Marlene J. Bidelman-Dye v. James D. Dye ( 2016 )


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  •               IN THE COURT OF APPEALS OF TENNESSEE
    AT KNOXVILLE
    Assigned on Briefs January 4, 2016
    MARLENE J. BIDELMAN-DYE V. JAMES D. DYE
    Appeal from the Circuit Court for Hamilton County
    No. 12-D-201        Hon. Jacqueline S. Bolton, Judge
    No. E2014-01891-COA-R3-CV – Filed March 29, 2016
    In this post-divorce matter, numerous issues arose after the former wife, the primary
    residential parent, sought to relocate with the minor child. The trial court allowed the
    wife to relocate with the child to Pennsylvania and adopted her proposed parenting plan
    with certain modifications. On the issues raised in this appeal, the trial court ruled in the
    husband‟s favor. The wife appeals. We affirm.
    Tenn. R. App. P. 3 Appeal as of Right; Judgment of the Circuit Court
    Affirmed; Case Remanded
    JOHN W. MCCLARTY, J., delivered the opinion of the court, in which D. MICHAEL
    SWINEY, C.J., and Thomas R. Frierson, II, J., joined.
    Marlene J. Bidelman, Sewickley, Pennsylvania, pro se.
    Misty Lay Harris, Chattanooga, Tennessee, for the appellee, James D. Dye.
    OPINION
    I. BACKGROUND
    James D. Dye (“Husband”) and Marlene J. Bidelman-Dye (“Wife”) met in
    Pittsburgh, Pennsylvania, while Husband was there on business. At the time, Wife
    practiced law in Pittsburgh. They married on December 31, 2004, the second marriage
    for both parties. Wife relocated to Tennessee because Husband had children from his
    prior marriage residing in the Chattanooga area. Husband also was employed at that time
    by a family business in Cleveland, Tennessee. Upon moving to Chattanooga in
    December 2004, Wife was employed as an attorney by the law firm of Baker, Donelson,
    Bearman, Caldwell & Berkowitz, PC (“Law Firm”). Initially, she earned $100,000 per
    year with Law Firm. On January 9, 2006, the parties‟ minor child, Maya, was born. In
    June 2006, Husband began working at Chattanooga Office Supply (“COS”).
    According to Wife, prior to the marriage, she sold a townhome in Virginia and
    realized a gain of $58,000. The money was invested in a Roth IRA, an IRA, and a money
    mutual fund. In May 2005, Wife purchased the marital residence at 766 Breezewood
    Way in Chattanooga, using money from the sale of the townhome.
    The parties separated in September 2011, upon Wife learning of the extramarital
    affairs of Husband.1 Wife left the marital home with the minor child. On January 18,
    2012, Wife, pro se, filed the initial complaint for divorce. She did not pray for attorney‟s
    fees or alimony. On February 16, 2012, she filed an amended complaint to allege
    adultery and remove irreconcilable differences. At this time, she also filed a proposed
    temporary parenting plan and requested child support pendente lite. When she filed the
    complaint for divorce, Wife earned over $123,000 per year with Law Firm. Husband‟s
    base salary with COS was $96,000 with yearly bonuses. In 2010, his gross bonus was
    $50,000. In 2011, his gross bonus was $40,000. In 2012, the gross bonus was $50,000.
    Prior to October 2012, Husband‟s income also included $350 per month specifically for
    use of an automobile. In October 2012, however, COS purchased a vehicle titled in the
    company name for Husband‟s use. According to Husband, he is responsible for his own
    gas and takes care of the maintenance on the vehicle. Beginning on January 1, 2012,
    after Wife removed Husband, the child, and Husband‟s other two children from her
    policy through Law Firm, Husband began carrying the child on his health insurance.
    The parties made an attempt to reconcile, with Wife dismissing her complaint on
    March 13, 2012. The final order of voluntary dismissal was entered by the trial court on
    the following day. On April 9, 2012, however, Wife moved to set aside the order of
    dismissal and reinstate the divorce action. She also moved for adoption of her temporary
    parenting plan and payment of child support pendente lite. On April 13, 2012, the parties
    entered into an agreed order reinstating the divorce. During this month, Husband began
    paying child support in varying amounts. These payments continued in this manner until
    October 2012, at which time the parties stipulated to $1,000 per month.
    According to Husband, Wife depleted the parties‟ joint bank account. She rented
    an apartment the parties could not afford. Husband claims he kept his 2011 bonus in cash
    in the marital residence out of fear Wife would take the bonus if the money was deposited
    1
    Wife asserts she left the home on September 21, 2011. Husband stipulated to the relationships.
    -2-
    into their joint bank account. In February 2012, while the parties were in Mississippi
    visiting Husband‟s dying mother, Wife admitted to taking $6,000 of Husband‟s bonus,
    but alleged she returned $5,900 the following day. At some point, $14,275 disappeared
    from the home. The trial court determined the missing cash should be treated as an asset
    received by Wife.
    In March 2012, Law Firm reduced Wife‟s pay by $14,000. Four months later,
    Wife was informed she would be losing her job with Law Firm as of September 30, 2012.
    She was provided a severance package of her salary of over $10,000 per month through
    January 31, 2013.
    In June 2012, Wife, now represented by counsel, filed a motion for child support
    and attorney‟s fees. Later that month, Husband filed a motion for possession of the 2011
    tax refund and other funds. On August 2, 2012, Husband filed a motion to designate him
    as the primary residential parent, based upon Wife‟s desire to relocate to Atlanta,
    Georgia, with the child. According to Wife, she needed to live with her parents to lower
    expenses because of her job loss. Husband objected to the relocation, citing, inter alia,
    previous disclosures to him by Wife that her parents were alcoholics who had been
    abusive to her. At the hearing on the relocation request, Wife did not disclose to the
    court she was receiving the substantial severance package.
    Wife began practicing law as a sole practitioner on November 15, 2012. As of
    February 1, 2013, she also was receiving unemployment benefits from the state in the
    amount of $290 per week. At some point during the month, the GMC Yukon vehicle
    driven by Wife was repossessed because Wife failed to make the monthly payments.2
    Liability for the vehicle was a joint debt of the parties. On February 25, 2013, however,
    three days after the Yukon was repossessed, Wife purchased a 2005 Mercedes-BE M
    Class vehicle for $19,016.79 at an interest rate of 17.680 percent without obtaining the
    permission of the court pursuant to the statutory injunction. Instead of making payments
    on the repossessed GMC Yukon, Wife instead made a deposit of $4,000 on the new
    vehicle. The application completed by Wife to purchase the vehicle reflected her claimed
    total monthly income was $4,037 per month.
    Meanwhile, beginning February 1, 2013, Husband began paying Wife‟s health
    insurance in the amount of approximately $450.63 per month. Additionally, he paid the
    Home Equity Line of Credit owed to Capital Mark Bank in the amount of $258 per
    month. Husband‟s base monthly gross income was $8,000 and his net income per month,
    after taxes, insurance and payment of his child support obligations, was $2,900.36.
    According to Husband, his net income per month was in the negative by $2,678.90, after
    payment of his monthly obligations and living expenses.
    2
    Wife also received an eviction notice during the proceedings.
    -3-
    Husband contends that during the divorce litigation, Wife continued to spend
    money in excess of the parties‟ means. He cites as an example Wife‟s insistence on
    sending the child to an expensive private school, St. Nicholas School, for pre-
    kindergarten and kindergarten. The school debt at the time of the final hearing of divorce
    totaled approximately $13,182 in unpaid tuition, extracurricular, camp, and lunch
    expenses. The record reveals Wife received $11,721.44, from the parties‟ joint income
    tax refund from 2011. Upon selling a Toyota vehicle, the trial court entered an order
    which required Wife to pay the proceeds of the vehicle sale to the St. Nicholas school
    debt. Wife kept $500 of the sale proceeds received in direct contravention of the trial
    court‟s order. Wife also received a total of $10,422 from Husband‟s 2012 year-end
    bonus. During this time, the trial court found Wife took $14,275 in cash from Husband‟s
    bonus which was located in the marital residence. Further, Wife withdrew funds from
    her 40l(k) totaling $20,000 without obtaining permission of the trial court. She admitted
    to taking a vacation to Mexico in March 2012 and a trip to Disney World around the end
    of December 2012 or January 2013, spending marital funds. Wife acknowledges she
    took these trips while she sought an award of alimony from the court.
    The case was heard on April 17, and 30, 2013, with closing arguments on May 13,
    2013. The parties were finally divorced pursuant to a memorandum opinion and order
    (“M&O”) entered on June 4, 2013. In a final order of divorce entered on September 12,
    2013, Wife was designated the primary residential parent and awarded transitional
    alimony in the amount of $1,000 per month for eighteen months. A parenting plan was
    adopted and child support was set. Husband filed a motion to alter or amend.
    The day after the final order of divorce was entered, Wife gave statutory written
    notice to Husband of her intent to relocate with the child to Pittsburgh, Pennsylvania, to
    take a full-time position with a firm (“B&F”) there. Husband thereafter filed a petition in
    opposition to removal of the child. In view of Wife‟s intention to relocate, Husband
    asked the trial court to consider the Wife‟s new employment, as this development
    contradicted her testimony at trial. He also requested, among other things, a change in
    the designation of the primary residential parent, adjustment of child support, and
    removal of any requirement for payment of alimony.
    After a hearing regarding the relocation issue, on January 7, 2014, the court
    designated Husband as the temporary primary residential parent until the end of the
    child‟s school year, terminated Wife‟s transitional alimony, and continued Husband‟s
    child support obligation to Wife pending the final hearing. In the M&O, the trial court
    noted as follows:
    The Court finds [Wife]‟s lack of candor to be suspect as to
    her true motivation for moving to Pennsylvania where the
    child has no relatives. The testimony during the hearing
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    indicated [Wife] had quite a few clients in Chattanooga, was
    continuing to take new clients, has an office here and is
    continuing to try cases, traveling back and forth to
    Chattanooga.
    The court found Husband would be the temporary primary residential parent “until such
    time as [Wife] adjusts to her new life in Pennsylvania and establishes her practice, if in
    fact, she does have a job there.”
    Husband‟s child support and transitional alimony obligations were being paid by
    wage assignment. Wife, however, refused to agree to modify the assignment. As a
    result, in January 2014, Wife received an overpayment of alimony. The trial court
    entered an amended order on January 13, 2014, but Wife did not return the overpayment.
    On May 13, 2014, the court entered a M&O permitting the relocation of the child. The
    court observed Wife “has finally established that she has a reasonable purpose to remove
    the parties‟ minor child . . . to her new job in Pennsylvania.” Wife‟s proposed permanent
    parenting plan was adopted with certain modifications. The court further found each
    party was responsible for his or her own attorney‟s fees and taxed costs equally.
    On July 21, 2014, the trial court determined Husband had overpaid Wife
    $3,870 for months December through May and $902 for
    months June and July. Further, [Wife] shall repay [Husband]
    $1,000 for the January alimony overpaid. Total Judgment of
    $5,772 plus interest for which execution may issue.
    II. ISSUES
    In this timely appeal, Wife presents the following issues:
    a)     Whether the trial court erred when it ordered the
    federal tax exemption be shared by the parties on an
    alternating basis?
    b)    Whether the trial court erred in calculating Husband‟s
    income?
    c)     Whether the trial court erred when it awarded
    retroactive child support beginning as of April 1, 2012, rather
    than the date of separation?
    d)   Whether the trial court erred when it failed to find
    Husband had dissipated marital assets?
    -5-
    e)      Whether the trial court erred in terminating the
    transitional alimony it awarded to Wife?
    f)    Whether the trial court erred when it failed to award
    Wife her attorneys‟ fees?
    g)     Whether the trial court erred when it awarded a
    judgment to Husband for the overpayment of child support
    and alimony during the pendency of the relocation issue?
    h)      Whether the trial court erred when it deleted the
    requirement the parties provide proof of income on an annual
    basis from the adopted parenting plan?
    III. STANDARD OF REVIEW
    We review a trial court‟s findings of fact de novo with a presumption of
    correctness unless the preponderance of the evidence is otherwise. Tenn. R. App. P.
    13(d); Bogan v. Bogan, 
    60 S.W.3d 721
    , 727 (Tenn. 2001). Because trial courts are in a
    far better position than this court to observe the demeanor of the witnesses, the weight,
    faith, and credit to be given witnesses‟ testimony lies in the first instance with the trial
    court. Roberts v. Roberts, 
    827 S.W.2d 788
    , 795 (Tenn. Ct. App. 1991). Consequently,
    where issues of credibility and weight of testimony are involved, this court will accord
    considerable deference to the trial court‟s factual findings. In re M.L.P., 228 S.W3d 139,
    143 (Tenn. Ct. App. 2007) (citing Seals v. England/Corsair Upholstery Mfg. Co., 
    984 S.W.2d 912
    , 915 (Tenn. 1999)). We review questions of law de novo with no
    presumption of correctness. Whaley v. Perkins, 
    197 S.W.3d 665
    , 670 (Tenn. 2006).
    Determinations regarding spousal and child support are reviewed under an abuse
    of discretion standard. See Hanover v. Hanover, 
    775 S.W.2d 612
    , 617 (Tenn. Ct. App.
    1987). “This standard requires us to consider (1) whether the decision has a sufficient
    evidentiary foundation, (2) whether the court correctly identified and properly applied the
    appropriate legal principles, and (3) whether the decision is within the range of
    acceptable alternatives.” State ex rel. Vaughn v. Kaatrude, 
    21 S.W.3d 244
    , 248 (Tenn.
    Ct. App. 2000). Our Supreme Court in Gonsewski v. Gonsewski, 
    350 S.W.3d 99
    (Tenn.
    2011) observed that “when reviewing a discretionary decision by the trial court, such as
    an alimony determination, the appellate court should presume that the decision is correct
    and should review the evidence in the light most favorable to the decision.” 
    Id. at 105
    (citations omitted).
    -6-
    IV. DISCUSSION
    A.
    Wife asserts the trial court erred in ordering the federal tax exemption be
    alternated between the parties by year. Wife contends, based upon Tenn. Comp. R. &
    Regs. 1240-02-04-.03(6)(b), it is mandatory for her to receive the federal tax exemption.
    She claims the trial court is required to provide a specific explanation as to the basis for
    not awarding the exemption to the primary residential parent.
    The allocation of exemptions for minor children is discretionary and should rest on
    the facts of the particular case. Chandler v. Chandler, No. W2006-493-COA-R3-CV,
    
    2007 WL 1840818
    , at *9 (Tenn. Ct. App. June 28, 2007). It is not mandated Wife be
    awarded the exemption. Our courts have not held this “rule” is obligatory on the trial
    courts. Blankenship v. Cox, No. M2013-00807-COA-R3-CV, 
    2014 WL 1572706
    , at *15
    (Tenn. Ct. App. Apr. 17, 2014). The regulations “„simply describe[] the methodology
    used to compute spouses‟ respective net incomes,‟ and it is merely a mathematical
    assumption with no bearing on the trial court‟s discretion to award the tax exemptions.”
    
    Id. Thus, the
    court was not required to allocate the tax exemption solely to Wife after
    hearing the entirety of the evidence, including testimony as to income, upon which it
    determined child support. See Crews v. Staggs, No. M2010-01624-COA-R3-CV, 
    2011 WL 2848745
    (Tenn. Ct. App. May 31, 2011). The trial court did not abuse its discretion
    in alternating the allocation of the federal tax exemption.
    B.
    Wife alleges the trial court erred in its determination of Husband‟s income. She
    specifically points to Husband‟s use of a company car and receipt of advances against
    bonuses.
    When determining Husband‟s income, the trial court held his base salary is
    $96,000. The court, however, set child support based upon Husband‟s “average income
    of $146,000.00 annually.” Included in this average income were Husband‟s bonuses and
    work benefits. Over the three years considered by the court, Husband‟s average bonus
    was $46,333.
    Wife argues any advances taken against a bonus should be considered income over
    and above the bonus itself. She acknowledges the amount of the bonus received by
    Husband in 2010 was $50,000. She further acknowledges that in 2011, Husband received
    a bonus in the amount of $40,000, and in 2012 a bonus of $50,000. These bonuses were
    included in the trial court‟s income determination. Wife argues an additional $19,580
    -7-
    should be included in Husband‟s income as this amount of the bonuses was received
    through advances.
    We do not agree with Wife. As asserted by Husband, by their very nature,
    advances result in a reduction of the amount later received. No loans, including these
    advances, constitute income. Wife‟s argument is without merit.
    Wife further asserts the trial court erred in determining Husband‟s income when it
    failed to include the use of a company car, a 2012 Lincoln MKZ. Wife contends fringe
    benefits may include a company car. See Tenn. Comp. R. & Regs. 1240-02-04-
    .04(3)(a)(4). According to Wife, the evidence submitted by Husband does not show the
    value of the company-provided vehicle on his W-2s. She notes that under the IRS Fringe
    Benefit Guide (Publication 5137), if an employer-provided vehicle is used for both
    business and personal purposes, personal use of such vehicle is taxable to the employee
    as wages. Reg. § 1.61-21(c)(2). Accordingly, she argues that because Husband‟s car is a
    “fringe benefit” that reduces his personal living expenses, it must be counted as income,
    see Allen v. Allen, No. M2013-00271-COA-R3-CV, 
    2014 WL 1713231
    (Tenn. Ct. App.
    Apr. 28, 2014), under the Tennessee Child Support Guidelines.
    Pursuant to the Guidelines, “variable income such as commissions, bonuses,
    overtime pay, dividends, etc. shall be averaged over a reasonable period of time
    consistent with the circumstances of the case and added to a parent‟s fixed salary or
    wages to determine gross income. . . .” Tenn. Comp. R. & Regs. 1240-2-4-.04 (3)(b).
    Prior to October 2012, COS included in Husband‟s income the amount of $350 per
    month specifically for use of an automobile. As reflected on Husband‟s pay stubs, this
    amount, set by Husband‟s employer, was included in his taxable income. In the trial
    court‟s M&O, Husband‟s base salary was found to be $96,000 per year. Nevertheless,
    his income for child support purposes was set at $146,000, which was $50,000 over his
    base salary, although Husband‟s bonuses averaged $46,333. Accordingly, Husband‟s
    income for child support purposes was set at approximately $3,700 per year over and
    above his average income taking into account any such benefits. The trial court properly
    considered the benefits Husband received from the use of the car.
    Wife claims, however, based upon her calculations, the monthly value of the
    leased vehicle is $947 per month instead of the lesser amount determined by Husband‟s
    employer. She relies on an “auto lease calculator exhibit” she prepared for trial, admitted
    for identification only. There is no substantive proof before the court supporting Wife‟s
    contentions. She has provided no evidence to show the amount found by the trial court is
    unreasonable.
    As part of Husband‟s employment, he receives 100 percent reimbursement on all
    business related expenses, such as travel, meals with potential clients or employees, and
    -8-
    other similar business related expenses. Although Wife claims these reimbursements of
    expenses should be included as income to Husband, she has provided no evidence
    suggesting the amount of the reimbursement is unsupported or unreasonable.
    Accordingly, we find the trial court did not err in determining Husband‟s income.
    C.
    Wife contends it is undisputed the parties separated on September 21, 2011. She
    claims during this time, Husband did not pay any child support, any tuition to St.
    Nicholas School, or any child-related expenses. According to Wife, when the court
    awarded retroactive child support beginning as of April 1, 2012, rather than as of
    September 21, 2011, more than six months of unpaid child support was left unaddressed.
    Wife further asserts the trial court offered no basis for its determination that the
    retroactive child support amounted to $1,000 per month.
    The Tennessee Child Support Guidelines establish a presumption child support
    will be paid from the date of separation of the parties in a divorce. The presumption may,
    however, be rebutted by the provisions of Tennessee Code Annotated section 36-2-
    311(a)(11) or section 36-5-101(e). See also Tenn. Comp. R. & Regs. 1240-2-4-.06.
    Although they separated in September 2011, Husband and Wife continued to
    maintain joint expenses and reconciled for a period of time, with Wife dismissing her
    complaint for divorce. During the relevant period, Husband continued to support the
    child and Wife by carrying his daughter on his health insurance. Additionally, although
    Wife earned over $10,000 per month during most of this time, she depleted the parties‟
    joint checking account, took a portion of Husband‟s 2011 bonus, and all of the parties‟
    2011 tax refund. Between the initial separation and April 1, 2012, Wife had access to
    over $29,000 not included in her gross income for child support purposes. The evidence
    supports the holding of the trial court.
    D.
    “Dissipation involves intentional or purposeful conduct that has the effect of
    reducing the funds available for equitable distribution.” Altman v. Altman, 
    181 S.W.3d 676
    , 681-682 (Tenn. Ct. App. 2005). The factors most frequently considered by the court
    “when determining whether a particular expenditure or transaction amounts to dissipation
    include: (1) whether the expenditure benefitted the marriage or was made for a purpose
    entirely unrelated to the marriage; (2) whether the expenditure or transaction occurred
    when the parties were experiencing marital difficulties or were contemplating divorce;
    (3) whether the expenditure was excessive or de minimis; and (4) whether the dissipating
    -9-
    party intended to hide, deplete, or divert a marital asset.” 
    Id., 181 S.W.3d
    at 682 (internal
    citations omitted).
    Wife contends the evidence shows Husband made expenditures related to two
    women and paid his attorney‟s fees from marital assets. She based her claims on the
    testimony of one of the women and Husband‟s bank records. Wife asserts Husband
    dissipated marital assets by $8,593.52 from October 2011 through September 2012 by
    spending on Stacy Dempsey, who testified Husband bought her dinners, clothes, shoes,
    and gave her some money to assist with a sick pet. Wife asserts Husband dissipated
    marital assets in the amount of $7,131 on Colleen Zamorski. Wife‟s exhibit, however, a
    spreadsheet, was merely marked for identification and was not admitted in the
    proceedings below. No supporting documentation containing values was admitted into
    evidence. As the exhibit was not admitted as proof, Wife has inadequate evidence of
    dissipation.
    Wife also asserts Husband dissipated marital assets by leaving “his 2011 bonus in
    cash.” She does not assert Husband took the missing money, but merely asserts he
    carelessly handled the funds. The trial court, in its M&O entered on June 4, 2013, found
    Husband‟s testimony regarding the funds to be more credible than that of Wife‟s
    testimony. The trial court found Wife received the value of this asset, the cash taken, in
    the final division of assets and liabilities.
    Finally, Wife contends Husband dissipated marital assets in paying his attorney‟s
    fees from marital funds. Husband acknowledges he paid some of his attorney‟s fees
    through loans against his yearly bonuses. Wife, however, also used marital assets in
    order to satisfy her attorney‟s fees, including $5,000 she received pursuant to the March
    18, 2013 order.
    It has been held “[t]he party alleging dissipation carries the initial burden of
    production and the burden of persuasion at trial.” Beyer v. Beyer, 
    428 S.W.3d 59
    (Tenn.
    Ct. App 2013) (citing Burden v. Burden, 
    250 S.W.3d 899
    , 919 (Tenn. Ct. App. 2007),
    perm. app. denied, (Tenn. Feb. 25, 2008)). Wife has not established the value of any
    dissipation for the purposes of Tennessee Code Annotated section 36-4-121(c)(5). The
    record reveals that if any dissipation did occur, both parties participated to some extent.
    We find no error in the court‟s ruling regarding this issue.
    E.
    Wife asserts the trial court erred by eliminating an obligation of Husband to Wife
    of transitional alimony in the amount of $1,000 per month. She argues the award of
    - 10 -
    transitional alimony is non-modifiable; therefore, the court could not terminate the
    alimony obligation.
    It is well-settled in Tennessee that trial courts have broad discretion when
    determining whether alimony is needed and, if so, the amount, duration, and nature of the
    award. Mayfield v. Mayfield, 
    395 S.W.3d 108
    , 115 (Tenn. 2012). Where economic
    rehabilitation is unnecessary, transitional alimony may be awarded. Transitional alimony
    assists the disadvantaged spouse with the “transition to the status of a single person.”
    
    Gonsewski, 350 S.W.3d at 109
    (internal quotation marks omitted). “Transitional alimony
    is designed to aid a spouse who already possesses the capacity for self-sufficiency but
    needs financial assistance in adjusting to the economic consequences of establishing and
    maintaining a household without the benefit of the other spouse‟s income.” 
    Id., 350 S.W.3d
    at 107. Transitional alimony is payable for a definite period of time and may be
    modified only if: (1) the parties agree that it may be modified; (2) the court provides for
    modification in the divorce decree, decree of legal separation, or order of protection; or
    (3) the recipient spouse resides with a third person following the divorce. Tenn. Code
    Ann. § 36-5-121(g)(2).
    The parties were divorced pursuant to a M&O entered on June 4, 2013. In this
    initial order, Wife was awarded transitional alimony. The order did not become final, as
    Husband timely filed a motion to alter or amend. On September 12, 2013, an order was
    entered which adopted a parenting plan and set child support pursuant to the M&O on
    June 4, 2013. On September 13, 2013, Wife gave notice to Husband of her intent to
    relocate with the child to Pittsburgh, Pennsylvania. Subsequently, within thirty days of
    the September 12, 2013 order, Wife filed a motion to alter or amend and Husband filed a
    motion to re-open proof or, in the alternative, motion to alter or amend based on the
    requested relocation and Wife‟s employment. Thus, under Rule 59 of the Tennessee
    Rules of Civil Procedure, the trial court had every right to modify its initial order.
    As noted by Husband, Wife provided no transcript of the hearing of December 6,
    2013, and failed to submit a statement of evidence for use by this court as required by
    Rule 24(b) of the Tennessee Rules of Appellate Procedure. As Wife failed to properly
    file a transcript or statement of evidence, the decision of the trial court as to the
    termination of transitional alimony must stand. Further, the record supports the
    assertions of Husband that the trial court found Wife “lacked candor” and was “less than
    forthcoming.”
    “The amount of alimony,” if any, “to be allowed in any case is a matter for the
    discretion of the trial court in view of the particular circumstances, for the appellate
    courts are disinclined to review such discretion except in cases where it has manifestly
    been abused.” 
    Hanover, 775 S.W.2d at 617
    (citing Ingram v. Ingram, 
    721 S.W.2d 262
    - 11 -
    (Tenn. Ct. App. 1986)). When determining the nature and amount of an alimony award,
    the trial court should consider all relevant factors, including:
    1) The relative earning capacity, obligations, needs, and
    financial resources of each party, including income from
    pension, profit sharing or retirement plans and all other
    sources;
    2) The relative education and training of each party, the
    ability and opportunity of each party to secure such
    education and training, and the necessity of a party to
    secure further education and training to improve such
    party‟s earnings capacity to a reasonable level;
    3) The duration of the marriage;
    4) The age and mental condition of each party;
    5) The physical condition of each party, including, but not
    limited to, physical disability or incapacity due to a
    chronic debilitating disease;
    6) The extent to which it would be undesirable for a party to
    seek employment outside the home, because such party
    will be custodian of a minor child of the marriage;
    7) The separate assets of each party, both real and personal,
    tangible and intangible;
    8) The provisions made with regard to the marital property,
    as defined in § 36-4-121;
    9) The standard of living of the parties established during the
    marriage;
    10) The extent to which each party has made such tangible
    and intangible contributions to the marriage as monetary
    and homemaker contributions, and tangible and intangible
    contributions by a party to the education, training or
    increased earning power of the other party;
    11) The relative fault of the parties, in cases where the court,
    in its discretion, deems it appropriate to do so; and
    12) Such other factors, including the tax consequences to each
    party, as are necessary to consider the equities between
    the parties.
    Tenn. Code Ann. § 36-5-121(i).
    Wife sought to move to Pittsburgh, Pennsylvania based upon a job opportunity
    resulting in significantly increased income. She has substantial earning capacity and the
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    ability to work. We find the trial court did not abuse its discretion in relieving Husband
    of the requirement to pay Wife transitional alimony.
    F.
    Wife appears to be requesting attorney‟s fees from the divorce and from the
    relocation case. She argues she is entitled to her attorney‟s fees because “she earns little
    to no income in comparison to Husband.” Further, she avers she ultimately prevailed in
    her relocation case.
    An award of alimony in solido to pay attorney‟s fees is “appropriate only when the
    spouse seeking them lacks sufficient funds to pay his or her own legal expenses, or the
    spouse would be required to deplete his or her resources in order to pay them.”
    
    Gonsewski, 350 S.W.3d at 113
    (internal citations omitted). A trial court‟s decision
    regarding whether to award attorney‟s fees is reviewed by this court pursuant to an abuse
    of discretion standard. See In re Estate of Greenmyre, 
    219 S.W.3d 77
    , 85-86 (Tenn. Ct.
    App. 2005). A review of the record reveals Wife has not provided any proof of fees
    owed. Significantly, the trial court found both parties would pay his or her own
    attorney‟s fees in both the divorce action and the relocation action. We find the trial
    court did not abuse its discretion in finding Wife is not entitled to relief from paying her
    attorney‟s fees. We similarly decline Husband‟s request for attorney‟s fees on appeal.
    G.
    Wife avers the trial court erred awarding a judgment against her in favor of
    Husband for amounts which the court determined Wife received, but was not entitled.
    Wife maintains she should be able to retain all of child support received because she
    disagrees with the court‟s determination. It is clear the child was residing in Chattanooga
    with Husband during the months in question. The judgment against Wife in the amount
    of $5,772 plus interest is affirmed.
    H.
    When the trial court issued its M & O on May 13, 2014, it struck from the adopted
    parenting plan the requirement the parties provide proof of income on an annual basis.
    We find the trial court was well within its discretion to remove the proof of income
    requirement and committed no error.
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    V. CONCLUSION
    The judgment of the trial court is affirmed, and the case is remanded for such
    further proceedings as may be necessary. Costs of the appeal are taxed to the appellant,
    Marlene J. Bidelman, for which execution may issue, if necessary.
    ____________________________________________
    JOHN W. McCLARTY, JUDGE
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