Sara Marie Poe Mossbeck v. John Pollard Hoover, Jr. ( 2021 )


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  •                                                                                            04/30/2021
    IN THE COURT OF APPEALS OF TENNESSEE
    AT KNOXVILLE
    January 27, 2021 Session
    SARA MARIE POE MOSSBECK v. JOHN POLLARD HOOVER, JR.
    Appeal from the Circuit Court for Hamilton County
    No. 99D247 W. Jeffrey Hollingsworth, Judge
    ___________________________________
    No. E2020-00311-COA-R3-CV
    ___________________________________
    This case involves a post-divorce action, in which the father filed a petition for contempt
    against the mother, alleging that the mother failed to pay her portion of the child’s medical
    expenses pursuant to the permanent parenting plan. The Trial Court denied the father’s
    request that the mother be held in contempt but awarded the father a judgment for the
    mother’s portion of the child’s medical expenses. The Trial Court declined to award
    attorney’s fees to the father and ordered that the mother be permitted to make installment
    payments to the father. We vacate the Trial Court’s order permitting the installment
    payments as being premature. We further modify the judgment against Mother to
    $38,759.11 upon our determination that the amount paid by the father to Mountain
    Management and Denials Management was only $1,781.76. We affirm the Trial Court’s
    judgment in all other aspects.
    Tenn. R. App. P. 3 Appeal as of Right; Judgment of the Circuit Court
    Vacated in Part, Modified in Part, Affirmed as Modified; Case Remanded
    D. MICHAEL SWINEY, C.J., delivered the opinion of the court, in which JOHN W.
    MCCLARTY and THOMAS R. FRIERSON, II, JJ., joined.
    John P. Konvalinka and Jillyn O’Shaughnessy, Chattanooga, Tennessee, for the appellant,
    John Pollard Hoover, Jr.
    Harold L. North, Jr., and Nathan L. Kinard, Chattanooga, Tennessee, for the appellee, Sara
    Marie Poe Mossbeck.
    OPINION
    Background
    Sara Marie Poe Mossbeck (“Mother”) and John Pollard Hoover, Jr., (“Father”) were
    married in October 1997 and divorced in June 2000. During the marriage, the parties had
    one child (“the Child”). At the time of the divorce, the Trial Court entered a final divorce
    decree adopting a permanent parenting plan that both Mother and Father signed as being
    proposed in good faith and in the Child’s best interest. The permanent parenting plan stated
    that the parties would share parenting responsibilities for the Child but that Mother’s
    residence was the Child’s primary residence. The permanent parenting plan provided that
    Father would maintain medical insurance for the Child with a deductible not to exceed the
    current amount of $200. If the deductible increased beyond $200, Father was to be
    responsible for the excess deductible. Any uncovered medical expense, including any
    deductible up to $200, is to be divided equally by the parties. The permanent parenting
    plan states that Father will pay any increase in the amount of the co-pay or unreimbursed
    expenses as a result of changing health insurance carriers. Concerning health care
    decisions, the permanent parenting plan further stated as follows:
    3.2 MAJOR DECISIONS. Major decisions regarding each child will be
    made as follows: The mother will send a written decision to the father on all
    major educational, health care and religious upbringing issues and the father
    will respond in writing within fifteen (15) days. Mother will consider
    objectively the father’s input and respond within fifteen (15) days with her
    decision. Any dispute will be resolved by mediation with Mary Ann Zaha.
    In the event discord continues between the parties, either party may request
    family counseling to facilitate communication.
    3.2.1 HEALTH CARE. The child(ren) will continue under the medical
    insurance plan of the Father. In the event there are medical expenses not
    covered by medical insurance, the parents will share those costs equally.
    Mother and Father will consult with respect to major, non-emergency
    medical decisions, and either Father or Mother will be entitled to seek a
    second opinion with respect to the necessity and wisdom of any medical
    decision. If a second opinion differs in any material respect with the first
    opinion, a third opinion will be obtained, and the majority opinions will
    control. The parties have agreed that either parent may make emergency
    decisions affecting the health and safety of the child(ren). To the extent that
    the following medical services are not covered by medical insurance, they
    are approved: eyeglasses or contact lenses, braces, routine annual physical
    (with the results available to both parents), and periodic dental cleaning with
    any cavities filled. Decisions not covered hereunder will be made as set forth
    above.
    -2-
    In April 2012, Father filed a “Verified Petition to Modify and for Emergency
    Change of Primary Residential Placement.” As a result of this petition, Father was given
    temporary custody of the Child. According to Father, the Child “was getting out of control”
    and the Department of Children’s Services was involved. Father subsequently consulted
    with an “education consultant,” who provided recommendations of placement for the
    Child. At the recommendation of the consultant, Father subsequently placed the Child in
    residential programs, including Trails Carolina, Solstice East, and Northwest Passage, due
    to her behavioral and psychiatric issues. Significant expenses were incurred from these
    programs that were not covered by medical insurance. Mother signed the treatment consent
    form for the Trails Carolina program but did not sign the promise to pay for the treatment.
    Mother claims she informed Father at that time that she was unable to pay for the inpatient
    treatment programs and did not sign the payment agreements concerning the treatment.
    Mother testified at trial that Father had informed her that he would “take care of [the cost].”
    Father, however, did not recall discussing payment to the facility with Mother before the
    Child went to the facility.
    Father filed a petition for contempt against Mother in April 2016 due to Mother’s
    failure to pay her portion of the Child’s uncovered medical expenses. In his petition, Father
    requested that Mother be held in contempt and that Mother be required to pay half the
    Child’s uncovered medical expenses and Father’s attorney’s fees incurred as a result of the
    contempt action.
    The Trial Court conducted a trial concerning Father’s contempt motion over three
    nonconsecutive days from December 2016 through June 2019, in which three witnesses
    testified: (1) Father; (2) Matthew Stelzman, an accountant; and (3) Mother. The record
    also included portions of deposition testimony of Mother, Father, and Rhonda Arnold,
    Father’s sister. On the first day of trial, the Trial Court heard evidence submitted by Father.
    Father testified and admitted as one of his exhibits a collective exhibit of medical expenses
    incurred on behalf of the Child.
    The Trial Court ended the first day of trial upon its determination that this was more
    an accounting issue rather than a legal issue. For this reason, the Trial Court referred the
    case to an accountant to serve as special master in order to sort through the payment and
    invoice records concerning the medical expenses. The Trial Court memorialized its
    decision in a written order in which it stated that the matter would reconvene after the
    accountant had completed his or her analysis of the information. The Trial Court ordered
    the parties to designate an accountant to review all documentation and make a
    determination on four specific issues. The Trial Court further ordered Mother to deposit
    with the clerk of the court the proceeds for medical expenses for the Child she had received
    from her insurance company.
    -3-
    An accountant, Matthew Stelzman, was engaged to develop an independent analysis
    and opinion concerning the medical expenses related to the Child. Mr. Stelzman was
    requested to determine (1) the total amount of medical expenses incurred for the Child; (2)
    which charges were submitted to the Child’s health insurance providers for payment; (3)
    what charges were paid by each of the health insurance providers and by Father; and (4) if
    a submitted expense was not paid by the health insurance provider, the reasoning provided
    for such nonpayment, including whether the expenses were subject to a deductible or co-
    pay, were out-of-network, or lacked a pre-authorization. Mr. Stelzman submitted a report
    to the Trial Court providing his opinion on these matters and testified at trial.
    Following the conclusion of the trial in this matter, the Trial Court entered an order
    in August 20191 finding as follows in relevant part:
    For the reasons set forth below, the Court holds that the Mother is not in
    willful contempt of this Court’s order. However, under the provisions of the
    Permanent Parenting Plan, the Mother does owe the Father $37,206.34 for
    reimbursement of medical bills he paid which were not covered by medical
    insurance.
    These parties were divorced June 14, 2000. An Agreed Parenting Plan
    stated the Father would provide medical insurance for the parties’ daughter.
    Section 1.4 of the Plan also provides that any medical expenses not covered
    by insurance would be divided equally by the parties. The lone exception to
    that provision was that the Father would be solely responsible for any annual
    deductibles exceeding $200.00.
    The parties’ daughter suffered significant emotional and
    psychological problems. Custody was given to the Father. Counseling was
    ordered. Eventually, the Father determined that the daughter needed to
    participate in some residential treatment programs. The three (3) main
    programs were Northwest Passage, Solstice East and Trails Carolina. Those
    programs alone accounted for $161,335.00. The Father wrote checks or
    submitted his credit card to pay most of these costs. He seeks reimbursement
    from the Mother for 50% of these and other medical expenses.
    Contempt
    The Court finds that Sara Marie Mossbeck, the Mother, is not in
    willful contempt of this Court’s order. First, although the Mother knew of
    the daughter’s enrollment in the residential programs, she expressly told the
    Father she could not afford to pay for them. In addition, the Father admitted
    1
    The Trial Court initially entered an order in April 2018 but later vacated its judgment as being premature.
    -4-
    that he did not submit the bills to the Mother because he was trying to get the
    insurance company to pay. Finally, it is undisputed that when the bills were
    submitted to the Mother, she submitted them to Blue Cross, her insurer, and
    recovered $40,281.05, which has been on deposit with the Clerk for over two
    (2) years. The Mother did not have the capacity to pay and she did what she
    could to recover money spent for the daughter’s care. Therefore, her failure
    to pay 50% of the medical expenses was not willful and she cannot be held
    in contempt.
    Reimbursement
    Although the Mother is not held in contempt she still has an obligation
    to pay under the Parenting Plan. As noted in the Court’s previous order,
    which has been set aside, Mathew Stelzman, a CPA, was hired to analyze the
    records and determine the total amount paid, the amount paid by insurance
    and the amount attributable to deductibles for which the Father is
    responsible. Mr. Stelzman submitted a report and testified at trial. The Court
    found Mr. Stelzman to be a credible witness.
    Mr. Stelzman determined that the Father spent $179,295.62 on
    medical expenses for the daughter. As noted previously, the Parenting Plan
    requires that the parties pay 50% each of all annual deductibles up to
    $200.00. Anything over $200.00 per year is the sole responsibility to the
    Father. Mr. Stelzman’s report stated that the total amount of deductibles
    exceeding $200.00 per year for 2014-2017 was $13,038.04. That is the
    Father’s responsibility and will be subtracted from the $179,295.62 he
    spent. The remainder is $165.857.62.
    A previous order of the Court stated that the counseling fees for Dr.
    Beth Cappecci would be prorated 75% to the Father and 25% to the Mother.
    The Father paid the entire bill. His portion of Dr. Cappecci’s bill is
    $3,046.50. That amount is deducted from any reimbursement by the Mother.
    The amount is now $162,811.12. The Mother’s portion, which she did not
    pay, is $1,015.50. That is added back and the sum is $163,826.62.
    At the hearings on this matter, the Mother argues that expenses the
    Father paid to companies he hired to fight with the insurance companies are
    not medical expenses and, therefore, are not subject to reimbursement. She
    is correct. Mr. Stelzman’s report shows $133.68 paid to Mountain
    Management; However, evidence was produced that the Father spent a total
    of $8,167.06 for Mountain Management and Denials, Inc. That amount is
    deducted from the amount subject to reimbursement. The remainder is now
    $155,659.56.
    -5-
    The Mother argues that there were “double payments,” i.e. duplicate
    payments to medical providers by the Father and the insurance companies.
    The Court has reviewed the exhibits and the Stelzman report and does not
    find support for that argument.
    The amount of uncovered medical bills, as set forth above, is
    $155,659.56. One-half of that is $77,829.78. As noted previously,
    $40,623.44, which was recovered by the efforts of the Mother, is on deposit
    with the Clerk. If that sum is released to the Father, the remainder of the
    Mother’s liability is $37,206.34.
    The Mother argues that she is not able to make those payments. That
    is why she refused to sign the payment agreements for the residential
    programs. While the Mother may be correct about her ability to pay, that
    does not affect the fact that the Permanent Parenting Plan requires that she
    pay 50% of all uncovered medical expenses. That provision of the Parenting
    Plan, to which she agreed, has not changed. She owes the Father $37,206.34.
    Also, it has come to the Court’s attention that Mathew Stelzman has
    not been paid for the work he did in this case. His bill is $29,500.00, which
    appears to be reasonable. For the reasons set forth below, the Father, John
    P. Hoover, is Ordered to pay that bill.
    The reason Mr. Stelzman had to be hired was that it would have been
    impossible for the Court to make any sense out of the evidence produced.
    While it is understandable that the Father felt rushed to get services for his
    daughter, he admits he acted, to a great extent on his own. Some bills may
    have been submitted to insurance, some not submitted. It appears from the
    Stelzman report that some bills were refused by the insurance company
    because of lack of authorization. The Father did not submit the issue to the
    insurance company before agreeing to pay for the services rendered. The
    tangled situation Mr. Stelzman had to straighten out was created by the
    Father.
    (Internal citations omitted.)
    In September 2019, Mother filed a motion to alter or amend arguing that the Trial
    Court erred by determining that Mother was responsible for a portion of the medical
    expenses despite her inability to pay. She further averred that the inpatient treatment was
    not emergent care and she should not be responsible for the medical bills that were denied
    because Father did not get pre-authorization for them. Additionally, Mother argued that
    she should not be required to pay the medical charges that were not paid by insurance
    -6-
    because they were deemed to be not medically necessary and Father had done “little or
    nothing to contest that determination.” Mother further argued that Father should be
    responsible for the amount of medical expenses that were unreimbursed out-of-network
    charges and that Father had failed to account for reimbursements he had received from the
    insurance provider. According to Mother, she had repeatedly indicated to Father that she
    was unable to afford the charges and requested the Trial Court set aside its judgment against
    her “to eliminate any liability” she owes to Father.
    Father subsequently filed a motion to alter or amend, requesting the Trial Court to
    relieve Father of the requirement to pay Mr. Stelzman’s fee arguing that Mother had
    requested his services and his report “essentially confirmed the figures that [Father]
    provided to the Court.” Father further asked the Trial Court to deduct the funds Mother
    received from her insurance company from the total amount of medical expenses instead
    of from Mother’s portion of the expenses. Father additionally requested an award of his
    attorney’s fees.
    In January 2020, the Trial Court entered an order concerning the parties’ motions to
    alter or amend and ruled as follows in pertinent part:
    Father’s Motion
    The Father’s motion argues that the money the Mother received from
    Blue Cross should have been deducted from the total medical expenses paid
    and not from the Mother’s share of those expenses. That is correct. In its
    original Order, the Court determined that, after certain adjustments, the total
    amount of medical bills paid was $155,659.56. The Court then divided that
    in half, which equals $77,829.78. The $40,623.44 the Mother recovered
    from Blue Cross was deducted from that sum, which left the judgment
    amount of $37,206.34.
    The Parenting Plan entered in 2000 says that any medical expense not
    covered by insurance would be divided equally. The money the Mother
    recovered on her Blue Cross policy is obviously for expenses covered by
    insurance. Therefore, it should have been deducted from the total amount
    spent to determine the amount that is not covered.
    Therefore, the Order of August 13, 2019, is amended to read as
    follows:
    “The Father spent $179,295.62 on medical expenses for the
    daughter. The $13,038.04 of deductibles for which the Father
    is responsible is deducted, leaving a sum of $165,857.62.
    -7-
    The Father paid the entire bill to Beth Cappecci. The Mother’s
    share, which she did not pay, was $1,015.50. That is added
    back to the sum, leaving a total of $166,872.50.
    The Father spent $8,167.00 on a company known as Mountain
    Denials, which was to contest the denial of payment by the
    Father’s insurance company. Those bills were not medical
    expenses and are not reimbursable. That sum of $8,167.00 is
    deducted, leaving a total of $158,705.50.
    The Mother recovered $40,623.44 on her Blue Cross policy.
    Those are obviously covered medical expenses. On December
    19, 2019, a check for $41,222.52 was issued to the father by
    the clerk. Deducting that from the total of $158,705.50 leaves
    a total of $117,482.98. One half of that amount is $58,741.49.
    In his motion, the Father also asks that he be relieved of the obligation
    to pay the entire bill of Mathew Stelzman, a CPA brought into the case to
    examine these issues. For the reasons set forth below, that part of his motion
    is Denied. Based upon the evidence produced at trial, it was clear that the
    Father was the primary residential parent and that the daughter was suffering
    from psychological and emotional issues. The Father justifiably sought
    professional help in dealing with the daughter’s issues. However, at least
    from a financial standpoint, the Father’s approach to obtaining that help can
    politely be described as haphazard. He contacted medical providers,
    including in house therapy providers such as Trails Carolina and Solstice
    East. When he filed this action to recover some of the expenses not covered
    by insurance, he did not know how much he had spent. It turned out that he
    sent the daughter to the inpatient facilities without even checking with the
    insurance companies as to whether they would pay. He just assumed it would
    be covered. The Father’s sister tried to help and was able to put together
    some figures to be submitted. However, there was a great deal the sister
    could not do. It was necessary to have an expert untangle and explain the
    mess the Father had created. It was his fault that the records necessitated an
    expert. Therefore, he should pay the fees generated by the expert. Mr.
    Stelzman’s report is referenced later.
    The Mother’s Motion
    The amount of $58,741.49 would appear to be the one half of
    uncovered medical expenses the Mother owes the Father. However, she has
    also filed a Motion to Alter and Amend raising several arguments.
    -8-
    The Mother’s motion raises questions that are more difficult to
    answer. In effect, she argues that the Father created the mess and that his
    actions resulted in unnecessary and avoidable uncovered medical costs. In
    addition she argues that she cannot afford to pay one half of the bills. In
    effect, the Mother argued that the Father did not act in good faith in incurring
    these costs.
    The Court asked counsel to submit briefs on two (2) issues. The first
    was whether the doctrine of good faith and fair dealing applied to this case.
    If so, the Court asked how the application of that doctrine affected the
    outcome. Counsel submitted the requested briefs. The Father . . . correctly
    argued that this is not a contract action. As such, the doctrine of good
    faith and fair dealing does not apply. The law is clear that when parties
    submit an agreed parenting plan, as happened in this case, the court should
    treat most terms in the parenting plan as a contract. However, issues of child
    support lose their contractual nature when the court adopts the parenting plan
    and incorporates it into its Final Decree. That is because child support, unlike
    a contract provision, can be changed by the court if there is a change in
    circumstances. The Child Support Guidelines require the court to make
    provision for uncovered medical costs. Therefore, it is part of child support.
    By way of example, a party who willfully fails to pay uncovered
    medicals can be held in contempt of court and punished, including
    incarceration. It is difficult to conceive of a party going to jail for breach of
    contract.
    So, it is clear to this Court that this is not a contract action. However,
    the question of whether the Father must act in good faith remains. Just
    because he has a court order, the Father cannot go out and incur whatever
    costs he wants and expect the Mother to be forced to pay half of those costs.
    The Parenting Plan in this case provides a mechanism to resolve
    dispute as to medical treatment for the daughter. Paragraph 3.2.1 of the Plan
    says:
    “Mother and Father will consult with respect to major, non-
    emergency medical decisions, and either Father or Mother will
    be entitled to seek a second opinion with respect to the
    necessity or wisdom of any medical decision.”
    The Father admitted that sending the daughter to Trails Carolina and Solstice
    East were not emergencies. There was time before the daughter entered those
    programs for the Father to check with the insurance companies and get pre-
    -9-
    approval. There was also time for the mother to request a second opinion.
    She did not do so. In fact, the evidence was that the Mother agreed it was
    beneficial for the daughter to go. She signed consent of treatment forms.
    What the Mother refused to sign was a promise to pay for that treatment. She
    argued then and argues now that she simply could not afford the cost of the
    programs.
    The Stelzman report states on page 4 that a total of $161,335.00 was
    spent on Trails Carolina, Solstice East and Northwest Passage. Of that
    amount, it appears from the Stelzman report that $46,350.00 of that amount
    was refused because the Father did not seek authorization before sending the
    daughter to the facilities. Those uncovered costs could have been avoided.
    One half of that amount, or $23,175.00 will be deducted from the total owed
    by the Mother. The total is now $35,566.49.
    A significant portion of the charges, $99,239.00, were declined by the
    insurance companies because they were deemed “not medically necessary.”
    That is something the Mother could possibly have avoided. As noted
    previously, the Parenting Plan allowed her to get a second opinion to
    determine whether the treatment sought was medically necessary. She
    declined to pursue a second opinion. None of those costs will be deducted.
    Father timely appealed to this Court.
    Discussion
    Although not stated exactly as such, Father raises the following issues for our review
    on appeal: (1) whether the Trial Court erred by declining to find Mother’s actions
    contemptuous upon its finding that Mother’s violation was not willful; (2) whether the Trial
    Court erred by declining to award Father his attorney’s fees related to the petition for
    contempt; (3) whether Father is entitled to an award of attorney’s fees on appeal; (4)
    whether the Trial Court erred by ordering Father to pay the entire cost of the accountant
    appointed by the Trial Court; (5) whether the Trial Court erred by ordering Mother to make
    installment payments to Father without post-judgment interest, pursuant to Tennessee
    Code Annotated § 47-14-122; (6) whether the Trial Court erred by deducting $46,350 from
    the total amount of medical expenses due to Father’s failure to obtain pre-authorization;
    (7) whether the Trial Court erred by deducting $8,167.062 that Father related to “Denials
    and Mountain Management” when Father and the accountant agreed that Father asked for
    only $1,781.76 for purposes of reimbursement by Mother.
    2
    Although Father argues in his appellate brief that the Trial Court deducted $8,176.06, we note that the
    Trial Court deducted $8,167.06 for Denials Management and Mountain Management.
    - 10 -
    Mother raises the following additional issues for our review: (1) whether the Trial
    Court erred by finding Mother responsible for expenses that were unilaterally incurred by
    Father; (2) whether the Trial Court erred by crediting the insurance benefit received by
    Mother to the total medical expenses, instead of applying it to Mother’s obligation; and (3)
    whether Mother is entitled to an award of attorney’s fees incurred on appeal.
    With regard to civil contempt, our Supreme Court has instructed:
    Civil contempt claims based upon an alleged disobedience of a court
    order have four essential elements. First, the order alleged to have been
    violated must be “lawful.” Second, the order alleged to have been violated
    must be clear, specific, and unambiguous. Third, the person alleged to have
    violated the order must have actually disobeyed or otherwise resisted the
    order. Fourth, the person’s violation of the order must be “willful.”
    ***
    The fourth issue focuses on the willfulness of the person alleged to
    have violated the order. The word “willfully” has been characterized as a
    word of many meanings whose construction depends on the context in which
    it appears. Spies v. United States, 
    317 U.S. 492
    , 497, 
    63 S.Ct. 364
    , 
    87 L.Ed. 418
     (1943); United States v. Phillips, 
    19 F.3d 1565
    , 1576-77 (11th Cir.
    1994). Most obviously, it differentiates between deliberate and unintended
    conduct. State ex rel. Flowers v. Tenn. Trucking Ass’n Self Ins. Group Trust,
    209 S.W.3d [602,] 612 [(Tenn. Ct. App. 2006)]. However, in criminal law,
    “willfully” connotes a culpable state of mind. In the criminal context, a
    willful act is one undertaken for a bad purpose. Bryan v. United States, 
    524 U.S. 184
    , 191, 
    118 S.Ct. 1939
    , 
    141 L.Ed.2d 197
     (1998); State v. Braden, 
    867 S.W.2d 750
    , 761 (Tenn. Crim. App. 1993) (upholding an instruction stating
    that “[a]n act is done willfully if done voluntarily and intentionally and with
    the specific intent to do something the law forbids”).
    In the context of a civil contempt proceeding under 
    Tenn. Code Ann. § 29-2-102
    (3), acting willfully does not require the same standard of
    culpability that is required in the criminal context. State ex rel. Flowers v.
    Tenn. Trucking Ass’n Self Ins. Group Trust, 209 S.W.3d at 612. Rather,
    willful conduct
    consists of acts or failures to act that are intentional or
    voluntary rather than accidental or inadvertent. Conduct is
    ‘willful’ if it is the product of free will rather than coercion.
    Thus, a person acts ‘willfully’ if he or she is a free agent, knows
    - 11 -
    what he or she is doing, and intends to do what he or she is
    doing.
    State ex rel. Flowers v. Tenn. Trucking Ass’n Self Ins. Group Trust, 209
    S.W.3d at 612 (citations omitted). Thus, acting contrary to a known duty
    may constitute willfulness for the purpose of a civil contempt proceeding.
    United States v. Ray, 
    683 F.2d 1116
    , 1127 (7th Cir. 1982); City of Dubuque
    v. Iowa Dist. Ct. for Dubuque County, 
    725 N.W.2d 449
    , 452 (Iowa 2006);
    Utah Farm Prod. Credit Ass’n v. Labrum, 
    762 P.2d 1070
    , 1074 (Utah 1988).
    Determining whether the violation of a court order was willful is a factual
    issue that is uniquely within the province of the finder-of-fact who will be
    able to view the witnesses and assess their credibility. Thus, findings
    regarding “willfulness” should be reviewed in accordance with the Tenn. R.
    App. P. 13(d) standards.
    After determining that a person has willfully violated a lawful and
    sufficiently clear and precise order, the court may, in its discretion, decide to
    hold the person in civil contempt. See Robinson v. Air Draulics Eng’g Co.,
    
    214 Tenn. 30
    , 37, 
    377 S.W.2d 908
    , 912 (1964). The court’s decision is
    entitled to great weight. Hooks v. Hooks, 8 Tenn.Civ.App. (Higgins) 507,
    508 (1918), Hooks v. Hooks, 8 Tenn.Civ.App. (Higgins) 507, 508 (1918).
    Accordingly, decisions to hold a person in civil contempt are reviewed using
    the abuse of discretion standard of review. Hawk v. Hawk, 
    855 S.W.2d 573
    ,
    583 (Tenn. 1993); Moody v. Hutchison, 
    159 S.W.3d 15
    , 25-26 (Tenn. Ct.
    App. 2004). This review-constraining standard does not permit reviewing
    courts to substitute their own judgment for that of the court whose decision
    is being reviewed. Williams v. Baptist Mem’l Hosp., 
    193 S.W.3d 545
    , 551
    (Tenn. 2006); Eldridge v. Eldridge, 
    42 S.W.3d 82
    , 85 (Tenn. 2001).
    An abuse of discretion occurs when a court strays beyond the
    framework of the applicable legal standards or when it fails to properly
    consider the factors customarily used to guide that discretionary decision.
    State v. Lewis, 
    235 S.W.3d 136
    , 141 (Tenn. 2007). Discretionary decisions
    must take the applicable law and relevant facts into account. Ballard v.
    Herzke, 
    924 S.W.2d 652
    , 661 (Tenn. 1996). Thus, reviewing courts will set
    aside a discretionary decision only when the court that made the decision
    applied incorrect legal standards, reached an illogical conclusion, based its
    decision on a clearly erroneous assessment of the evidence, or employs
    reasoning that causes an injustice to the complaining party. Mercer v.
    Vanderbilt Univ., 
    134 S.W.3d 121
    , 131 (Tenn. 2004); Perry v. Perry, 
    114 S.W.3d 465
    , 467 (Tenn. 2003).
    - 12 -
    Konvalinka v. Chattanooga-Hamilton Cty. Hosp. Auth., 
    249 S.W.3d 346
    , 354-58 (Tenn.
    2008) (internal footnotes omitted).
    We first address Father’s issue concerning contempt. According to Father, the Trial
    Court erred by declining to find that Mother was in contempt of court. The Trial Court’s
    decision was based on its finding that Mother’s failure to pay half the uncovered medical
    expenses for the Child was not willful due to her inability to pay. Concerning willfulness,
    this Court has stated:
    “A finding of willful conduct must precede a judgment for contempt.”
    Reeder v. Reeder, 
    375 S.W.3d 268
    , 280 (Tenn. Ct. App. 2012), perm. app.
    denied (Tenn. June 20, 2012) (quoting Haynes v. Haynes, 
    904 S.W.2d 118
    ,
    120 (Tenn. Ct. App. 1995)); see also Konvalinka, 
    249 S.W.3d at 357-58
    . In
    the context of a civil contempt finding for violation of a child support order,
    this Court has explained that in addition to a finding of willful conduct:
    Additionally, to hold a party in contempt for failure to pay child
    support, the court must also determine that the obligor had the ability
    to pay at the time the support was due. [Ahern v.] Ahern, 15 S.W.3d
    [73,] 79 [(Tenn. 2000)]. Although the party to be held in civil
    contempt must have the ability to perform the act it is ordered to
    perform, Leonard v. Leonard, [
    207 Tenn. 609
    ] 
    341 S.W.2d 740
    , 743
    (Tenn. 1971), the burden of proof is on the contemnor to show the
    inability to pay. Pirrie v. Pirrie, 
    831 S.W.2d 296
    , 298 (Tenn. Ct. App.
    1992); Leonard, 341 S.W.2d at 743-44; Gossett v. Gossett, [
    34 Tenn.App. 654
    ] 
    241 S.W.2d 934
    , 936 (Tenn. Ct. App. 1951).
    The ability to pay means precisely what it seems to
    mean. The individual must have the income or financial
    resources to pay the obligation at the time it is due.
    Spending money on other bills or obligations does not
    absolve the failure to pay court-ordered child support.
    In fact, having the means to meet other financial
    obligations evidences an ability to pay child support.
    Buttrey v. Buttrey, No. M2007-00772-COA-R3-CV, 
    2008 WL 45525
    ,
    at *2 (Tenn. Ct. App. Jan. 2, 2008).
    Cisneros v. Cisneros, No. M2013-00213-COA-R3-CV, 
    2015 WL 7720274
    ,
    at *10 (Tenn. Ct. App. Nov. 25, 2015). Moreover, “[h]olding an individual
    in contempt is an available remedy ‘only when the individual has the ability
    to comply with the order at the time of the contempt hearing.’” Moore v.
    - 13 -
    Moore, No. M2004-00394-COA-R3-CV, 
    2007 WL 2456694
    , at *3 (Tenn.
    Ct. App. Aug. 29, 2007) (quoting Ahern, 15 S.W.3d at 79).
    State ex rel. Groesse v. Sumner, 
    582 S.W.3d 241
    , 262-63 (Tenn. Ct. App. 2019), perm.
    app. denied (Tenn. June 20, 2019).
    In this case, the Trial Court found that Mother’s failure to pay one-half of the
    medical expenses was not willful because she did not have the ability to pay one-half of
    the uncovered medical expenses. As instructed by our Supreme Court, we review findings
    concerning willfulness pursuant to Tennessee Rule of Appellate Procedure 13(d), which
    states that our “review of findings of fact by the trial court in civil actions shall be de novo
    upon the record of the trial court, accompanied by a presumption of the correctness of the
    finding, unless the preponderance of the evidence is otherwise.”
    According to Father, there was no evidence in the record that Mother did not have
    the capacity to pay her share of the uncovered medical expenses. However, Mother
    testified that during 2014 and 2015 when the medical expenses were incurred, Mother was
    not employed and only received approximately $26,000 a year from rental income. The
    Trial Court found that Mother had informed Father that she could not afford to pay for the
    inpatient treatment. The Trial Court found that Father had not initially provided the
    medical bills to Mother but that he did eventually provide her with copies of the bills.
    Additionally, the Trial Court found that Mother had been able to recover over $40,000 in
    proceeds for the Child’s benefit from her insurance provider. Mother testified during trial
    that she had to file a grievance with the insurance company in order to obtain the proceeds.
    The Trial Court essentially found that Mother had done what she could to obtain this money
    for the Child’s care. Father argues on appeal that the evidence presented contradicts the
    Trial Court’s finding regarding the insurance proceeds because Mother kept the insurance
    proceeds without providing them to Father to reimburse him for the medical expenses.
    While we acknowledge our concern that Mother had not provided these proceeds to pay
    for the Child’s medical expenses, these insurance proceeds were not enough to satisfy
    Mother’s portion of the medical expenses even if she had immediately given them to
    Father. With the Trial Court’s findings that Mother “did not have the capacity to pay and
    she did what she could to recover money spent for the daughter’s care,” the Trial Court
    denied Father’s petition for contempt. The evidence presented does not preponderate
    against the Trial Court’s finding that Mother’s failure to comply with the permanent
    parenting plan was not willful. Therefore, we find and hold that the Trial Court did not err
    by declining to find that Mother was in contempt of court.
    We next address whether the Trial Court erred by ordering Father to be responsible
    for the entire expense of the court-appointed accountant that had reviewed the records and
    reported his findings to the Trial Court. The accountant’s fee totaled $29,500, which the
    Trial Court found to be reasonable. As part of his argument, Father contends that Mr.
    Stelzman was not properly appointed as either a special master, pursuant to Tennessee Rule
    - 14 -
    of Civil Procedure 53, or an expert witness, pursuant to Tennessee Rule of Evidence 706.
    Following the first day of trial, the Trial Court found that it was necessary to obtain an
    expert to assist the court with the accounting matters at issue. Tennessee Rule of Evidence
    706 provides a trial court with the authority to appoint an expert in a bench trial upon the
    trial court’s own motion and order allowing the parties to show cause why such expert
    should not be appointed. Rule 706(a) requires that the expert witness be notified in writing
    of his or her duties in being appointed as an expert witness, which the Trial Court did in its
    order appointing the accountant, and that the parties be permitted to cross-examine the
    witness, which both parties were permitted to do on the second day of trial.
    We note that Father failed to object to the appointment of Mr. Stelzman during the
    Trial Court proceedings. Father argues that the Trial Court “did not make a motion to
    appoint an expert and did not give Father the opportunity to object.” We disagree that
    Father was not provided with an opportunity to object. Although it appears that the Trial
    Court spoke to the attorneys concerning the appointment off the record, the Trial Court
    subsequently announced its decision to appoint an accountant in court on the same day
    without an objection from Father. The Trial Court subsequently filed its order
    memorializing its appointment of an accountant in this matter and specifying the specific
    issues the accountant should address. Father did not file anything in response to the Trial
    Court’s oral ruling or its written order that would reflect any objection by Father to the
    appointment of an accountant. Father was given ample opportunity to object to the
    appointment of an accountant, provided with notice of the specific issues the Trial Court
    had appointed the expert to address, and allowed the opportunity to question Mr. Stelzman
    regarding his report during trial. Additionally, Father does not provide any authority in his
    principal brief to support his argument that he should be relieved of the financial
    responsibility of the expert’s fee due to an alleged error by the Trial Court in its procedure
    of appointing Mr. Stelzman when no objection to the appointment was made. We find no
    merit to Father’s argument in this regard.
    Father further argues that even if the accountant was properly appointed, the Trial
    Court erred in taxing all costs of the expert witness to Father. The Trial Court found that
    the accountant was necessary in order for the Court to interpret the information provided
    by Father and that Mr. Stelzman’s requested fee was reasonable. The Trial Court found as
    follows concerning this issue:
    Based upon the evidence produced at trial, it was clear that the Father was
    the primary residential parent and that the daughter was suffering from
    psychological and emotional issues.         The Father justifiably sought
    professional help in dealing with the daughter’s issues. However, at least
    from a financial standpoint, the Father’s approach to obtaining that help can
    politely be described as haphazard. He contacted medical providers,
    including in house therapy providers such as Trails Carolina and Solstice
    East. When he filed this action to recover some of the expenses not covered
    - 15 -
    by insurance, he did not know how much he had spent. It turned out that he
    sent the daughter to the inpatient facilities without even checking with the
    insurance companies as to whether they would pay. He just assumed it would
    be covered. The Father’s sister tried to help and was able to put together
    some figures to be submitted. However, there was a great deal the sister
    could not do. It was necessary to have an expert untangle and explain the
    mess the Father had created. It was his fault that the records necessitated an
    expert. Therefore, he should pay the fees generated by the expert.
    Father also argues on appeal that he should not have to pay for the accountant
    because the accountant was not necessary. However, we note that the decision whether or
    not to appoint an expert witness or a special master is “within the discretion of the trial
    court.” Blackwood v. Martin, No. W2000-01573-COA-R3-CV, 
    2002 WL 1751238
    , at *2
    (Tenn. Ct. App. Jan. 16, 2002). Considering the amount of records and medical bills before
    the Trial Court, we do not find that the Trial Court abused its discretion in appointing Mr.
    Stelzman to review the information before the Trial Court. Tennessee Rule of Evidence
    706(b) states that “the compensation shall be paid by the parties in such proportion and at
    such time as the court directs and thereafter charged in like manner as other costs.” We
    find no abuse in the Trial Court’s discretion in requiring Father to pay for the entire fee of
    Mr. Stelzman upon its finding that Father’s actions had necessitated the expert.
    We next address whether the Trial Court erred by finding that Father was
    responsible for $46,350 of the amount of total medical bills because he had failed to seek
    authorization from the insurance company prior to treatment, which caused the insurance
    company to deny the claims. The Trial Court found that these uncovered medical expenses
    could have been avoided by Father. According to Father, the Trial Court erred by
    deducting these uncovered medical expenses from the total amount of medical bills. We
    disagree. Father acknowledged during trial that he had not obtained preapproval for many
    of the medical services. The Trial Court found in its order that Father had acknowledged
    the inpatient treatment was not emergent and that he could have attempted to obtain
    approval from the health insurance provider prior to treatment. Upon the Trial Court’s
    finding that these uncovered expenses could have been avoided by Father, the Trial Court
    deducted one-half of this amount from Mother’s financial obligation, leaving financial
    responsibility for those expenses with Father. We do not find that the Trial Court erred in
    this regard and, therefore, affirm its finding that one-half of these uncovered medical
    expenses be deducted from the amount Mother was required to pay toward the medical
    expenses.
    Father, however, also argues on appeal that if this Court determines that the Trial
    Court did not err by deducting the amount of medical expenses that he could have avoided,
    then the amount of the deduction by the Trial Court was incorrect. According to Father,
    he only paid $29,685, not the $46,350 that was billed by Trails Carolina and that only the
    $29,685 should be deducted from the amount of medical expenses as that was the amount
    - 16 -
    he was asking for as to reimbursement. The Trial Court relied on Mr. Stelzman’s figure of
    a total of $179,295.62 of total medical expenses paid by Father, which included a total of
    $58,860 paid to Trails Carolina.
    We agree with Father that only the amount he actually paid and is included in the
    amount he seeks reimbursement for should be deducted from the amount of medical
    expenses owed. However, Father’s figure of $29,685 appears to include only payments
    made for services rendered from December 18, 2014 through February 12, 2015. Mr.
    Stelzman’s report included $46,350 to Trails Carolina that had been denied by insurance
    due to Father’s failure to obtain pre-authorization for services that had been rendered from
    November 1, 2014 through November 16, 2014 and from December 1, 2014 through
    February 11, 2015. The Trial Court found Father to be responsible for this amount.
    Father’s figure of $29,685 appears to be leaving out expenses accrued from services
    rendered by Trails Carolina from November 1, 2014 until December 17, 2014 that are
    included on Mr. Stelzman’s report. The evidence presented, including Mr. Stelzman’s
    report and exhibits, does not preponderate against the Trial Court’s finding that the $46,350
    was included in the amount Father paid toward the Child’s medical expenses and for which
    he is requesting reimbursement. We find this issue not well taken and affirm the Trial
    Court in this regard.
    We next address Father’s argument concerning the amount the Trial Court deducted
    from the total amount of medical expenses upon its finding that the expenses for Denials
    Management and Mountain Management were not medical expenses. In its order, the Trial
    Court found that evidence had been presented demonstrating that $8,167.06 in expenses
    accrued from these companies. However, Father argues that only $1,781.76 should have
    been deducted as that is all he is asking for to be reimbursed. It is unclear how the Trial
    Court calculated the figure of $8,167.06. According to Mother, that figure is close to the
    total amount of bills from not only Denials Management and Mountain Management, but
    also charges from an educational consultant and expenses for the Child’s travel that Mother
    had previously argued were not medical. According to Mother, these amounts totaled
    $8,161.06 and the Trial Court made a “slight calculation mistake” but that it intended to
    exclude these amounts as being non-medical expenses. However, the Trial Court did not
    include those additional expenses in its order as being excluded, leaving only the expenses
    related to “Mountain Management and Denials, Inc,” the companies which Father had
    hired to “fight with the insurance companies.” We find that the amount related to payments
    made to Mountain Management and Denials Management was only $1,781.76 in Mr.
    Stelzman’s report, and the Trial Court’s deduction from the total medical expenses should
    be modified to reflect only a deduction for these expenses. When reducing the amount of
    medical expenses by $1,781.76 instead of $8,167.06, the Trial Court’s judgment against
    Mother would increase to $38,759.11. We therefore, modify the Trial Court’s judgment to
    reflect a monetary judgment against Mother of $38,759.11 owed to Father for her portion
    of the Child’s medical expenses.
    - 17 -
    We next address whether the Trial Court erred by ordering that Mother could make
    installment payments to Father. In its January 2020 order, the Trial Court found that
    Mother owed Father $35,566.49 in unpaid uncovered medical expenses, which she should
    pay to Father “at the rate of $100.00 per month.” Tennessee Code Annotated § 26-2-216
    (2017) provides as follows in pertinent part:
    (a)(1) After any judgment has been rendered in any court and the time
    to appeal therefrom has elapsed without such an appeal having been
    made, the judge of the court which rendered the judgment may, either before
    or after the issuance and service of garnishment, upon written consent of the
    parties or upon written motion of the judgment debtor, after due notice and
    after full hearing of such motion, enter an order requiring such judgment
    debtor to pay to the clerk of the court a certain sum of money weekly,
    biweekly or monthly to apply upon such judgment. The filing of such motion
    by the debtor shall stay the issuance, execution or return of any writ of
    garnishment against wages or salary due the judgment debtor or any other
    funds belonging to the judgment debtor sought to be substituted to the
    satisfaction or payment of or upon such judgment during the period that such
    judgment debtor complies with the order of the court. Such motion of the
    judgment debtor shall be supported by an affidavit stating the debtor’s
    inability to pay such debt with funds other than those earned by the debtor as
    wages or salary, or received from other sources in such amounts as to
    necessitate or make equitable installment payments, the name and address of
    the debtor's employer, or other source of funds and amount of such wages or
    salary, and the date of payment thereof.
    (2) Notwithstanding subdivision (a)(1), upon written consent of the
    parties, the hearing of the judgment debtor’s motion to pay the judgment in
    installments may be held on the same date that such judgment is entered.
    (Emphasis added.)
    In this case, when the Trial Court ordered the installment payments, the judgment
    had not become final with the appeal period elapsing without an appeal being initiated and
    no motion or affidavit had been filed requesting such installment payments by Mother.
    Although subsection (2) allows a hearing to be held on a motion to allow installment
    payments on the same date the judgment is entered, there was no such written consent of
    the parties. The Trial Court’s order allowing Mother to make installment payments toward
    the judgment was premature. We, therefore, vacate the Trial Court’s order concerning
    installment payments to be addressed by the Trial Court when its order has become final
    and upon proper motion by Mother.
    - 18 -
    We next address Mother’s issue on appeal concerning whether the Trial Court erred
    by finding that Mother was responsible for half the uncovered medical expenses
    unilaterally incurred by Father. As part of her argument, Mother states that agreed
    parenting plans should be interpreted according to contract principles. We agree that
    agreed parenting plans generally should be interpreted as other written agreements. See
    Pierce v. Pierce, No. W2017-02447-COA-R3-CV, 
    2018 WL 6070025
    , at *7 (Tenn. Ct.
    App. Nov. 19, 2018); see also Sharp v. Stevenson, No. W2009-00096-COA-R3-CV, 
    2010 WL 786006
    , at *6 (Tenn. Ct. App. Mar. 10, 2010) (“[O]ur holding reflects the intention of
    the legislature that parenting plans be interpreted as binding agreements between two
    parents who, although divorced, continue in their roles of parents.”). However, as our
    Supreme Court has stated, “[w]hen the husband and wife contract with respect to the legal
    duty of child support, upon approval of that contract, the agreement of the parties becomes
    merged into the decree and loses its contractual nature.” Penland v. Penland, 
    521 S.W.2d 222
    , 224 (Tenn. 1975). In Penland, the Court held that “it is clear that the reason for
    stripping the agreement of the parties of its contractual nature is the continuing statutory
    power of the Court to modify its terms when changed circumstances justify.” 
    Id.
     Upon
    approval of the permanent parenting plan by the Trial Court, the agreed parenting plan
    became a judgment of the Trial Court, and the Trial Court retained the authority to modify
    the terms of the child support obligation. See Eberbach v. Eberbach, 
    535 S.W.3d 467
    , 474
    (Tenn. 2017). In this case, Mother’s statement to Father that she could not afford to pay
    the treatment did not modify her obligation under the permanent parenting plan that had
    been approved and adopted by the Trial Court without further action to modify the plan in
    court.
    Although the Trial Court declined to hold Mother in contempt for not paying half
    of the Child’s uncovered medical expenses, the Trial Court found that Mother was
    responsible under the parties’ permanent parenting plan for half of the expenses. We agree.
    Mother argues that Father could not unilaterally incur major medical expenses on behalf
    of the Child and require Mother to pay for half of the expenses. In support of her argument,
    Mother cites to Hilman v. Hilman, No. M2002-00898-COA-R3-CV, 
    2003 WL 21766254
    ,
    at *3 (Tenn. Ct. App. July 31, 2003). However, Hilman is distinguishable because the
    parent in Hilman had not been provided with notice of the treatment, an opportunity to
    provide input on the medical treatment, or the option of involving the court in the treatment
    decision. In the present case, Mother was provided with prior notice of the treatment at
    Trails Carolina and Solstice East, had conversations with treatment providers at those
    facilities, and had signed the consent form for the Child to attend treatment at Trails
    Carolina. Furthermore, Mother testified that she had no problem with the Child receiving
    treatment at the facilities, just her financial obligation from such facilities. According to
    the Trial Court, if Mother disagreed with the treatment proposed for the Child, Mother
    could have requested a second opinion. Mother did not request a second opinion under the
    plan. Mother also argues that if Father had wanted Mother to contribute to the Child’s
    treatment, the plan provided that the parties could mediate the issue. We note, however,
    that either party could have requested mediation under the plan, but neither did.
    - 19 -
    Mother further argues that Father had failed to prove that the expenses were
    “reasonable and necessary medical expenses.” As previously pointed out, Mother had
    notice that the Child was going to residential treatment and signed paperwork consenting
    to the treatment at Trails Carolina. As the Trial Court found, Mother may have been able
    to avoid these medical expenses if she had gotten a second opinion as she was allowed
    under the permanent parenting plan. If Mother believed the medical expenses were
    unreasonable and unnecessary or disagreed with the treatment plan, she could have
    requested a second opinion or mediation to resolve the conflict, but she did neither.
    As part of this argument, Mother argues that a portion of the residential treatment
    programs were not considered “medical expenses.” In her brief, Mother argues that
    “[w]hile undoubtedly the Child’s experiences at the three therapeutic wilderness programs
    were beneficial, that does not make all of the charges from those programs ‘medical
    expenses.’” In his expert report, Mr. Stelzman concluded that Father had paid a total of
    $179,295.62 in medical expenses. The Trial Court found Mr. Stelzman to be a credible
    witness at trial. In calculating Mother’s portion of the expenses, the Trial Court deducted
    certain expenses upon its determination that they were not medical expenses and not
    subject to reimbursement. The remaining expenses were clearly determined by the Trial
    Court to be medical expenses.
    Furthermore, Mother never raised the specific issue of whether a portion of the
    expenses from the three residential programs were considered non-medical in nature during
    the trial or in her motion to alter or amend. During trial, Mother argued only that the
    expenses for the educational consultant, Right Direction Crisis Intervention, Denials
    Management, and Mountain Management were non-medical expenses. Mother only
    mentioned that a portion of the expenses for the residential programs were non-medical in
    a brief she filed while the parties’ motions to alter or amend were pending, upon request
    from the Trial Court concerning the issue of whether there was a duty of good faith and
    fair dealing. In this brief, she states that Father requested reimbursement for charges not
    considered therapeutic and that Father made “no effort to differentiate between educational
    and therapeutic treatment.” Mother provided the Trial Court with no further detail
    concerning the alleged educational nature of portions of the program expenses.
    We generally will not consider issues on appeal that have not been properly raised
    in the proceedings below. See Fayne v. Vincent, 
    301 S.W.3d 162
    , 171 (Tenn. 2009) (citing
    In re M.L.P., 
    281 S.W.3d 387
    , 394 (Tenn. 2009)). This Court has held that an issue raised
    in the trial court for the first time in a post-judgment motion to alter or amend and
    supplement to such motion was waived on appeal when the argument advanced a new legal
    theory, rather than simply correcting an error of law. See Cent. Parking Sys. of Tennessee,
    Inc. v. Nashville Downtown Platinum, LLC, No. M2010-01990-COA-R3-CV, 
    2011 WL 1344633
    , at *4 (Tenn. Ct. App. Apr. 7, 2011) (“A Rule 59 motion should not be used to
    raise or present new, previously untried or unasserted theories or legal arguments.”).
    - 20 -
    Mother’s argument that a portion of these residential program expenses were not medical
    in nature was a new legal theory that she had not argued during trial. We find that Mother’s
    minimally-addressed argument concerning whether a portion of the medical expenses are
    educational in nature was not properly raised in the proceedings below, and is, therefore,
    waived on appeal.
    Additionally, Mother claims that Father had not done all he could to obtain “the
    maximum amount possible” from the insurance company in violation of good faith and fair
    dealing. We note, however, that Father had hired companies to work with the insurance
    companies in order to receive as much as possible from the insurance company. There is
    no evidence to support Mother’s argument that Father had not attempted to obtain the
    maximum amount possible from his insurance provider. We find this argument to be
    without merit. The Trial Court found that Mother was required to pay half of the Child’s
    uncovered medical expenses pursuant to the agreed permanent parenting plan, and we
    agree. We, therefore, affirm the Trial Court’s judgment in this regard.
    We next address whether the Trial Court erred by crediting the proceeds from the
    insurance policy obtained by Mother to the entire amount of medical expenses instead of
    only to Mother’s obligation specifically. The permanent parenting plan agreed to by the
    parties in the divorce action, and subsequently approved by the Trial Court, stated the
    following: “In the event there are medical expenses not covered by medical insurance, the
    parents will share those costs equally.” Mother argues that because she was not required
    to maintain health insurance for the Child, the proceeds from the policy she maintained
    should go to her benefit and not the overall total of medical expenses. This is not consistent
    with the wording of the provision at issue in the agreed permanent parenting plan which
    states that the parents will share equally any medical expenses not covered by medical
    insurance. The plan could have easily provided that Mother would receive credit for the
    proceeds from any insurance policy she maintained for the Child. However, the provision
    did not provide as such. Therefore, we affirm the Trial Court’s decision applying the
    proceeds of Mother’s insurance policy to the total amount of medical expenses prior to
    dividing them between the parties.
    We next address whether the Trial Court erred by declining to award Father
    attorney’s fees. Tennessee Code Annotated § 36-5-103(c) (Supp. 2020) provides as
    follows:
    A prevailing party may recover reasonable attorney’s fees, which may be
    fixed and allowed in the court’s discretion, from the non-prevailing party in
    any criminal or civil contempt action or other proceeding to enforce, alter,
    change, or modify any decree of alimony, child support, or provision of a
    permanent parenting plan order, or in any suit or action concerning the
    adjudication of the custody or change of custody of any children, both upon
    the original divorce hearing and at any subsequent hearing.
    - 21 -
    (Emphasis added.)
    An award of attorney’s fees pursuant to the above statute is discretionary, and we
    will not reverse a trial court’s decision concerning attorney’s fees except with an abuse of
    that discretion. See 
    Tenn. Code Ann. § 36-5-103
    (c) (Supp. 2020). We note that the Trial
    Court did not specifically deny Father’s request for attorney’s fees, but it did not provide
    in its order an award of attorney’s fees to Father. We will not substitute our judgment for
    that of the Trial Court, and we find no abuse of discretion in the Trial Court’s decision not
    to award attorney’s fees to Father, especially considering the Trial Court declined to find
    that Mother’s actions were contemptuous as requested by Father’s petition.
    Despite not including it in his statement of the issues on appeal, Father takes issue
    with how the Trial Court divided court costs of the proceedings below. At trial, the Trial
    Court assessed seventy-five percent of the court costs to Father and twenty-five percent to
    Mother. This Court has held that a trial court’s assessment of court costs, pursuant to
    Tennessee Rule of Civil Procedure 54.04, is “within the sound discretion of the trial judge.”
    See Noland Co. v. Crye, 
    726 S.W.2d 531
    , 532 (Tenn. Ct. App. 1986). We see no abuse of
    that discretion in this case, particularly in light of the Trial Court’s decision not to hold
    Mother in contempt as Father had requested. We therefore, affirm the Trial Court’s
    assessment of costs in the proceedings below.
    Additionally, both Mother and Father have requested an award of attorney’s fees
    incurred during this appeal. An award of attorney’s fees based on Tennessee Code
    Annotated § 36-5-103(c) is at our discretion. See Eberbach, 535 S.W.3d at 477 (“[W]hen
    appellate attorney’s fees are requested pursuant to statutes . . . which expressly permit the
    court to exercise its discretion, the Court of Appeals should analyze any such request by
    exercising its discretion to determine whether an award to the prevailing party is
    appropriate.”). In light of all relevant considerations, including that each party was
    partially successful on appeal, we exercise our discretion and decline to award attorney’s
    fees to either party on appeal.
    Conclusion
    Based on the foregoing, we vacate the portion of Trial Court’s judgment allowing
    installment payments as being premature. We modify the judgment against Mother to
    $38,759.11 upon our determination that the amount paid by Father to Mountain
    Management and Denials Management was only $1,781.76. We affirm the Trial Court’s
    judgment in all other respects. We deny both parties’ requests for attorney’s fees incurred
    during this appeal. This cause is remanded to the Trial Court for collection of the costs
    assessed below. The costs on appeal are assessed one-half against the appellant, John
    Pollard Hoover, Jr., and his surety, if any, and one-half against the appellee, Sara Marie
    Poe Mossbeck.
    - 22 -
    s/ D. Michael Swiney
    D. MICHAEL SWINEY, CHIEF JUDGE
    - 23 -