€or€insignificant.€€òòTidwell€v.€Collinsóó,€522ÏS.W.2d€674€(Tenn.1975).€€"Statutes€are€not€to€be€construed€so€strictly€as€to€defeat€theÏobvious€intention€of€the€legislature...€[q]uestions€involving€statutory€construction€'mustÏbe€answered€in€light€of€reason,€having€in€mind€the€object€of€the€statute,€and€theÏmischief€it€aims€at.'€"€€òòState€v.€Nettoóó,€486€S.W.2d€725,€728€(Tenn.1972).€€ÌÌà àThe€fact€that€the€legislature€œcarved€out›€an€exemption€for€attorneys„in„fact€fromÏthe€œregulations›€placed€on€real€estate€brokers€evinces€that€the€legislature€viewed€realÏestate€brokers€and€attorneys„in„fact€as€œdistinguishable.›€€ð ðWhere,€as€here,€the€partiesÏderive€different€interpretations€from€the€statutory€language,€an€ambiguity€exists,€andÏwe€must€look€to€the€entire€statutory€scheme€in€seeking€to€ascertain€legislative€intent.ðð€ÏòòOwens€v.€Stateóó,€908€S.W.2d€923,€926€(Tenn.€œ1950›€(citing€òòLyons€v.€Rasaróó,€872€S.W.2dÏ895,€897€(Tenn.€1994)).€€In€the€instant€case,€it€is€imperative€to€look€at€the€structure€ofÏother€similar€provisions€within€the€same€statutory€scheme€in€interpreting€the€meaningÏto€be€derived€from€the€attorney„in„fact€exemption.€€Tenn.€Code€Ann.€ðð€62„13„104(6)€isÏparticularly€helpful€in€this€fashion.€ÌÓÓà8 àà8 à(6)€A€corporation,€foreign€or€domestic,€acting€through€anÏofficer€duly€authorized€to€engage€in€such€real€estateÏtransaction€where€the€transaction€occurs€as€an€incident€toÏthe€management,€lease,€sale€or€other€disposition€of€realÏestate€owned€by€the€corporation;€however,€this€exemptionÏdoes€not€apply€to€a€person€who€performs€an€act€describedÏin€ðð€62„13„102(3)(A)€either€as€a€vocation€or€forÏcompensation,€if€the€amount€of€the€compensation€isÏdependent€upon,€or€directly€related€to,€the€value€of€the€realÏestate€with€respect€to€which€the€act€is€performed.ÌÓÓÌThis€exemption€is€expressly€premised€on€the€understanding€that€such€exemption€doesÏnot€œexist›€when€persons€are€performing€such€functions€as€their€vocation€or€when€suchÏactions€are€performed€for€compensation.€€Turning€to€the€definition€of€ð ðbrokerðð€in€Tenn.ÏCode€Ann.€ðð€œ62„13„102(3)(A),›€œthe›€first€sentence€of€this€œdefinition€commences€byÏstating:›€ð ðBroker€œmeans›€any€person€who€for€a€œfee...ð𛀀With€this€in€mind,€it€is€this€œcourtððs›Ïopinion€that€the€legislature€did€not€intend€to€exempt€those€attorneys„in„fact€whoÏperform€their€duties€as€their€vocation€and/or€for€compensation€from€the€provisions€ofÏthe€Licensing€Act.ÌÌà àThis€conclusion€is€reinforced€by€the€legislative€history€to€this€exemption.€€WhenÏan€amendment€to€this€particular€statute€was€being€considered,€the€œHouse€Commerce›ÏCommittee€discussed€the€exemption€as€follows:€ÌÓÓà8 àà8 àShirley:€If€I€was€the,€if€I€had€the€power€of€attorney,€could€IÏcharge€them€$500€and€not€have€a€license?ÌÌà8 àà8 àBuck:€I€would€say€that€you€would€not.ÌÌà8 àà8 àShirley:€Now,€in,€in€effect€weððve€abolished€the€real€estateÏlicense€then.ÌÌà8 àà8 àBuck:€No,€because€if€you,€if€you€do€charge€them€a€fee,Ïyouððre€not€exempt.€€If€you€donððt€charge€them€a€fee,€youÏwould€be€exempt.€€And€thatððs€the€same€way€the€law€is€now.ÌÌÓÓHouse€Commerce€Committee,€February€9,€1988.€ÌÌà àAfter€looking€at€the€definitions€of€ð ðattorney„in„factðð€and€ð ðpower€of€attorneyðð€asÏseen€in€òòBlackððs€Law€Dictionaryóó,€òòCorpus€Juris€Secundumóó,€and€òòAmericanÏJurisprudenceóó,€and€after€having€reviewed€similar€statutory€sources,€the€trial€courtÍconcluded€that€the€distinguishing€factor€between€a€real€estate€broker€and€an€attorney„in„fact€pertained€to€whether€one€was€undertaking€the€actions€œenumerated›€in€Tenn.ÏCode€Ann.€ðð€62„13„102(3)(A)€as€a€vocation€or€for€compensation€as€opposed€to€oneÏwho€was€undertaking€said€actions€ministerially€as€an€agent€for€the€owners.€€We€agree.ÌÌà àThe€literal€language€of€the€statute€œcannot€be€harmonized€with›€the€interpretationÏadvanced€by€the€defendants.€€In€interpreting€œa€statute,›€legislative€intent€must€beÏdetermined€from€the€plain€language€it€contains,€read€in€the€context€of€the€entire€statute,Ïwithout€any€forced€or€subtle€construction€which€would€extend€or€limit€its€meaning.€€òòSeeÏMetropolitan€Government€of€Nashville,€etc.,€v.€Motel€Systems,€Inc.óó,€525€S.W.2d€840,Ï841€(Tenn.€1975);€òòNational€Gas€Distributors,€Inc.€v.€State€of€Tennesseeóó,€804€S.W.2dÏ66,€67€(Tenn.€1991).€€It€seems€abundantly€clear€that€the€legislature€did€not€intend€forÏthe€attorney„in„fact€exemption€to€be€a€loophole€around€the€unequivocal€requirementsÏof€the€Licensing€Act.€€Without€a€distinction€between€these€two€terms,€the€attorney„in„fact€exemption€would€all€but€swallow€the€rule.€If€a€real€estate€broker€and€an€attorney„in„fact€under€the€Licensing€act€were€one€and€the€same€except€for€the€ð ðduly€executed€andÏrecorded€power€of€attorney,ðð€then€the€licensing€requirements€of€the€Act€would€be€aÏfarce€and€nothing€more€than€a€conduit€allowing€persons€to€obtain€the€privileges€ofÏmaintaining€a€real€estate€practice€without€the€proper€licensing.€Anyone€could,€in€fact,Ïlegally€bypass€the€licensing€requirements€of€the€Act€by€simply€undertaking€to€dulyÏexecute€and€record€a€power€of€œattorney.›€€It€would€be€entirely€irrational€for€persons€œtoÏbind›€themselves€to€the€responsibilities,€duties,€sanctions,€and€castigations€of€theÏLicensing€Act€when€they€can€practice€the€business€of€real€estate€by€merely€procuring€aÍð ðduly€executed€and€recorded€power€of€attorney.ðð€€This€is€not€what€the€legislatureÏœintended.€€ÌÌà àDefendants€undertake€their€renting€and€collecting€of€rents€for€the€owners€ofÏthese€chalets€and€cabins€as€their€vocation.€€Defendants€charge€the€property€owners€aÏfee€of€40%€of€the€gross€receipts€that€the€defendants€generate€from€the€use€of€theÏchalets€and/or€cabins.€€Indeed,€defendantsðð€acts€as€attorneys„in„fact€are€not€ministerialÏin€nature€but€are,€in€fact,€the€mainstay€of€their€livelihood.€Therefore,€defendants€areÏbrokers€within€the€meaning€of€Tenn.€Code€Ann.€ðð€62„13„102(3)(A)€and€do€not€fallÏwithin€the€attorney„in„fact€exemption€of€Tenn.€Code€Ann.€ðð€62„13„104(2).›ÌÌà àAccordingly,€we€affirm€the€judgment€of€the€trial€court.€€Costs€are€assessedÏagainst€defendants,€for€which€execution€may€issue€if€necessary.€€œÌÌÌÓÓà àà àà àà àà àà àà àà àà àòò€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€Ïà àà àóóà àà àà àà àà àà àà àHIGHERS,€J.ÌÌÌÌCONCUR:ÌÌÌÌòò€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€óóÌCRAWFORD,€P.J.,€W.S.ÌÌÌÌòò€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€óóÌLILLARD,€J.ÌÌÌÌà àà àà àà àà àà àà àÌ›