WPC # VUNa % 0DbU> 0`? UP w@ 4/ C R 0Z 0D 0J& 0Tp 0^ 0h" 0r 0| 0x 0 1uU, 0d/U,U>U6 D3B)  B5 0@RDC AMU*"CLhv~vu AOH 0D] D/ BHP LaserJet 4Si/4SiMX PS 600dpiPSCRIPT0 (9 Z 6Times New Roman RegularX(f$- -<( 9Z &Courier Regular(83$ f!  &@FZ 8CaslonOpnface BT Regular De UPDӀb 3|x(8(3߫$ f!     0  (#$  0  2 0Indent123  2" 0Indent20 23  2, 0Indent30 0 23  26 0Indent40 0 0 23  2@ 0Indent50 0 0 0 23  2J 0Indent60 0 0 0 0 23  2T 0Indent70 0 0 0 0 0 23  2^ 0Indent80 0 0 0 0 0 0 23   ?AGMSYaioIndent0I.A.1.a.(1)(a)i)a)<  9p`(ModernP 8Mac DefaultMac Default ` X<  9p`(Monaco<  9p`(&Times New Roman !#d#'      )  <  9p`(Courier New,,,,'dxd% Line 7 d d("$    ++++7Border 1dd-.C << G<  9p`(Arial 9 !  #d#'     00   YYY FILED0X May28,1996CecilCrowson,Jr.0AppellateCourtClerk  ^ !#d#'     $       ')Whatthelawconsiderstobeessentialtoacourt'sfindingsoffactsandconclusionsoflawmayvarywiththedifferentpurposesandconsequencessuchfindingsandconclusionsmayhave.Seee.g.,Tenn.CodeAnn.271114(Supp.1995)(findingsoffactincountyandchancerycourtswhencaseappealed),2913109(b)(Supp.1995)(findingsoffactunderCriminalInjuriesCompensationAct);4030211(b)(Supp.1995)(findingsoffactunderPostConvictionProcedureAct);4035209(c)(Supp.1995)(findingsoffactunderCriminalSentencingReformActof1989).)XԀ)PtPtHH(FG(HH(d'@Styl{WP}01  HH  2$HH  Geneva  <Px443!#4$*$$*$ KK  Geneva  Geneva .,6 Monaco   BA Op Monaco  BA Op Monaco -C<< CLevel 1Level 2Level 3Level 4Level 5($$   1  ' dxdP Pd ! . &&&Xd&#&&Xd#'     , \RA'\ћ7 .XXdd7(  )` X.hXӜ        May28,1996         FORPUBLICATIONٜL/1.;+'h|` . `Lߛ@ INTHESUPREMECOURTOFTENNESSEE@ ATJACKSONANNAELIZABETHWULFERTDAVIS, (     (̀PlaintiffAppellant, (     (ShelbyCircuit     (     (Hon.KayS.Robilio,v.     (Judge   ,      (     (AppealNo.02S019502CV00020     (SAMMYLYNNDAVIS,   (     (̀DefendantAppellee.  (ForPlaintiffAppellant:   ForDefendantAppellee:LanierFogg     EverettB.GibsonMemphis      Memphis    @    OPINION  X)̜JUDGMENTOFCOURTOFAPPEALSREVERSED;CASEREMANDEDTOTRIALCOURTWITHINSTRUCTIONS.    REID,J. ThiscasepresentsforreviewthedecisionoftheCourtofAppealsreversingthetrialcourt'sorderthatinterestonalimonyinsolidobegantoaccrueonacertaindatepriortothedateoffinaljudgment.ThisCourtfindsthattheapplicablestatute,thoughambiguous,authorizesthetrialcourt'sawardofinterest. BydecreeenteredonMarch6,1991,theappellantwifewasgrantedanabsolutedivorcefromtheappelleehusband,shewasawardedcustodyofthechildren,shewasawardedchildsupport,andallothermatters,includingalimony,thedivisionofmaritalpropertyandattorney'sfees,werereserved. ByletterdatedJanuary2,1992senttocounselfortheparties,thetrialcourtadvisedthepartiesofherdecisionregardingalimony,thedesignationanddistributionofmaritalproperty,attorney'sfees,andchildsupport.Includedinthedecisionwasanawardofalimonyinsolidointheamountof$24,000.Theattorneysweredirectedtoprepareanorderaccordingtotheprovisionssetforthintheletter.Theletterwasnotfiledwiththeclerkofthetrialcourtbutisincludedintherecordonappealasanexhibit. OnFebruary3,1992,thehusbandfiledanotice,demandingthatthecourtfilefindingsoffactandconclusionsoflawaspermittedbyRule52.01oftheTennesseeRulesofCivilProcedure.Thenoticecontainedtherecitationthatina"letterdatedJanuary2,1992,thecourtarrivedatanawardofalimonyanddistributionofmaritalassets."Thenoticedidnotsuggestthattheletterfailedtoaddressanydisputedissue. AnorderwasenteredonMay27,1993,adjudgingthedisputedissuesaccordingtotheprovisionssetforthinthecourt'sJanuary2,1992letter.Theorderprovidedthatthewife"isherebyawardedalimonyinsolidointheamountof$24,000onwhichjudgmentinterestshallaccruefromthetimeoftherulingonJanuary2,1992." Onappeal,theCourtofAppealsreversedtheallowanceofinterestonthealimonyinsolido,holdingthatinnonjurycases,interestshallnotbegintoaccrueuntilafinaljudgmenthasbeenentered.ThatistheonlyissuebeforethisCourt.̀ Thegoverningstatute,Tenn.CodeAnn.4714122(1995),isnotamodelofclarity,andtheconstructionplacedonthestatutebytheCourtofAppealsisconsistentwiththepropermeaningoftheterm"judgment."However,itappearsthatabroaderconstructionisnecessaryinordertogivemeaningtotheentirestatute.Seee.g.,Rosemanv.Roseman,890S.W.2d27,29(Tenn.1994). Thestatuteprovidesasfollows:8 InterestonjudgmentsComputation. Interestshallbecomputedoneveryjudgmentfromthedayonwhichthejuryorthecourt,sittingwithoutajury,returnedtheverdictwithoutregardtoamotionforanewtrial.Theambiguitylies,ofcourse,inthemeaningofaverdictofthecourtsittingwithoutajury.Sincea"verdict"ofthecourtisunknowninjudicialproceedingsinTennessee,itwouldappearthatthelegislaturemusthaveintendedthatinnonjurycases,interestwouldbegintoaccrueupontheoccurrenceoftheeventwhichisthepracticalequivalentofajuryverdict.Inajurycase,theverdictconstitutesthefindingsoffactandtheapplicationofthelawthereto.Statev.Brown,209Tenn.141,351S.W.2d385,388(1961).Itisthebasisforthejudgment,andthejudgmentmustbeinaccordancewiththeverdict.SamB.Gilreath,Caruthers'HistoryofaLawsuit,385(7thed.1951);seee.g.Georgev.Belk,101Tenn.625,49S.W.748,749(1899).Judgmentisrenderedontheverdictwithoutthenecessityofanyfurtherformality.Tenn.CodeAnn.184103(3)(1994);Leekv.State,216Tenn.337,392S.W.2d456,45758(1965).Obviously,ajudgmentisnotthelegalorpracticalequivalentofajuryverdict. Atrialcourt'sfindingoffactsandconclusionsoflaw,whereannouncedbythecourtaftercompletionofthetrialofthecase,istheeventinthetrialofanonjurycivilcasemostcomparabletotheentryofajuryverdict.Thecourt'sfindingsandconclusionsessentiallydisposeofallissuestobedecidedandconstitutethebasisforthejudgmenttobeentered.Therelationshipbetweenthetrialcourt'sfindingsoffactandconclusionsoflawissetforthinRule52.01whichstates:̛̜&` X.hXxX&8 Inallactionstrieduponthefactswithoutajury,anduponrequestmadebyanypartypriortotheentryofjudgment,thecourtshallfindthefactsspeciallyandshallstateseparatelyitsconclusionsoflawthereonanddirecttheentryoftheappropriatejudgment....Therulefurtherstates:8 Ifanopinionormemorandumofdecisionisfiled,itwillbesufficientifthefindingsoffactandconclusionsoflawappeartherein.Eventhoughtherulerequiresthetrialcourttomakefindingsoffactandstateconclusionsoflawuponmotionbyanyparty,arequestbyapartyisnotessentialtothevalidityofthefindingsandconclusions.MurrayOhioMfg.Co.v.Vines,498S.W.2d897,901(Tenn.1973). InthecasebeforetheCourt,thetrialcourt'sletterofJanuary2,1992,containstheessentialsofthosefindingsoffactsandconclusionsoflawrequiredforpurposesofprecipitatingtheaccrualofinterest. 2   כItsetsforththecourt'sdecisionregardingalimony,childsupport,thedivisionofmaritalproperty,andattorney'sfees.Thejudgmententeredbythecourtconformedtotheprovisionssetforthintheletter.Theonlyadditionaldeterminationmadeinthefinaljudgmentwastheallowanceofinterestonthealimonyinsolidofromthedateoftheletter.Eventhoughcounselforthehusbandfiledanoticeforfindingsoffactandconclusionsoflawafterhavingreceivedthetrialcourt'sletter,nofurtherfindingsorstatementswereenteredpriortotheentryofthejudgment.Itappearsthat,exceptfortheformality,thepartiestreatedtheletterasthefindingsoffactandconclusionsoflaw.Consequently,thedateofthecourt'slettersettingforththecourt'sdecisiononeachdisputedissueisthedateonwhichinterestbegantoaccrueontheawardofalimonyinsolido.ThisconclusionissupportedbythelanguageofRule41oftheTennesseeRulesofAppellateProcedure,whichprovides:8 Ifajudgmentformoneyinacivilcaseisaffirmedortheappealisdismissed,whateverinterestisallowedbylawshallbepayablecomputedfromthedateoftheverdictofthejuryortheequivalentdeterminedbythecourtinanonjurycase,whichdateshallbesetforthinthejudgmententeredinthetrialcourt....Theletterinthiscasewasthe"equivalentdetermination"ofthecourtinanonjurycase. AlthoughneitherRule52.01norRule41specificallyconditiontheefficacyofthetrialcourt'sfindingsoffactandconclusionsoflawuponitsbeingfiledwiththeclerk,therulescontemplate,andgoodpracticedemands,thatitbemadeapartoftherecord.However,inthiscase,theappelleehusbandwasnotprejudicedbythecourt'sfailuretofilethelettersettingforthherdecision.Thehusbandacknowledgedreceiptoftheletterinhisnoticeandsubsequentlyfiledobjectionsthereto,includingtheallowanceofinterest. ThejudgmentoftheCourtofAppealsisreversed,andthecaseisremandedtothetrialcourtfortheentryofajudgmentconsistentwiththisopinion. Costswillbebornebythedefendantappellee.     _____________________________     Reid,J.Concur:Anderson,C.J.,Drowota,Birch,̀andWhite,JJ.