’WPC_ æ•Ļšõ¦Ué w*½9aT±.'Ań~ņ›ķ$€$>Č=ĻŪ žä[ĆĶX3B…¼æIńr„Ęó2|“‡˜G€6„õž+)‰ńpD§”N žFš€2ę¢÷_zŅ.g”öUąmÜmN/4ċv ŚEüŖ­“ē!ę©öa|æ€gE”>V}°^1+ģ5/ęąÜQ…J¶Ą*ÕŅ¶· W”TĶŒą³c­ścœķ³ĪÖcĶæpŒÄÖj©ĶĀ`āōoUūśčņmęŪé¼Y@,””Ņ[p£ž£/ėaŅ6ägyėVi#0‰gØģ'ƒ„“օ|]Ez„jµĆĮT,ņ93$ŸD /Ś=MŅÓ66]ū'£P §NąüĀ)•ĘYŖ9Ņ,֝0µ `'į›JķÖ_ŻĶhņ»»Ō d(|3Ī $££Ż ƒ£Ŗ!ŻŃ€.ŃŃ8€Q¼»»d d 8ŃŃ ż ŃÓ  ÓŻ  ŻVVVV'’’dxd)!ČČČČdxdx( ±ž$’’ņ ņFigure€Ś  Ś1Ś  Śó ó^_X`Nž’<<C’’ xdšƒLevel 1Level 2Level 3Level 4Level 5(|3Ī $¢¢Ż ƒ£Ŗ!ŻŃ€.ŃŃ8€Q¼»»d d 8ŃŃ ż ŃÓ  ÓŻ  Ż($$””ņ ņŚ  Ś1Ś  Śó óX[Z&OLE 2.0 Box <=8’’’’’’’’’’C’’ HKKKK€€€€)ū’!dxdxü’P PdŻ ƒ£Ŗ!ŻŃ€.ŃŃ8€N»»d dČ8ŃŃ ż ŃÓ  ÓŻ  ŻŌ_ŌŃ  ŃŌ€¼Ļ@»»»ŌŃ8€ ģXXdź»»d 8ŃŃ  Ńą@ü ü ģąŌ‡īÄńī»¼Ļ@ŌIN€THE€COURT€OF€APPEALS€OF€TENNESSEEˆŠ ° Šą@kk$ģąAT€NASHVILLEŌ#†¼Ļ@»īīÄń #ŌˆŠ Ö& ŠÓ  ÓJuly€2000€SessionŠ üL ŠŌ‡X—X»¼Ļ@ŌĢņ ņŌ#†¼Ļ@»XX—ī#ŌMARY€LYNN€WRITESMANņņóó€v.€MICHAEL€LAKE€WRITESMANŌ‡X—X»¼Ļ@Ōó óŠ śJ ŠĢą@@½½ģąņ ņ€Appeal€from€the€Circuit€Court€for€Davidson€CountyŠ ś J Šą@@ųųģąNo.€95D„1274€€€€€€Muriel€Robinson,€JudgeŠ ę 6 ŠĢĢą@@ģģ*ģąßA€V) °°` d€÷E<©` Aߊ Ŗś  ŠĢą@@TTģąNo.€M1999„00726„Ō_ŌCOAŌ_Ō„R3„CV€„€Filed€September€22,€2000Š „õ  ŠĢßA€V) °°` dE<|` Aߊ }Ķ  Šó óĢÓ  ÓThis€appeal€is€from€the€trial€courtššs€order€denying€Husbandššs€Petition€for€Modification€andŠ xČ  Šsentencing€him€to€thirty€days€in€jail€for€criminal€contempt.€€Husband€attempted€to€show€that€thereŠ d“ Šhad€been€a€substantial€and€material€change€in€the€relative€financial€positions€of€the€parties€and€thatŠ P  Šhis€court€ordered€alimony€obligation€should€be€terminated€or€modified.€€Wife€counter„petitioned€forŠ <Œ Šcontempt€of€court,€and€Husband€was,€thereafter,€charged€with€criminal€contempt€and€found€guiltyŠ (x Šfor€his€failure€to€pay€alimony.€€We€agree€with€the€trial€court€that€Husband€failed€to€show€a€materialŠ d Šchange€in€circumstances€sufficient€to€justify€terminating€or€modifying€his€alimony€obligation.€€WeŠ P Šalso€agree€with€the€trial€courtššs€finding€of€criminal€contempt€and€uphold€its€sentence€of€thirty€daysŠ ģ< Šin€prison€for€such€contempt.€€Therefore,€the€ruling€of€the€trial€court€on€all€issues€presented€on€appealŠ Ų( Šis€affirmed.Š Ä ŠÓ‹ÓĢņ ņTenn.€R.€App.€3€Appeal€as€of€Right;€Judgment€of€the€Circuit€Court€Š œģ ŠAffirmed€and€Remanded.ó óŠ ˆŲ ŠĢņņÓ  ÓŌ#†¼Ļ@»ąX—g#ŌŌ‡X—X.¼Ļ@ŌWilliam€B.€Cain,óó€J.,€delivered€the€opinion€of€the€court,€in€which€ņņBņņENóó€H.€CņņANTRELLóó,€P.J.,€M.S.,óó€andŠ `° ŠņņPņņATRICIAóó€J.€CņņOTTRELLóóóó,€J.,€joined.Š L œ ŠĢJack€Norman,€Jr.€and€James€L.€Collier,€Nashville,€Tennessee,€for€the€appellant,€Š $"t! Š€€Michael€Lake€Ō_ŌWritesmanŌ_Ō.Š #`" ŠĢGregory€D.€Smith,€Nashville,€Tennessee,€for€the€appellee,€Mary€Lynn€Ō_ŌWritesmanŌ_Ō.Š č$8 $ ŠĢÓ” Óņ ņOPINIONó óŌ#†¼Ļ@»XX—Ć #ŌŌ‡X—X»¼Ļ@ŌŠ Ą&"& ŠĢņņóóŌ#†¼Ļ@»XX—/ #ŌŌ‡X—X»¼Ļ@Ōą0 @ ąI.€€€€€CASE€HISTORYŠ ˜(č#( ŠĢÓ  Óą  ąThe€parties,€Mary€Lynn€Writesman€(š šWifešš)€and€Michael€Lake€Writesman€(š šHusbandšš),Š p*Ą%* Šwere€divorced€on€9€September€1996€in€Davidson€County,€Tennessee.€€Wife€was€granted€custody€ofŠ \+¬&+ Štheir€two€minor€children.€€Husband€was€ordered€to€pay€child€support€in€the€amount€of€$1,136€perŠ H,˜', Šmonth€until€the€oldest€child€turned€18€in€June€of€1997,€at€which€time€the€child€support€wouldŠ 4-„(-ż Šdecrease€to€$755€per€month.€€In€addition,€Husband€was€ordered€to€pay€alimony€ņņin€futuroóó€of€$1,000Š ° Šper€month€increasing€to€$1,200€per€month€in€June€of€1997.€€Husband€was€further€ordered€to€pay€theŠ œģ Šdebt€on€Wifeššs€1995€Maxima€as€well€as€debts€to€the€following€creditors:€€Dr.€Tom€Jones,€FirstŠ ˆŲ ŠAmerican€Bank€Master€Card,€Farm€Credit€Services,€Service€Merchandise€and€Sears.€€The€courtŠ tÄ Šordered€Husband€to€maintain€a€life€insurance€policy€for€$500,000€payable€to€Wife€to€insure€theŠ `° Šsupport€obligation.€€With€regard€to€income,€the€trial€court€found€that€Husband€was€underemployedŠ L œ Šand€had€the€ability€to€make€$60,000€per€year.€€The€court€also€anticipated€that€Wife€would€obtainŠ 8 ˆ Šemployment€and€produce€some€income€following€the€divorce.€€Š $ t ŠĢą  ąOn€16€February€1999,€Husband€filed€a€Petition€for€Modification€alleging€a€substantial€andŠ ü L  Šmaterial€change€in€the€partiesšš€relative€financial€circumstances€and€ceased€further€alimony€paymentsŠ č 8  Što€Wife.€€In€support€of€this€petition,€he€asserted€that€he€had€not€made€the€anticipated€$60,000€per€yearŠ Ō$  Šsince€the€courtššs€1996€order€and€that€he€now€owed€additional€sums€of€money€as€a€result€of€the€shortŠ Ą  Šfall€in€his€income,€including€substantial€back€taxes€and€debts€to€family€and€friends.€€In€addition,€WifeŠ ¬ü  Šhad€secured€gainful€employment€since€the€original€divorce€decree.€€Based€on€these€facts,€HusbandŠ ˜č  Šrequested€that€the€court€reduce€or€suspend€his€alimony€obligation.Š „Ō  ŠĢą  ąWife€filed€an€answer€to€Husbandššs€petition€and€counter„petitioned€for€contempt.€€In€herŠ \¬ Šcounter„petition€she€alleged€six€willful€acts€of€contempt€for€failure€to€pay€alimony€from€FebruaryŠ H˜ Šthrough€July€of€1999,€three€willful€acts€of€contempt€for€failure€to€pay€her€car€note€in€May,€June€andŠ 4„ ŠJuly€of€1999,€and€one€willful€act€of€contempt€for€failure€to€pay€their€daughterššs€medical€expenses.€Š  p ŠShe€requested€that€Husband€be€jailed€for€not€less€than€100€days,€ten€days€for€each€of€the€ten€contemptŠ  \ Šviolations.€€Š ųH ŠĢą  ąAt€the€hearing€on€Husbandššs€petition€for€modification€and€Wifeššs€counter„petition€forŠ Š  Šcontempt,€the€judge€heard€testimony€from€Husband€regarding€his€employment€status€and€incomeŠ ¼  Šsince€the€1996€decree,€his€debts€including€tax€debt€and€loans€owed€to€friends€and€family,€his€personalŠ Øų Šand€business€expenses,€and€the€significant€short€fall€between€his€actual€income€and€monthlyŠ ”ä Šexpenses.€€Proof€presented€by€Husband€showed€a€gross€income€of€$63,720.43€in€1996,€$83,151€inŠ €Š Š1997,€$68,349.25€in€1998,€and€an€estimate€of€$81,000€for€1999.€€Husband€also€put€on€proof€of€hisŠ l¼ Šnet€income€stating€that€he€had€approximately€$20,000€per€year€in€business€deductions€and€that€afterŠ X Ø Šbusiness€deductions€and€taxes€were€taken€out€of€his€gross€income,€his€net€earnings€averagedŠ D!” Šapproximately€$40,000€per€year€over€the€last€four€years.€€Husband€testified€that€he€owed€back€taxesŠ 0"€  Šfrom€1996,€1997,€1998€and€would€owe€additional€taxes€in€1999.€€He€claimed€his€tax€debt€wasŠ #l! Šapproximately€$46,000;€however,€evidence€was€presented€that€Husband€had€as€much€as€$20,000€inŠ $X" Štax€credits€which€had€not€been€taken€and€which€would€substantially€reduce€his€tax€debt.Š ō$D # ŠĢą  ąHusband€also€testified€that€he€had€incurred€other€new€debt€in€addition€to€the€new€tax€debt€,Š Ģ&"% Šincluding€a€$5,000€debt€to€a€friend€and€a€$26,780€debt€to€his€parents€for€their€assistance€over€the€lastŠ ø'#& Šfour€years.€€However,€other€than€checks€written€by€his€parents€to€various€of€his€creditors,€there€wasŠ ¤(ō#' Šno€proof€that€he€actually€owed€the€debt€to€his€parents,€nor€was€there€any€proof€of€the€$5,000€debt€toŠ )ą$( Ša€friend.€€The€total€amount€of€unsecured€debt€originally€assigned€to€him€by€court€order€wasŠ |*Ģ%) Šapproximately€$45,000.€His€outstanding€unsecured€debt€at€the€time€of€the€hearing€was€aroundŠ h+ø&* Š$32,000.€€There€was€also€testimony€that€he€had€paid€down€much€of€this€debt€and€then€re„borrowedŠ ° Šfrom€the€same€sources.€€At€the€time€of€the€decree,€there€was€a€$21,000€balance€on€Wifeššs€car€note.€Š œģ ŠThat€balance€at€the€time€of€the€hearing€had€been€reduced€to€approximately€$15,000.€€Thus,€there€hadŠ ˆŲ Šbeen€an€overall€reduction€in€his€court€ordered€debt€obligation.€€He€further€agreed€that€most€of€hisŠ tÄ Šcurrent€debts€were€considered€by€the€court€in€the€original€divorce€decree.Ō#†¼Ļ@»XX— #ŌŌ‡X—X»¼Ļ@ŌŠ `° ŠĢą  ąOn€cross„examination€Husband€admitted€that€he€had€failed€to€make€alimony€payments€fromŠ 8 ˆ ŠFebruary€through€August€of€1999€and€that€he€was€late€on€numerous€car€payments.€€Further,€HusbandŠ $ t Šfailed€to€cooperate€with€discovery.€€Wifeššs€attorney€had€requested€copies€of€all€his€cancelled€checksŠ  ` Šfor€the€years€of€1997€and€1998.€€These€were€never€produced.€€Husband€went€on€to€testify€that€allŠ ü L  Šgrocery€and€household€items€were€paid€for€in€cash.€€Therefore,€other€than€his€testimony,€there€wasŠ č 8  Šno€way€to€prove€amounts€paid€for€personal€and€household€expenses.€€Even€use€of€his€credit€card€wasŠ Ō$  Šonly€for€cash€withdrawals.€Š Ą  ŠĢą  ąThe€court€found€that€Husbandššs€testimony,€combined€with€that€of€his€current€wife,€presentedŠ ˜č  Šan€extremely€implausible€scenario€of€household€management.€€These€two€individuals€testified€to€aŠ „Ō  Štotal€separation€of€assets€wherein€Husband€paid€half€of€the€house€note,€contributed€only€$150€perŠ pĄ Šmonth€for€food,€and€paid€all€utilities.€€No€other€money€was€contributed€to€the€family€by€Husband.€Š \¬ ŠHe€did€not€give€his€current€wife€any€money€for€living€expenses€or€personal€items€and€did€not€assistŠ H˜ Šin€payment€of€her€new€truck.€€His€current€wife€paid€all€of€her€expenses€(including€half€the€houseŠ 4„ Šnote,€truck€note,€groceries€for€her€and€her€children,€clothes€and€personal€items€for€her€and€herŠ  p Šchildren)€out€of€a€$800€per€month€child€support€check€which€she€received€from€her€ex„husband€andŠ  \ Ša€bank€account,€which€totaled€$53,000€at€the€time€of€her€divorce€and€totaled€approximately€$10,000Š ųH Šat€the€time€of€trial.Š ä4 ŠĢą  ąWife€testified€that€she€currently€had€custody€of€their€one€minor€child€and€their€other€child€wasŠ ¼  Šattending€college.€€Although€she€was€not€employed€at€the€time€of€the€divorce,€pursuant€to€the€judgeššsŠ Øų Šorder,€she€had€secured€employment€and€was€working€in€a€position€where€she€was€paid€by€the€hourŠ ”ä Šwith€a€maximum€of€7€šš€hours€work€per€day.€€She€still€suffered€with€Ō_ŌCrohnŌ_Ōššs€disease,€as€she€did€atŠ €Š Šthe€time€of€the€partiesšš€divorce.€€Her€net€income€was€approximately€$2,148€per€month.€€She€went€onŠ l¼ Što€testify€regarding€her€monthly€expenses€stating€she€needed€an€additional€$1,422€per€month€to€coverŠ X Ø Šthe€bills€for€her€and€her€minor€child.Š D!” ŠĢą  ąThe€court€issued€its€ruling€finding€no€material€change€in€circumstances.€€Husband€was€heldŠ #l! Šin€willful€criminal€contempt€and€sentenced€to€30€days€in€jail.€€The€court€order€stated€as€follows:Š $X" ŠĢą8  ąą ` ą1.€€€€€There€have€been€no€material€changes€in€circumstances€since€the€entryŠ ą%0!$ Šof€the€Final€Decree€of€Divorce€in€this€case.€€Mr.€Writesman€still€does€not€pay€hisŠ Ģ&"% Šincome€taxes;€Mr.€Writesman€designs€how€[h]is€income€is€earned,€spent€and€reportedŠ ø'#& Što€the€Internal€Revenue€Service;€Mr.€Writesman€has€a€history€of€failing€to€pay€taxes;Š ¤(ō#' Šand€Mr.€Writesman€continues€to€violate€the€orders€of€this€court.Š)ą$(Š Š  Šā āŠ |*Ģ%) Šą8  ąą ` ą2.€€€€Mr.€Writesman,€by€his€own€testimony,€has€shown€an€ability€to€earnŠ ° Šā āsufficient€income€to€pay€down€his€obligations€since€the€entry€of€the€Final€Decree€ofŠ œģ ŠDivorce.€€However,€Mr.€Writesman€pays€down€certain€credit€card€debts€and€line€ofŠ ˆŲ Šcredit€debts€and€then€runs€those€same€debts€back€up.€€Mr.€Writesman€deals€in€cashŠ tÄ Šand€pays€the€expenses€he€wants€to€pay.€€Mr.€Writesman€testified€that€he€wants€to€stopŠ `° Špaying€alimony€so€that€he€can€pay€taxes.ŠL œŠ Š  ŠĢą8  ąą ` ą3.€€€€€The€court€previously€found€that€Mr.€Writesman€had€the€ability€to€earnŠ $ t Š$60,000€per€year.€€Since€the€entry€of€the€Final€Decree€of€Divorce,€Mr.€Writesman€hasŠ  ` Šshown€the€ability€to€earn€this€amount.Šü L Š Š  ŠĢą8  ąą ` ą4.€€€€€€Mrs.€Writesman€continues€to€need€the€alimony€awarded€to€her€pursuantŠ Ō$  Što€the€Final€Decree€of€Divorce.ŠĄ Š Š  ŠĢą8  ąą ` ą5.€€€€Mr.€Writesman€is€in€willful€criminal€contempt€of€the€Final€Decree€ofŠ ˜č  ŠDivorce€for€failure€to€pay€alimony€as€ordered.Š„Ō Š Š  ŠĢą8  ąą ` ą6.€€€Mr.€Writesman€has€not€shown€that€he€is€unable€to€pay€the€alimonyŠ \¬ Šordered€to€be€paid€pursuant€to€the€Final€Decree€of€Divorce.ŠH˜Š Š  ŠĢą  ąWith€these€findings€the€court€dismissed€Husbandššs€Petition€for€Modification€and€sentencedŠ  p Šhim€to€thirty€days€in€jail€for€criminal€contempt.€Š  \ ŠĢÓ  ÓII.€€€€€ISSUESŠ ä4 ŠÓ  ÓĢą  ąHusband€has€presented€three€issues€for€our€review.Š ¼  ŠĢą  ą1.ą0 ` ąWhether€the€trial€court€erred€in€not€granting€the€appellant\Husbandššs€application€forŠ ”ä Ša€reduction€and/or€termination€of€alimony€payments.Š€Š` (#` (# ŠĢą  ą2.ą0 ` ąWhether€the€trial€court€erred€in€finding€the€appellant\Husband€in€willful€contempt.ŠX Ø` (#` (# ŠĢą  ą3.ą0 ` ąWhether€the€trial€court€erred€in€sentencing€the€appellant\Husband€to€jail€for€a€periodŠ 0"€  Šof€thirty€days€for€criminal€contempt.Š#l!` (#` (# ŠĢÓ  ÓIII.€€€€€DISCUSSIONŠ ō$D # ŠÓ  Óą  ąą ` ąĢ1.ą0  ąModification€of€Alimony.ŠĢ&"%(#(# ŠĢą  ąUnder€Tennessee€Code€Annotated€section€46„5„101(a)(1)(Supp.€1997),€the€courts€cannotŠ ¤(ō#' Šmodify€or€terminate€an€award€of€spousal€support€unless€there€has€been€a€substantial€and€materialŠ )ą$( Šchange€of€circumstances€since€the€entry€of€the€previous€support€order.€€For€this€change€inŠ |*Ģ%) Šcircumstances€to€be€material,€it€must€have€been€unforeseen€at€the€time€of€the€previous€order.Š h+ø&* ŠŌ_ŌŌ#†¼Ļ@»XX—Ž"#ŌņņŌ‡X—X»¼Ļ@ŌSeeŌ_Ō€Ō_ŌSannellaŌ_Ō€v.€Sannellaóó,€993€S.W.2d€73,€76€(Tenn.€Ct.€App.€1999).€€In€addition,€we€review€theŠ ° Šfinding€of€facts€of€the€trial€court€ņņde€novoóó€upon€the€record€with€a€presumption€that€those€findings€areŠ œģ Šcorrect€unless€a€preponderance€of€the€evidence€shows€otherwise.€€Tenn.€R.€App.€P.€13(d);€ņņElliott€v.Š ˆŲ ŠElliott,€óó825€S.W.2d€87,€90€(Tenn.€Ct.€App.€1991).€€We€also€give€deference€to€the€trial€judgeššsŠ tÄ Šdetermination€of€witness€credibility.Š `° ŠĢą8  ąThe€findings€of€the€trial€court€which€are€dependent€upon€determining€the€credibilityŠ 8 ˆ Šof€witnesses€are€entitled€to€great€weight€on€appeal.€€The€reason€for€this€is€that€the€trialŠ $ t Šjudge€alone€has€the€opportunity€to€observe€the€manner€and€demeanor€of€the€witnessŠ  ` Šwhile€testifying.€€Indeed,€the€trial€judge,€on€an€issue€which€hinges€on€witnessŠ ü L  Šcredibility,€will€not€be€reversed€unless€there€is€found€in€the€record€concrete€andŠ č 8  Šconvincing€evidence,€other€than€the€oral€testimony€of€the€witnesses,€whichŠ Ō$  Šcontradicts€the€trial€courtššs€findings.ŠĄ Š Š  ŠĢņņBowman€v.€Bowmanóó,€836€S.W.2d€563,€566€(Tenn.€Ct.€App.€1991)€(citations€omitted);€ņņsee€alsoŠ ˜č  ŠBrewer€v.€Breweróó,€896€S.W.2d€928,€934€(Tenn.€Ct.€App.€1993).Š „Ō  ŠĢą  ąIt€is€obvious€from€review€of€the€record,€including€the€original€divorce€decree€and€the€decreeŠ \¬ Šentered€following€the€1999€hearing,€that€the€judge€found€Husband€totally€Ō_ŌnoncredibleŌ_Ō.€€In€its€originalŠ H˜ Šorder€the€court€made€written€findings€and€stated:Š 4„ ŠĢą8  ą[T]hroughout€this€entire€case,€[the€husband]€has€attempted€to€defeat€the€discoveryŠ  \ Šprocess,€has€not€cooperated,€has€not€supplied€the€Court€or€the€attorneys€with€theŠ ųH Šaccurate€information,€and€really€has€not€been€fair€in€that€regard€at€all.€€The€CourtŠ ä4 Šfinds€that€from€the€evidence€produced,€that€the€husbandššs€finances€are€inconsistentŠ Š  Šwith€the€tax€returns€that€the€husband€has€filed.€€The€court€is€of€the€opinion,€and€hasŠ ¼  Šno€alternative,€but€to€declare€the€husband€a€Ō_ŌnoncredibleŌ_Ō€witness.€.€.€.ŠØųŠ Š  ŠĢAt€the€conclusion€of€testimony€on€September€8,€1999,€the€judge€reiterated€her€opinion€of€HusbandššsŠ €Š Šuntrustworthiness.€€š šBasically,€Mr.€Writesman€pays€the€expenses€he€wants€to€pay.€€He€deals€in€cash.€Š l¼ ŠHe€did€at€the€time€of€the€divorce;€he€still€does€now.šš€€As€the€trial€judge€had€the€opportunity€to€judgeŠ X Ø ŠHusbandššs€credibility,€we€will€give€great€deference€to€the€courtššs€determination€that€Husband€wasŠ D!” ŠŌ_ŌnoncredibileŌ_Ō.€€Š 0"€  ŠĢą  ąThe€court€found€that€the€tax€debt€was€not€a€new€obligation,€as€Husband€did€not€pay€his€taxesŠ $X" Šprior€to€the€divorce€and€still€refused€to€pay€taxes.€€Further,€Tennessee€courts€have€found€that€taxŠ ō$D # Šconsequences€are€considered€in€alimony€obligations,€and€thus€not€š šunforseenšš€at€the€time€of€the€courtŠ ą%0!$ Šorder.€€ņņElliott,€óó825€S.W.2d€ņņóóat€91.€€The€only€actual€changed€circumstances€found€by€the€court€wereŠ Ģ&"% Šalleged€debts€to€his€parents€and€a€friend.€€Ō#†¼Ļ@»XX—t<#ŌŌ‡X—X»¼Ļ@ŌHowever,€this€court€has€found€that€voluntary€assumptionsŠ ø'#& Šof€new€financial€obligations€do€not€constitute€a€change€in€circumstances.€€ņņŌ_ŌSannellaŌ_Ōóó,€993€S.W.2d€atŠ ¤(ō#' Š76;€ņņJones€v.€Jonesóó,€748€S.W.2d€349,€353€(Tenn.€Ct.€App.€1989).€€Therefore,€we€agree€with€the€trialŠ )ą$( Šcourt€that€Husbandššs€new€debts€do€not€constitute€a€material€change€in€circumstances.Š |*Ģ%) ŠŠ h+ø&* Šą  ąHusbandššs€own€testimony€showed€that€he€made€in€excess€of€$61,000€each€year€since€€theŠ ° Šcourtššs€original€decree.€€Further,€his€testimony€regarding€actual€income€earned,€taxes€owed,€andŠ œģ Šspending€habits€was€unreliable€due€to€his€lack€of€credibility€with€the€court.€€With€regard€to€theŠ ˆŲ Šfinancial€obligations€owed€at€the€time€of€the€original€decree,€it€was€shown€that€those€financialŠ tÄ Šobligations€had€actually€decreased€due€to€payments€made€over€the€last€four€years€and€that€HusbandŠ `° Šhad€taken€out€additional€credit€on€these€same€financial€obligations€to€keep€their€balance€higher€thanŠ L œ Šit€would€have€otherwise€been.€€Š 8 ˆ ŠĢą  ąHusband€also€argued€that€Wifeššs€current€income€was€a€substantial€and€material€change;Š  ` Šhowever,€the€trial€judge€contemplated€Wifeššs€obtaining€a€job€following€her€divorce,€so€this€fact€doesŠ ü L  Šnot€constitute€a€substantial€and€material€change€in€circumstances.€€Tennessee€courts€have€repeatedlyŠ č 8  Šheld€that€the€fact€of€a€wife€finding€gainful€employment€following€the€divorce€is€not€itself€a€materialŠ Ō$  Šchange€in€circumstances.€€ņņSee,€e.g.,€Elliottóó,€825€S.W.2d€at€91.Š Ą  ŠĢą8  ąAlthough€the€need€of€the€spouse€is€one€of€the€primary€factors€in€determining€theŠ ˜č  Šproper€amount€of€alimony,€modification€of€alimony€based€solely€on€a€wifeššsŠ „Ō  Šincreased€earnings€is€not€proper€unless€the€husband€introduces€evidence€indicatingŠ pĄ Šthat€the€amount€of€alimony€initially€awarded€was€based€upon€a€presumption€that€theŠ \¬ Šwife€would€not€continue€to€increase€her€income€through€the€pursuit€of€her€career.ŠH˜Š Š  ŠĢņņMcCarthy€v.€McCarthyóó,€863€S.W.2d€716,€720€(Tenn.€Ct.€App.€1992);€ņņsee€also€Ō_ŌSannellaŌ_Ōóó,€993€S.W.2dŠ  p Šat€76.€€Wife€is€still€affected€with€Crohnššs€disease,€is€still€unable€to€make€enough€income€to€supportŠ  \ Šher€and€the€partiesšš€minor€child,€and€is€still€in€need€of€the€alimony€assistance.€€It€was€noted€by€theŠ ųH Šcourt€that€the€parties€enjoyed€an€extremely€high€standard€of€living€when€they€were€married,€andŠ ä4 Šš š[t]here€is€no€evidence€in€this€record€to€indicate€that€Wife€is€now€able€to€enjoy€a€higher€standard€ofŠ Š  Šliving€as€a€divorced€parent.šš€€ņņSeal€v.€Sealóó,€802€S.W.2d€617,€621€(Tenn.€Ct.€App.€1990).Š ¼  ŠĢą  ąThe€evidence€in€the€record€does€not€preponderate€against€the€trial€judgeššs€finding€of€factsŠ ”ä Šregarding€Husbandššs€financial€situation€and€credibility.€€Husbandššs€lack€of€credibility€is€wellŠ €Š Šsupported€by€the€record,€as€is€the€courtššs€finding€of€no€material€change€in€circumstances.€Š l¼ ŠĢ2.ą0  ąWillful€contempt.ŠD!”(#(# ŠĢą  ąThe€trial€court€found€Husband€in€willful€criminal€contempt€for€failure€to€pay€alimony.€€HeŠ #l! Šmust€now€prove€his€innocence€to€the€appellate€court€by€a€preponderance€of€the€evidence.€€Š $X" ŠĢą8  ąIn€the€trial€of€a€criminal€contempt€case,€the€defendant€is€presumed€to€be€innocentŠ ą%0!$ Šuntil€he€is€found€guilty€beyond€a€reasonable€doubt.€€But€once€the€defendant€is€foundŠ Ģ&"% Šguilty€and€the€case€is€appealed,€he€is€burdened€with€the€presumption€of€guilt,€and€inŠ ø'#& Šorder€to€obtain€a€reversal,€he€must€overturn€this€presumption€by€showing€that€theŠ ¤(ō#' Ševidence€preponderates€in€favor€of€his€innocence.€€ņņŠ)ą$(Š Š  Šā āŠ |*Ģ%) ŠRobinson€v.€Air€Hydraulics€Ō_ŌEngššgŌ_Ō€Co.óó,€214€Tenn.€30,€377€S.W.2d€908,€912€(1964)€(citationsŠ ° Šā āomitted).€€The€Tennessee€Court€of€Criminal€Appeals€has€stated€the€standard€of€review€as€follows:Š œģ ŠĢą8  ąą ` ąWhen€an€accused€challenges€the€sufficiency€of€the€convicting€evidence,€thisŠ tÄ ŠCourt€must€review€the€record€to€determine€if€the€proof€adduced€at€the€trial€isŠ `° Šsufficient€to€support€the€findings€by€the€trier€of€fact€of€guilt€beyond€a€reasonableŠ L œ Šdoubt.€€T.R.A.P.€13(e).€€We€do€not€re„weigh€or€re„evaluate€the€evidence€and€areŠ 8 ˆ Šrequired€to€afford€the€State€the€strongest€legitimate€view€of€the€proof€contained€in€theŠ $ t Šrecord€as€well€as€all€reasonable€and€legitimate€inferences€which€may€be€drawnŠ  ` Štherefrom.Šü L Š Š  ŠĢą8  ąą ` ąQuestions€concerning€the€credibility€of€witnesses,€the€weight€and€value€to€beŠ Ō$  Šgiven€to€the€evidence,€as€well€as€factual€issues€raised€by€the€evidence€are€resolved€byŠ Ą  Šthe€trier€of€fact,€not€this€Court.€€ņņŠ¬ü Š Š  ŠĢState€v.€Creasyóó,€885€S.W.2d€829,€831€(Tenn.€Crim.€App.€1994)€(citations€omitted).€€Thus,€underŠ „Ō  ŠTennessee€Rules€of€Appellate€Procedure€13(e),€š šthis€Court€must€review€the€record€to€determine€ifŠ pĄ Šthe€proof€adduced€at€trial€supports€the€findings€of€the€trier€of€fact€of€guilt€beyond€a€reasonableŠ \¬ Šdoubt.šš€€ņņBlack€v.€Bluntóó,€938€S.W.2d€93,€94,€399€(Tenn.€1996).Š H˜ ŠĢą  ąUpon€review€of€the€record,€we€first€take€note€of€the€judgeššs€determination€regardingŠ  p ŠHusbandššs€credibility.€€Since€the€initial€trial,€and€before,€Husband€has€insisted€on€paying€most€of€hisŠ  \ Šexpenses€in€cash€which€make€his€transactions€untraceable.€€The€court€found€his€tax€returns€unreliableŠ ųH Šand€noted€that€he€had€not€produced€checks€requested€in€discovery€to€show€expenditures.€€HusbandššsŠ ä4 Šown€testimony€and€evidence€showed€income€in€excess€of€$60,000€every€year€since€the€originalŠ Š  Šdecree€for€alimony;€however,€immediately€upon€filing€his€petition€to€modify,€Husband€ceased€payingŠ ¼  Šalimony,€choosing€instead€to€pay€tax€obligations€which€may€or€may€not€be€owed€to€the€federalŠ Øų Šgovernment.€€Š ”ä ŠĢą8  ąHusband€certainly€had€the€funds€to€pay€alimony€as€the€court€found.€€ą8@TŠ Š ąŠ l¼ ŠĢą8  ąHe€has€paid€under€this€decree€since€1996.€€His€testimony€is€he€has€paid€all€theŠ D!” Šalimony€payments€in€1997€and€1998,€but€he€quit€right€as€he€filed€this€petition.€€He€hasŠ 0"€  Šalways€known€of€his€obligation€under€this€decree€yet€he€spent€years€trying€to€get€outŠ #l! Šof€it.€€Heššs€actually€aware€of€his€child€support€and€alimony€obligations,€yet€heŠ $X" Šremarried€a€new€wife€with€two€children.€€His€testimony€is€that€he€does€not€supportŠ ō$D # Šhis€wife€but€then€he€does€say€in€his€testimony€that€he€does€pay€one€half€of€her€houseŠ ą%0!$ Šnote€and€he€does€pay€all€of€the€utilities€from€which€his€new€wife€receives€the€benefits.€Š Ģ&"% ŠAnd€he€gives€her€$150€per€month€groceries.€€There€again,€he€pays€the€debts€andŠ ø'#& Šobligations€he€desires€to.€Š¤(ō#'Š Š  Šā āŠ )ą$( ŠHe€chose,€instead€of€paying€Wifeššs€alimony,€to€pay€an€unsubstantiated€tax€debt.€€We€find€sufficientŠ ° Ševidence€to€support€the€trial€courtššs€finding€of€willful€contempt€in€failing€to€pay€his€alimonyŠ œģ Šobligation€for€six€months.Š ˆŲ Šā āĢ3.ą0  ąContempt€sentencing.Š`°(#(# ŠĢą  ąAfter€finding€Husband€in€willful€violation€of€the€court€order€requiring€alimony€payments,€theŠ 8 ˆ Štrial€court€convicted€Husband€of€criminal€contempt€and€ordered€him€to€spend€thirty€days€in€theŠ $ t ŠMetropolitan€Jail,€to€be€served€on€work€release.€€Husband€appeals€this€sentence€arguing€that€the€trialŠ  ` Šcourt€cannot€impose€a€sentence€in€excess€of€ten€days€without€finding€that€he€was€guilty€of€multipleŠ ü L  Šcounts€of€contempt.€€We€agree€with€Husbandššs€statement€of€the€law€governing€punishment€ofŠ č 8  Šcontempt;€however,€we€find€that€the€trial€court€correctly€applied€that€law.Š Ō$  ŠĢą  ąIn€Wifeššs€counter„petition€for€contempt,€she€specifically€stated€that€Husband€had€committedŠ ¬ü  Šsix€willful€acts€of€contempt€for€failure€to€pay€alimony€and€requested€that€he€be€sentenced€to€ten€daysŠ ˜č  Šin€jail€for€each€contempt€pursuant€to€section€29„9„103€of€the€Code.€€Š „Ō  ŠĢą8  ąą ` ą(a)€€The€punishment€for€contempt€may€be€by€fine€or€by€imprisonment,€orŠ \¬ Šboth.ŠH˜Š Š  Šą8  ąą ` ą(b)€Where€not€otherwise€specially€provided,€the€circuit,€chancery,€andŠ 4„ Šappellate€courts€are€limited€to€a€fine€of€fifty€dollars€($50.00),€and€imprisonment€notŠ  p Šexceeding€ten€(10)€days,€and,€except€as€provided€in€šš€29„9„108,€all€other€courts€areŠ  \ Šlimited€to€a€fine€of€ten€dollars€($10.00).ŠųHŠ Š  ŠĢTenn.€Code€Ann.€šš€29„9„103€(1999).€€In€its€order,€the€trial€court€found€that€Husband€was€in€willfulŠ Š  Šcontempt€for€failure€to€pay€alimony€as€ordered.€€This€finding€of€contempt€included€all€six€willful€actsŠ ¼  Šof€contempt€alleged€by€Wife€in€her€complaint,€and€thus€Husband€could€have€been€sentenced€to€jailŠ Øų Šfor€as€long€as€sixty€days€for€his€failure€to€pay€alimony€each€of€the€neglected€six€months.Š ”ä ŠĢą  ąUnless€abuse€of€discretion€can€be€shown,€appellate€courts€will€not€modify€a€punishmentŠ l¼ Šimposed€for€contempt€by€a€trial€court.€€š šAppellate€courts€are€loathe€to€interfere€or€modify€theŠ X Ø Špunishment€imposed€in€contempt€proceedings€because€such€determinations€lie€within€the€soundŠ D!” Šdiscretion€of€the€court.šš€€ņņHerrera€v.€Herreraóó,€944€S.W.2d€379,€393€(Tenn.€Ct.€App.€1996).€€As€theŠ 0"€  Štrial€court€is€obviously€fed€up€with€Husbandššs€disregard€for€its€authority,€we€feel€that€it€exercisedŠ #l! Šgreat€restraint€in€only€sentencing€Husband€to€thirty€days€in€jail.€€Wife€alleged€six€counts€of€contemptŠ $X" Šfor€failure€to€pay€alimony,€and€the€court€found€the€defendant€guilty€of€this€failure€to€pay.€€TheŠ ō$D # Šsentencing€was€within€the€discretion€of€the€court,€and€we€find€no€abuse€of€discretion.Š ą%0!$ Š€€Š Ģ&"% ŠĢ4.ą0  ąConclusion.Š¤(ō#'(#(# ŠĢą  ąWe€find€that€the€evidence€does€not€preponderate€against€the€courtššs€determination€that€thereŠ |*Ģ%) Šwas€no€material€change€in€circumstances€which€would€justify€a€modification€of€the€original€alimonyŠ h+ø&* Šaward.€€Husband€has€made€at€least€$60,000.00€per€year€since€the€original€court€decree.€€The€fact€thatŠ ° Šhe€would€owe€taxes€and€require€living€expenses€was€contemplated€by€the€court.€€Any€new€debtŠ œģ Šincurred€by€Husband€was€not€a€material€change€of€circumstances,€nor€was€Wifeššs€current€income,Š ˆŲ Šas€this€was€also€contemplated€by€the€court€in€its€original€order.€€We€further€affirm€the€courtššs€rulingŠ tÄ Šthat€Husbandššs€failure€to€pay€alimony€was€willful.€€Husband€has€shown€the€ability€to€pay€since€theŠ `° Šoriginal€decree€but€simply€determined€other€personal€debts€to€be€more€important€than€the€courtŠ L œ Šordered€alimony.€€The€trial€court€showed€no€abuse€of€discretion€in€its€contempt€sentencing.€€WifeŠ 8 ˆ Šalleged€six€willful€acts€of€contempt€for€failure€to€pay€alimony€for€which€Husband€was€convicted€byŠ $ t Šthe€trial€court.€€It€was€within€the€trial€courtššs€discretion€to€determine€appropriate€sentencing€withinŠ  ` Šthe€bounds€of€Code€section€29„9„103.€€Therefore,€the€trial€courtššs€ruling€on€all€issues€presented€forŠ ü L  Šappeal€is€hereby€affirmed.€€Costs€are€assessed€against€Husband.€€The€case€is€remanded€to€the€trialŠ č 8  Šcourt€for€collection€of€costs€and€such€other€action€as€may€be€determined€necessary€by€the€trial€court.Š Ō$  ŠĢĢĢĢą  ąą ` ąą ø ąą  ąą h ąą Ą ą__________________________________________Š pĄ Šą  ąą ` ąą ø ąą  ąą h ąą Ą ąWILLIAM€B.€CAIN,€Ō_ŌJUDGEŌ_Ō