ÿWPCr% m»Æaváw_Šì½6KZ´QÄDòåSaH»Û€¤^ŠìÍ{+“ ¸7‹ ®:xJ=øÕÉ×¢( õ¡ÖYöqmÇ\ÌÎttv©<ü"Å0†÷ÁëÆ¬L„VMUçÛˆ§ž¶?¢°ûØÉI ¯ú+?¡ÁÏI äwáò*l4š,÷P^ÕÇ#[r,b^½ú¼kQgX›²OÒWSV­Üg.áPýedrQ°œÎ_Ý‹&Gù^2‰ ¿=ËíW?Õ1XãÕü ÷o6žðÉÕ|Ϲyº£ÑËîqÕÃþÕ$Æ „ÑÚüÑ/xØ ô…J;)-d¥jý[š°‚ ÇâÆ/vë}^EËE`AC÷²;çóRýŸâÐÕÈ>–Nîñ}0’ZÙ·ßÂbÏ‹6¡˜–ËqÄé$ß+ü„IQˆ¹êzÉEÜËn>KEHhÙvO‘ðN…ò¼`ªòwùÄBúwPSðjµÖÅí¿zcuô˜ÃÔ¾¾ÆeI hé ç …=ÜÊŠ!c|œLyŽG?"þzÎÉäL¼Ïžd×w*ö åÁ‘­~ëÎG’õíÏôCÉ÷ßqÙs¡¦é™©C&ÍíaöÀ&*Áp'U9¬ç1ìÁãb#É\ %% ^ + 0ˆ7 w¿ UNà 4 z% ÒŸ q € m‚ =™ ÆÖ ÆœÆbÆ( 0DîN244EE GòRD E†ååååå±kkKbg g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g g 0ëo o o o BZ!Z! 0¤w! D3" D-N" 0K{"{" ASÆ"Æ# 0¤ß# 0Dƒ$ A«Ç$˜HP LaserJet 4250 PCL 6ÈÈÈÈ0»Vrœ3  (`£ª$¡¡Ñ€.ÑÑ8€½­»»d»»d8ÑÑ ý ÑÓ  Ó(í€"  Z6Times New Roman Regular=€M3ê:i¢×+00 ˜C:\PROGRA~1\COREL\WORDPE~1\TEMPLATE\CUSTOM~1\REVISE~1.WPTC:\Program Files\Corel\WordPerfect Office 2000\Template\Custom WP Templates\revised standard opinion.wpt3|x ÿU‹ÿÀÀÀ 3Ý ƒRû•$ÝÓ  Óà  àòòÚ  Ú1Ú  ÚóóÔ€ô")ò»»ÔÝ  ÝÔ_ÔThese€discounts€began€in€the€second€semester€of€the€dependentððs€first€school€year,€and€the€amount€of€theseÐ ° Ðdiscounts€increased€every€year€to€a€maximum€of€75%.Level 1Level 2Level 3Level 4Level 5‚Level 1Level 2Level 3Level 4Level 5„Level 1Level 2Level 3Level 4Level 5…Level 1Level 2Level 3Level 4Level 5(#Ã$òòÚ  Ú0Ú  Úóó Ý ƒRû•$ÝÓ  Óà  àòòÚ  Ú2Ú  ÚóóÔ€ô")ò»»ÔÝ  ÝÔ_ÔHe€was€not€entitled€to€the€tuition€discount€during€his€first€semester,€and€he€received€a€$2,000€academicÐ ° Ðscholarship. Ý ƒRû•$ÝÓ  Óà  àòòÚ  Ú3Ú  ÚóóÔ€ô")ò»»ÔÝ  ÝÔ_ÔDuring€this€period,€Ms.€Lopez€earned€between€$22,000€and€$26,000€per€year.€€Mr.€Taylor€earned€$90,000€perÐ ° Ðyear. WoottenLipscombTaylors I]tGarrettNakhoneinh NuttInt'lPlacenciaPenland COAretain[s BVTWhitehaven CmtyComdataFrizzellGatlinburgL.L.C. HousBerubeAssocsSimontonDenleyTyree EvcoClemmerMcClainKimbroughBostwick S.W.CorbinInmanNatlGrisoniOverstreetShoney P.J.PylantSpiveyHoneycutt GootGovtBirmanprotectableMaescherSouthardpromiseepromisorLintonw]rongfulGilreath ÷Ý ƒRû•$ÝÓ  Óà  àòòÚ  Ú4Ú  ÚóóÔ€ô")ò»»ÔÝ  ÝÔ_ÔThe€trial€court€initially€determined€that€Ms.€Ô_ÔLopezððsÔ_Ô€overpayments€amounted€to€$6,793. –Ý ƒRû•$ÝÓ  Óà  àòòÚ  Ú5Ú  ÚóóÔ€ô")ò»»ÔÝ  ÝÔ_ÔThe€court€found€that€Ms.€Lopez€should€not€have€stopped€paying€these€expenses€after€she€filed€her€lawsuit€andÐ ° Ðthat€Mr.€Taylor€had€only€partially€complied€by€paying€Adam€Ô_ÔTaylorððsÔ_Ô€car€insurance€which€averaged€only€$70€per€month. Õ  " ' ib011c10ib011c1 .    §Ý ƒRû•$ÝÓ  Óà  àòòÚ  Ú7Ú  ÚóóÔ€ô")ò»»ÔÝ  ÝÔ_ÔMr.€Taylorððs€and€Adam€Taylorððs€actions€will€not€affect€that€portion€of€the€partiesðð€martial€dissolutionÐ ° Ðagreement€concerning€their€other€sonððs€college€expenses€because€there€is€no€evidence€that€he€participated€in€the€schemeÐ tÄ Ðto€defraud€Ms.€Lopez. AÝ ƒRû•$ÝÓ  Óà  àòòÚ  Ú6Ú  ÚóóÔ€ô")ò»»ÔÝ  ÝÔ_ÔMs.€Lopez€deposited€$2,972€into€her€Ô_ÔsonððsÔ_Ô€account€for€his€expenses€during€the€Spring€2001€semester.€€BasedÐ ° Ðon€her€Ô_ÔsonððsÔ_Ô€actual€net€expenses,€her€payment€should€have€been€only€$2,340.€€The€record€shows€that€after€Ms.€LopezÐ tÄ Ðmade€the€deposit€in€her€Ô_ÔsonððsÔ_Ô€account,€he€wrote€a€check€to€his€father€for€$632.50.€€- ù-(|G2û•$¤¤Ý ƒ£ª!ÝÑ€.ÑÑ8€’»»dd8ÑÑ ý ÑÓ  ÓÝ  Ýà  àòòÚ  Ú0Ú  ÚóóÔ€ô")ò»»Ô d(|3ÏŠ$££Ý ƒ£ª!ÝÑ€.ÑÑ8€’»»dd8ÑÑ ý ÑÓ  ÓÝ  ÝVVVV'ÿÿdxd)!ÈÈÈÈdxdx( ±þ$’’ò òFigure€Ú  Ú1Ú  Úó ó^_X`YEþÿ<<CÿÿƒLevel 1Level 2Level 3Level 4Level 5(|3ÏŠ$¢¢Ý ƒ£ª!ÝÑ€.ÑÑ8€’»»dd8ÑÑ ý ÑÓ  ÓÝ  Ý($$””ò òÚ  Ú1Ú  Úó óX[Z&OLE 2.0 Box <=8ÿÿÿÿÿÿÿÿÿÿCÿÿ HKKKKÝ ƒ£ª!ÝÑ€.ÑÑ8€’»»ddÈ8ÑÑ ý ÑÓ  ÓÝ  ÝÔ_ÔÑTRXì3Ø'LetterXà3Ø' Letter3Ø'Letter ÓÝ  ÝÔ_ÔññññRXÜ3Ø'Lÿ3Ø'LetterTÑÑÀ°ÑÑ  ÑÔ€¼’»»»ÔÑ8€ÚýXXdì»»d8ÑÑ  Ñà@ü ü ìàÔ‡îЍ’ÔIN€THE€COURT€OF€APPEALS€OF€TENNESSEEˆÐ ° Ðà@kk$ìàAT€NASHVILLEÔ#†¼’»îîЍn#ԈРÖ& ÐÓ  ÓJanuary€4,€2005€SessionÐ üL ÐÔ‡XÚýX»¼’ÔÌò òÔ#†¼’»XXÚýV#ÔMARY€TAYLOR€LOPEZ€v.€DANNY€HOLBROOK€TAYLOR€òòet€al.óóÔ‡XÚýX»¼’Ôó óÐ úJ ÐÌà@@½½ìàò òAppeal€from€the€Circuit€Court€for€Wilson€CountyÐ ú J Ðà@@øøìàNo.€12524€€€€€€John€D.€Wootten,€Jr.,€JudgeÐ æ 6 ÐÌà@@ìì*ìàßA€V) °°` d€÷E<½ ` AßÐ ¾   ÐÌà@@TTìàNo.€M2003„02481„Ô_ÔCOAÔ_Ô„R3„CV€„€Filed€December€28,€Ô_Ô2005Ô_ԀР¹  ÐÌßA€V) °°` dE<` AßÐ ‘á  Ðó óÓ  ÓÌThis€appeal€involves€a€dispute€between€divorced€parents€over€one€of€their€sonððs€college€expenses.€Ð ŒÜ  ÐTheir€older€son€became€eligible€for€a€substantial€tuition€discount€after€his€father€was€employed€byÐ xÈ  Ðthe€university€where€he€was€enrolled.€€However,€the€father€and€son€concealed€the€fatherððsÐ d´ Ðemployment€and€the€sonððs€discount€from€the€mother€and€actually€sent€her€statements€that€did€notÐ P  Ðreflect€the€discount.€€The€mother€paid€one„half€of€the€expenses€reflected€in€these€statements€until€sheÐ <Œ Ðdiscovered€the€tuition€discount.€€She€then€filed€suit€against€her€former€husband€and€her€son€in€theÐ (x ÐCircuit€Court€for€Wilson€County€alleging€breach€of€contract€and€fraud.€€She€also€sought€a€declarationÐ d Ðregarding€her€continuing€obligation€to€pay€her€sonððs€college€expenses.€€Following€a€bench€trial,€theÐ P Ðtrial€court€concluded€that€the€father€had€breached€the€marital€dissolution€agreement€and€ordered€theÐ ì< Ðfather€to€pay€the€mother€$2,737.01.€€The€court€also€found€that€the€mother€had€breached€the€maritalÐ Ø( Ðdissolution€agreement€by€declining€to€pay€her€sonððs€college€expenses€after€discovering€the€tuitionÐ Ä Ðdiscount€and€ordered€her€to€resume€paying€her€share€of€these€expenses.€€The€mother€appealed.€€WeÐ ° Ðhave€concluded€(1)€that€the€father€committed€a€material€breach€of€the€marital€dissolution€agreement,Ð œì Ð(2)€that€the€father€and€the€son€engaged€in€fraudulent€conduct€by€concealing€the€tuition€discount€fromÐ ˆØ Ðthe€mother€and€then€pocketing€her€overpayments,€(3)€that€the€mother€did€not€breach€the€maritalÐ tÄ Ðdissolution€agreement€when€she€stopped€paying€her€sonððs€college€expenses,€and€(4)€that€the€trialÐ `° Ðcourt€erred€in€calculating€the€amount€of€the€motherððs€overpayment.€€Accordingly,€we€haveÐ L œ Ðdetermined€that€the€mother€is€entitled€to€recover€$3,590€from€the€husband€and€that€the€actions€of€theÐ 8!ˆ  Ðfather€and€son€warrant€terminating€her€obligation€to€pay€the€sonððs€college€expenses.€€€€Ð $"t! ÐÌÔ#†¼’»XXÚýÓ#ÔÔ‡XÚýX»¼’ÔÓÓò òTenn.€R.€App.€P.€3€Appeal€as€of€Right;€Judgment€of€the€Circuit€Court€Affirmed€in€PartÐ ü#L# ÐAnd€Reversed€in€Partó óÐ è$8 $ ÐÌòòÓ  ÓÔ#†¼’»àXÚý #ÔÔ‡XÚýX.¼’ÔWilliam€C.€Koch,€Jr.,óó€P.J.,€M.S.,€delivered€the€opinion€of€the€court,€in€which€òòWilliam€B.€Cainóó€andÐ À&"& ÐòòFrank€G.€Clement,€Jr.,€JJ.óó,€joined.Ð ¬'ü"' ÐÌBrad€W.€Hornsby€and€Aaron€S.€Guin,€Murfreesboro,€Tennessee,€for€the€appellant,€Mary€TaylorÐ „)Ô$) ÐLopez.Ð p*À%* ÐÌGregory€D.€Smith,€Nashville,€Tennessee,€for€the€appellees,€Danny€Holbrook€Taylor,€Adam€HolbrookÐ H,˜', ÐTaylor,€and€Phillip€Anthony€Taylor.Ð 4-„(- ÐÐ  .p).ý ÐÓìÓò òOPINIONó óÔ#†¼’»XXÚý#ÔÔ‡XÚýX»¼’ÔÐ ° ÐòòóóÔ#†¼’»XXÚý‰#ÔÓ  ÓÔ€XÚýX»¼’Ôà  àÌà@¬¬)ìàò òI.ó óˆÐ ˆØ ÐÌà  àIn€October€1992,€the€Wilson€County€General€Sessions€Court€granted€Danny€Taylor€a€divorceÐ `° Ðfrom€Mary€Taylor€(now€Mary€Taylor€Lopez)€on€the€ground€of€irreconcilable€differences.€€In€theÐ L œ Ðmarital€dissolution€agreement€that€was€incorporated€into€the€final€decree,€the€parties€agreed€to€jointÐ 8 ˆ Ðcustody€of€their€two€sons,€aged€ten€and€seven,€with€Ms.€Lopez€as€the€primary€residential€parent.€€TheÐ $ t Ðparties€also€agreed€that€they€would€ð ðequally€pay€the€childrenððs€college€education€including€tuition,Ð  ` Ðbooks,€school€dues€and€room€and€board€while€they€attend€college.ðð€Ð ü L  ÐÌà  àFollowing€the€divorce,€the€partiesðð€children€apparently€began€residing€with€Mr.€Taylor,€andÐ Ô$  ÐMs.€Lopez€began€paying€child€support.€€Either€in€late€1999€or€early€2000,€Mr.€Taylor€filed€a€petitionÐ À  Ðto€increase€and€extend€Ms.€Lopezððs€child€support€obligations.€€Ms.€Lopez€responded€by€requestingÐ ¬ü  Ða€reduction€in€her€child€support€because€the€partiesðð€oldest€child,€Adam€Taylor,€was€about€to€turnÐ ˜è  Ðeighteen.€€In€an€order€dated€March€29,€2000,€the€court€denied€Mr.€Taylorððs€petition€and€adjusted€Ms.Ð „Ô  ÐLopezððs€child€support€payments€effective€on€Adam€Taylorððs€eighteenth€birthday.€€The€court€alsoÐ pÀ Ðclarified€the€partiesðð€obligations€with€regard€to€paying€for€their€childrenððs€college€educations.€€TheÐ \¬ Ðorder€specifically€stated€that:Ð H˜ ÐÌà8  àà8` Ð Ð àthe€Petitioner€[Mr.€Taylor]€and€Respondent€[Ms.€Lopez]€shall€both€beÐ  p Ðrequired€to€pay€one„half€of€the€college€expenses€for€the€partiesððÐ  \ Ðchildren,€as€ordered€by€the€Final€Decree€of€Divorce.€€This€shallÐ øH Ðinclude€one„half€of€the€childððs€tuition,€books,€school€dues,€and€roomÐ ä4 Ðand€board.€€That€the€child€shall€establish€a€checking€account€at€aÐ Ð  ÐNational€Bank€of€his€choosing€into€which€the€parties€will€deposit€theirÐ ¼  Ðone„half€of€the€amounts€necessary€to€pay€for€tuition,€school€dues,€andÐ ¨ø Ðroom€and€board.€€The€child€shall,€with€the€assistance€of€the€Petitioner,Ð ”ä Ðprovide€information€pertaining€to€the€bank€account,€andÐ €Ð Ðdocumentation€of€the€exact€amount€of€these€expenses€to€theÐ l¼ ÐRespondent€in€a€timely€manner€so€that€the€appropriate€sums€can€beÐ X ¨ Ðdeposited€to€said€bank€account€within€fifteen€(15)€days€of€theirÐ D!” Ðreceipt.€€Costs€for€books€shall€be€initially€paid€by€the€child,€or€by€theÐ 0"€  ÐPetitioner,€who€shall€then€provide€Respondent€with€copies€of€theÐ #l! Ðreceipts,€and€she€shall€then€reimburse€the€proper€amount€to€hisÐ $X" Ðaccount,€or€to€the€Petitioner,€within€fifteen€(15)€days€of€the€date€sheÐ ô$D # Ðreceives€such€receipts.Ðà%0!$` x` x ÐÌThe€order€also€required€each€party€to€provide€$100€per€month€for€the€childððs€ð ðentertainment€and€foodÐ ¸'#& Ðexpenses.ðð€€Ð ¤(ô#' ÐÌà  àIn€August€2000,€Adam€Taylor€enrolled€at€David€Lipscomb€University€following€hisÐ |*Ì%) Ðgraduation€from€high€school.€€In€December€2000,€Mr.€Taylor€became€employed€by€David€LipscombÐ h+¸&* ÐUniversity€as€its€Executive€Vice€President€for€Financial€Affairs.€€One€of€the€employment€benefitsÐ T,¤'+ ÐMr.€Taylor€received€was€that€his€dependents€became€eligible€to€receive€substantial€tuition€discountsÐ ° Ðif€they€attended€David€Lipscomb€University.׃ ×Ý ƒ#ÃÝòòÚ  Ú1Ú  ÚóóÝ  Ý×  ×€€Mr.€Taylor€and€Adam€Taylor€decided€not€to€informÐ œì ÐMs.€Lopez€that€Mr.€Taylor€was€employed€at€David€Lipscomb€University€or€that€Adam€Taylor€wouldÐ ˆØ Ðbe€paying€a€discounted€tuition.Ð tÄ ÐÌà  àTheir€plan€succeed€for€four€semesters.€€Adam€Taylorððs€net€expenses€for€the€Fall€2000Ð L œ Ðsemester€were€$5,764.׃×Ý ƒ#ÃÝòòÚ  Ú2Ú  ÚóóÝ  Ý×  ×€€Mr.€Taylor€prepared€a€letter€for€Adam€to€send€to€Ms.€Lopez,€and€Ms.€LopezÐ 8 ˆ Ðpromptly€deposited€$2,882€into€Adamððs€account.€€Adam€Taylor€was€entitled€to€a€25%€tuitionÐ $ t Ðdiscount€in€the€Spring€2001€semester.€€Despite€the€fact€that€his€net€expenses€were€$4,624,€Mr.€TaylorÐ  ` Ðprepared€a€letter€for€his€son€to€send€Ms.€Lopez€stating€that€his€expenses€were€$5,944.€€Believing€thatÐ ü L  Ðamount€to€be€accurate,€Ms.€Lopez€deposited€$2,972€into€Adamððs€account.€€Thereafter,€Mr.€TaylorÐ è 8  Ðpaid€$2,312€toward€his€sonððs€college€expenses,€and€Adam€Taylor€wrote€his€father€a€check€forÐ Ô$  Ð$632.50€ð!ð€the€amount€of€Ms.€Lopezððs€overpayment.Ð À  ÐÌà  àThis€pattern€repeated€itself€during€the€Fall€2001€and€the€Spring€2002€semesters.€€Even€thoughÐ ˜è  ÐAdam€Taylorððs€net€expenses€for€the€Fall€2001€and€Spring€2002€semesters€were€$3,862,€Ms.€LopezÐ „Ô  Ðdeposited€$3,410€into€her€sonððs€account€based€on€Mr.€Taylorððs€and€Adamððs€representations€that€theÐ pÀ Ðexpenses€were€$6,820.€€Ð \¬ ÐÌà  àWhen€the€time€came€to€request€payment€for€the€Fall€2002€semester,€Mr.€Taylor€and€AdamÐ 4„ Ðrepresented€to€Ms.€Lopez€that€Adamððs€net€expenses€were€$7,316,€even€though€they€were€actuallyÐ  p Ðonly€$3,593.€€Ms.€Lopez€declined€to€deposit€any€funds€into€her€sonððs€account€because€by€this€timeÐ  \ Ðshe€had€discovered€that€Mr.€Taylor€was€working€for€David€Lipscomb€University,€and€she€suspectedÐ øH Ðthat€her€son€was€receiving€a€tuition€discount.€€Her€suspicions€were€confirmed€when€Adam€TaylorÐ ä4 Ðrefused€to€respond€when€she€asked€him€if€he€was€receiving€a€tuition€discount.Ð Ð  ÐÌà  àIn€December€2002,€Ms.€Lopez€filed€an€action€in€the€Circuit€Court€for€Wilson€County,Ð ¨ø Ðalleging€breach€of€contract€and€fraud.€€She€also€sought€a€declaratory€judgment€regarding€herÐ ”ä Ðcontinuing€obligation€to€pay€child€support.€€She€requested€the€trial€court€either€to€rescind€the€portionÐ €Ð Ðof€the€marital€dissolution€agreement€obligating€her€to€pay€college€expenses€or€to€order€Mr.€TaylorÐ l¼ Ðand€Adam€to€reimburse€her€for€the€overpayments€she€had€made€as€a€result€of€their€deception.€Ð X ¨ ÐÌà  àMr.€Taylor€took€the€position€that€the€tuition€discount€should€be€credited€entirely€to€himÐ 0"€  Ðbecause€it€was€a€benefit€he€received€by€working€at€David€Lipscomb€University.€€Thus,€even€after€Ms.Ð #l! ÐLopez€filed€her€suit,€Mr.€Taylor€and€Adam€sent€Ms.€Lopez€a€letter€stating€that€Adamððs€collegeÐ $X" Ðexpenses€for€the€Spring€2003€semester€were€$7,618,€even€though€his€net€expenses€were€only€$3,676.€Ð ô$D # ÐWhen€Ms.€Lopez€declined€to€deposit€$3,809€into€Adamððs€account,€Mr.€Taylor€and€Adam€filed€aÐ à%0!$ Ðcounterclaim€against€Ms.€Lopez€for€$3,809.€€Ð Ì&"% ÐÐ ¸'#& Ðà  àThe€court€conducted€a€bench€trial€in€June€2003.€€Ms.€Lopez€presented€evidence€substantiatingÐ ° Ðthe€conduct€of€Mr.€Taylor€and€Adam€since€Adamððs€enrollment€at€David€Lipscomb€University.€€SheÐ œì Ðalso€pointed€out€the€income€disparity€between€her€and€Mr.€Taylor׃×Ý ƒ#ÃÝòòÚ  Ú3Ú  ÚóóÝ  Ý×  ×€and€explained€that€she€had€beenÐ ˆØ Ðrequired€to€withdraw€funds€from€her€IRA€to€pay€these€college€expenses.€€Mr.€Taylor€and€AdamÐ tÄ ÐTaylor€were€unrepentant€about€their€conduct,€insisting€that€the€discount€belonged€to€Mr.€TaylorÐ `° Ðrather€than€to€Adam€Taylor.€€For€example,€Adam€Taylor€explained:Ð L œ ÐÌà8  àà8` Ð Ð à[I]t€was€my€Dadððs€benefit€and€therefore€directly€had€no€relation€on€myÐ $ t Ðmom.€.€.€.€So,€it€wasnððt€her€benefit,€and€there€was€no€reason€to€giveÐ  ` Ðher€any€„€„€I€mean,€one€thing,€we€didnððt€want€her€into€our€life,€youÐ ü L  Ðknow.€€So,€we€felt€there€was€no€reason€to€let€her€know€if€it€was€notÐ è 8  Ðhers.€€à ¸ àÐÔ$ ` x` x ÐÌMr.€Taylor€justified€his€actions€by€explaining:Ð ¬ü  ÐÌà8  àà8` Ð Ð àIf€you€go€back€to€the€history€of€bartering,€exchange,€you€know,€whatÐ „Ô  Ðpeople€pay€for€things.€€I€mean,€youððre€interpretation€of€pay€is€muchÐ pÀ Ðdifferent€than€my€interpretation€of€pay.€€If€youððre€talking€about€[how]Ð \¬ ÐMs.€Lopez€wrote€a€check,€thatððs€one€thing.€.€.€.€[If]€youððre€talkingÐ H˜ Ðabout€how€I€paid€that.€€I€drive€to€Nashville€every€day,€an€hour€up,€anÐ 4„ Ðhour€back.€€If€you€want€to€know,€my€compensation€is€occurring€everyÐ  p Ðday.€€And,€you€know,€again,€I€mentioned€a€few€minutes€ago,€the€onlyÐ  \ Ðperson€to€gain€in€this€is€Mrs.€Lopez€because€these€two€boys€donððt€payÐ øH Ðanything.€€Ðä4` x` x Ðà8  àà8` Ð Ð àà ¸ àNow,€I€just€want€to€say,€you€know,€pay€in€your€terms€is€totallyÐ Ð  Ðdifferent€than€pay€in€my€terms.€€You€know,€in€the€deposition€youÐ ¼  Ðwent€over€and€over€with€that.€€But€the€reality€of€it€is,€I€certainlyÐ ¨ø Ðbelieve€that€I€pay€many,€many€times€over€the€terms€pay,€with€myÐ ”ä Ðemployee€tuition€discount.€Ð€Ð` x` x ÐÌNeither€Mr.€Taylor€nor€Adam€Taylor€provided€a€sound€explanation€for€their€decision€to€keep€Ms.Ð X ¨ ÐLopez€in€the€dark€about€Mr.€Taylorððs€employment€at€David€Lipscomb€University€or€the€existenceÐ D!” Ðof€the€tuition€discounts.€€Adam€Taylor€testified€that€Ms.€Lopez€was€not€told€because€of€ð ðpastÐ 0"€  Ðactivities€that€had€occurred.ðð€€For€his€part,€Mr.€Taylor€testified€that€he€ð ðdidnððt€see€any€reason€IÐ #l! Ðneeded€to€let€her€know€that€I€was€employed€at€Lipscomb€University.€€I€didnððt€see€that€it€had€anyÐ $X" Ðvalue.ðð€Ð ô$D # ÐÌà  àThe€trial€court€concluded€that€Mr.€Taylor€and€Adam€Taylor€had€not€committed€fraud€but€thatÐ Ì&"% Ðâ âMr.€Taylor€had€breached€the€marital€dissolution€agreement€and€should€be€required€to€reimburse€Ms.Ð ¸'#& ÐLopez€for€her€overpayments.׃×Ý ƒ#ÃÝòòÚ  Ú4Ú  ÚóóÝ  Ý×  ×€€The€court€ordered€Ms.€Lopez€to€continue€paying€her€share€of€AdamÐ ° Ðâ âTaylorððs€college€expenses.€€The€court€also€concluded€that€both€parties€had€not€complied€with€theirÐ œì Ðobligations€to€pay€Adam€Taylor€$100€per€month€for€his€ð ðentertainment€and€food€expenses.ðð׃T×Ý ƒ#ÃÝòòÚ  Ú5Ú  ÚóóÝ  Ý×  ×Ð ˆØ ÐÌà  àShortly€after€its€decision,€the€trial€court€informed€the€parties€that€it€intended€to€modify€itsÐ `° Ðdecision€in€several€material€respects€and€requested€the€parties€to€return€to€court€for€additionalÐ L œ Ðfindings€of€fact.€€On€September€12,€2003,€the€trial€court€modified€its€decision€to€find€that€both€partiesÐ 8 ˆ Ðhad€breached€the€marital€dissolution€agreement.€€The€court€concluded€that€Ms.€Lopez€had€breachedÐ $ t Ðthe€agreement€by€refusing€to€pay€for€Adam€Taylorððs€college€expenses€after€she€filed€her€suit.€€TheÐ  ` Ðcourt€also€reduced€the€$6,793€judgment€against€Mr.€Taylor€to€$2,737.01€to€take€into€considerationÐ ü L  Ðthe€partiesðð€respective€tuition€obligations€for€the€Fall€2002€and€Spring€2003€semesters.Ð è 8  ÐÌà  àMs.€Lopez€appealed.€€She€takes€issue€with€the€trial€courtððs€conclusions€(1)€that€she€breachedÐ À  Ðthe€martial€dissolution€agreement€by€discontinuing€the€college€expenses€payments€after€sheÐ ¬ü  Ðdiscovered€the€activities€of€Mr.€Taylor€and€Adam€Taylor€and€(2)€that€Mr.€Taylor€and€Adam€TaylorÐ ˜è  Ðhad€not€committed€fraud.€€She€also€asserts€that€the€trial€court€erred€by€reducing€its€original€$6,793Ð „Ô  Ðjudgment€and€by€refusing€to€give€her€access€to€Adam€Taylorððs€college€financial€records.€€For€theirÐ pÀ Ðpart,€Mr.€Taylor€and€Adam€Taylor€assert€that€the€trial€court€made€several€serious€mathematical€errorsÐ \¬ Ðwhen€it€calculated€Ms.€Lopezððs€overpayment.Ð H˜ ÐÌà@……)ìàò òII.ó óˆÐ  p Ðà@nn ìàò òòòThe€Partiesðð€Respective€Obligations€to€Pay€College€Expensesóóó óˆÐ  \ ÐÌà  àWe€turn€first€to€the€legal€basis€for€the€partiesðð€obligations€to€pay€their€childrenððs€collegeÐ ä4 Ðexpenses.€€These€expenses€are€not€legally€required€because€parents€generally€do€not€have€a€duty€toÐ Ð  Ðsupport€their€children€past€the€age€of€majority.€€òòBlackburn€v.€Blackburnóó,€526€S.W.2d€463,€465€(Tenn.Ð ¼  Ð1975);€òòóóTenn.€Code€Ann.€ðð€34„1„102(b)€(2001).€€However,€parents€may€voluntarily€take€on€greaterÐ ¨ø Ðsupport€obligations€than€the€law€requires,€and€when€they€do,€this€obligation€can€be€enforced€as€aÐ ”ä Ðmatter€of€contract.€€òòHathaway€v.€Hathawayóó,€98€S.W.3d€675,€678€(Tenn.€Ct.€App.€2002);€òòBryan€v.Ð €Ð ÐLeachóó,€85€S.W.3d€136,€151€(Tenn.€Ct.€App.€2001);€òòSandusky€v.€Sanduskyóó,€No.€M2000„00288„COA„Ð l¼ ÐR3„CV,€2001€WL€327898,€at€*4€(Tenn.€Ct.€App.€Apr.€5,€2001)€(No€Tenn.€R.€App.€P.€11€applicationÐ X ¨ Ðfiled).Ð D!” ÐÌà  àMartial€dissolution€agreements€frequently€memorialize€divorcing€partiesðð€agreementsÐ #l! Ðregarding€the€payment€of€college€expenses.€€These€agreements€are€essentially€contracts€between€aÐ $X" Ðhusband€and€wife€in€contemplation€of€divorce.€€òòTowner€v.€Towneróó,€858€S.W.2d€888,€890€(Tenn.Ð ô$D # Ð1993);€òòPylant€v.€Spiveyóó,€174€S.W.3d€143,€151€(Tenn.€Ct.€App.€2003).€€They€should€be€construed€andÐ à%0!$ Ðenforced€just€like€other€contracts.€€òòBogan€v.€Boganóó,€60€S.W.3d€721,€730€(Tenn.€2001);€òòHoneycuttÐ Ì&"% Ðv.€Honeycuttóó,€152€S.W.3d€556,€561€(Tenn.€Ct.€App.€2003).€€Like€all€other€contracts,€maritalÐ ¸'#& Ðdissolution€agreements€contain€an€implied€covenant€of€good€faith€and€fair€dealing€in€the€performanceÐ ° Ðand€interpretation€of€the€contract.€€òòElliott€v.€Elliottóó,€149€S.W.3d€77,€84„85€(Tenn.€Ct.€App.€2004).€Ð œì ÐWhile€this€covenant€does€not€create€new€contractual€rights€or€obligations,€it€protects€the€partiesððÐ ˆØ Ðreasonable€expectations€and€their€right€to€receive€the€benefits€of€the€agreement€they€entered€into.€Ð tÄ ÐòòGoot€v.€Metropolitan€Govððtóó,€No.€M2003„002013„COA„R3„CV,€2005€WL€3031638,€at€*6„7€(Tenn.Ð `° ÐCt.€App.€Nov.€9,€2005).€€Ð L œ ÐÌà  àThe€partiesðð€marital€dissolution€agreement€is€so€clear€and€unambiguous€that€we€need€notÐ $ t Ðresort€to€the€canons€of€contract€construction€to€ascertain€the€partiesðð€intent€or€the€nature€of€theirÐ  ` Ðagreement.€€Each€party€agreed€to€pay€one„half€of€their€childrenððs€(1)€college€tuition,€(2)€school€booksÐ ü L  Ðand€dues,€and€(3)€room€and€board.€€They€also€agreed€that€each€of€them€would€provide€each€childÐ è 8  Ð$100€per€month€for€ð ðentertainment€and€food€expensesðð€while€attending€college.€€This€interpretationÐ Ô$  Ðwas€reiterated€and€confirmed€in€the€trial€courtððs€March€29,€2000€order.€€Thus,€for€the€purpose€of€thisÐ À  Ðopinion,€we€conclude€that€both€Mr.€Taylor€and€Ms.€Lopez€were€contractually€obligated€to€pay€one„Ð ¬ü  Ðhalf€of€the€expenses€each€of€their€children€actually€incurred€for€tuition,€books€and€dues,€and€roomÐ ˜è  Ðand€board.Ð „Ô  ÐÌà@^^(ìàò òIII.ó óˆÐ \¬ Ðà@j j ìàòòò òThe€Conduct€of€Mr.€Taylor€and€Adam€Tayloró óóóˆÐ H˜ ÐÌà  àNeither€party€disagrees€with€the€trial€courtððs€conclusion€that€Mr.€Taylor,€with€the€assistanceÐ  p Ðof€Adam€Taylor,€breached€the€martial€dissolution€agreement€by€knowingly€presenting€Ms.€LopezÐ  \ Ðwith€materially€incomplete€and€misleading€tuition€statements€for€the€purpose€of€inducing€her€to€payÐ øH Ðmore€than€her€share€of€Adam€Taylorððs€college€expenses.€€By€violating€the€covenant€of€good€faith€andÐ ä4 Ðfair€dealing,€Mr.€Taylor€was€able€to€evade€his€obligation€to€pay€one„half€of€his€sonððs€collegeÐ Ð  Ðexpenses.€€However,€Ms.€Lopez€asserts€that€the€trial€court€erred€by€declining€to€find€that€Mr.€TaylorððsÐ ¼  Ðconduct€was€fraudulent.€€We€agree.Ð ¨ø ÐÌà  àThe€essence€of€fraud€is€deception.€€In€its€most€general€sense,€fraud€is€a€trick€or€artifice€orÐ €Ð Ðother€use€of€false€information€that€induces€a€person€to€act€in€a€way€that€he€or€she€would€not€otherwiseÐ l¼ Ðhave€acted.€€òòSee€Rawlings€v.€John€Hancock€Mut.€Life€Ins.€Co.óó,€78€S.W.3d€291,€301€(Tenn.€Ct.€App.Ð X ¨ Ð2001).€€Fraud€occurs€when€a€person€intentionally€misrepresents€a€material€fact€or€intentionallyÐ D!” Ðproduces€a€false€impression€in€order€to€mislead€another€or€to€obtain€an€unfair€advantage.€€òòBrown€v.Ð 0"€  ÐBirman€Managed€Care,€Inc.óó,€42€S.W.3d€62,€66€(Tenn.€2001).€€The€elements€of€a€claim€for€fraudÐ #l! Ðinclude:€(1)€an€intentional€misrepresentation€of€an€existing€material€fact,€(2)€knowledge€of€theÐ $X" Ðrepresentationððs€falsity,€and€(3)€injury€caused€by€reasonable€reliance€on€the€misrepresentation.€Ð ô$D # ÐòòConcrete€Spaces,€Inc.€v.€Senderóó,€2€S.W.3d€901,€904€(Tenn.€1999);€òòFirst€Natððl€Bank€v.€Brooks€Farmsóó,Ð à%0!$ Ð821€S.W.2d€925,€927€(Tenn.€1991);€òòMetropolitan€Govððt€v.€McKinneyóó,€852€S.W.2d€233,€237€(Tenn.Ð Ì&"% ÐCt.€App.€1992).€Ð ¸'#& ÐÌà  àThe€evidence€in€this€record€fails€to€support€the€trial€courtððs€conclusion€that€Mr.€Taylor€andÐ )à$( ÐAdam€Taylor€did€not€fraudulently€induce€Ms.€Lopez€to€pay€more€than€her€required€share€of€AdamÐ |*Ì%) ÐTaylorððs€college€expenses.€€Beginning€in€the€Spring€2001€semester,€they€intentionally€representedÐ h+¸&* Ðto€Ms.€Lopez€that€Adam€Taylorððs€college€expenses€were€greater€than€they€actually€were.€€Ms.€LopezÐ T,¤'+ Ðreasonably€relied€on€these€representations€and,€as€a€result,€paid€more€than€her€share€of€AdamÐ ° ÐTaylorððs€college€expenses.€€In€fact,€by€the€Fall€2002€semester,€Mr.€Taylor€and€Adam€Taylor€wereÐ œì Ðrequesting€Ms.€Lopez€to€make€payments€that€exceeded€Adamððs€actual€expenses.€€Mr.€Taylor€unfairlyÐ ˆØ Ðbenefitted€from€this€arrangement,€not€only€because€he€tricked€Ms.€Lopez€into€paying€more€than€herÐ tÄ Ðshare€of€their€sonððs€expenses,€but€also€because€on€at€least€one€occasion,€Adam€Taylor€gave€him€theÐ `° Ðdifference€between€the€amount€Ms.€Lopez€deposited€in€his€account€and€her€correct€share€of€hisÐ L œ Ðexpenses.׃"×Ý ƒ#ÃÝòòÚ  Ú6Ú  ÚóóÝ  Ý×  ×€€Ð 8 ˆ ÐÌà@dd)ìàò òIV.ó óˆÐ  ` Ðà@uu ìàòòò òThe€Consequences€of€the€Conduct€of€Mr.€Taylor€and€Adam€Tayloró óóóˆÐ ü L  ÐÌà  àMs.€Lopez€also€takes€issue€with€the€trial€courtððs€conclusions€(1)€that€she€breached€the€maritalÐ Ô$  Ðdissolution€agreement€when€she€discontinued€paying€her€sonððs€college€expenses€and€(2)€that€sheÐ À  Ðshould€be€required€to€continue€paying€her€sonððs€college€expenses€despite€the€fact€that€Mr.€Taylor,Ð ¬ü  Ðwith€Adam€Taylorððs€assistance,€breached€his€obligations€under€the€marital€dissolution€agreement.€Ð ˜è  ÐShe€insists€that€she€did€not€breach€contract€because€the€conduct€of€both€Mr.€Taylor€and€Adam€TaylorÐ „Ô  Ðprovide€grounds€for€terminating€her€obligation.€€We€agree.Ð pÀ ÐÌà  àThis€matter€is€straightforward€with€regard€to€whatever€contractual€obligations€Ms.€Lopez€mayÐ H˜ Ðhave€had€to€Mr.€Taylor.€€A€party€to€a€contract€may€terminate€its€performance€under€the€contract€whenÐ 4„ Ðthe€other€party€(1)€is€wholly€unable€to€complete€the€contract,€òòCity€of€Bristol€v.€Bostwickóó,€146€Tenn.Ð  p Ð205,€211,€240€S.W.€774,€776€(1922);€(2)€manifests€an€intent€to€abandon€the€contract,€òòBrady€v.€Oliveróó,Ð  \ Ð125€Tenn.€595,€614,€147€S.W.€1135,€1139€(1911);€(3)€manifests€an€intent€to€no€longer€be€bound€byÐ øH Ðthe€contract,òò€Church€of€Christ€Home€for€Aged,€Inc.€v.€Nashville€Trust€Co.óó,€184€Tenn.€629,€642,€202Ð ä4 ÐS.W.2d€178,€183€(1947);€or€(4)€commits€fraud€on€the€party€seeking€to€terminate€the€contract.òò€€W.F.Ð Ð  ÐHolt€Co.€v.€A€&€E€Elec.€Co.óó,€665€S.W.2d€722,€730€(Tenn.€Ct.€App.€1983).€€Mr.€Taylorððs€conduct,Ð ¼  Ðwhether€it€be€characterized€as€a€breach€of€contract€or€fraud,€excused€Ms.€Lopez€of€furtherÐ ¨ø Ðperformance€of€her€contractual€obligations€to€him.Ð ”ä ÐÌà  àHowever,€Mr.€Taylor€and€Ms.€Lopez€are€not€the€only€parties€with€legally€protectable€interestsÐ l¼ Ðin€the€marital€dissolution€agreement.€€Their€sons€are€intended€third„party€beneficiaries€of€the€portionÐ X ¨ Ðof€the€marital€dissolution€agreement€regarding€the€payment€of€college€expenses.€€Such€agreementsÐ D!” Ðare€generally€regarded€as€intended€third„party€beneficiary€contracts€because€their€purpose€is€to€conferÐ 0"€  Ða€benefit€on€the€children€covered€by€the€agreement.€€òòSee€In€re€Marriage€of€Smith€&€Maescher,€óó21Ð #l! ÐCal.€App.€4th€100,€105€(Cal.€Ct.€App.€1993);€òòSouthard€v.€Southardóó,€756€So.€2d€251,€253€(Fla.€Dist.Ð $X" ÐCt.€App.€2000);€òòNoble€v.€Fisheróó,€894€P.2d€118,€123€(Idaho€1995);€òòMiller€v.€Milleróó,€516€N.E.2d€837,Ð ô$D # Ð844€(Ill.€Ct.€App.€1987);€òòStevens€v.€Stevensóó,€798€S.W.2d€136,€139€(Ky.€1990);€òòAdams€v.€Adamsóó,€320Ð à%0!$ ÐN.Y.S.2d€636,€638„39€(N.Y.€Sup.€Ct.€1971).€€Ð Ì&"% Ðâ âÐ ¸'#& Ðà  àWhen€third„party€beneficiary€contracts€are€involved,€determining€whether€one€partyððsÐ ° Ðâ âcontinuing€performance€is€excused€by€the€other€partyððs€breach€depends€upon€whether€theÐ œì Ðperformance€of€the€non„breaching€party€is€conditioned€on€the€other€partyððs€performance.€€AsÐ ˆØ ÐProfessor€Corbin€has€explained:Ð tÄ ÐÌà8  àà8` Ð Ð àIf€the€contract€between€the€promisee€and€the€promisor€is€a€bilateralÐ L œ Ðcontract,€the€promise€made€for€the€benefit€of€a€third€party€may€beÐ 8 ˆ Ðunconditional€or€it€may€be€conditional€on€performance€of€the€returnÐ $ t Ðpromise€or€tender€thereof.€€If€unconditional,€a€breach€of€duty€by€theÐ  ` Ðpromisee€will€not€affect€the€right€of€the€beneficiary€against€theÐ ü L  Ðpromisor.€€If€conditional€and€dependent,€on€the€other€hand,€a€failureÐ è 8  Ðby€the€promisee€to€perform€his€part€may€terminate€the€duty€ofÐ Ô$  Ðperformance€by€the€promisor.€€ÐÀ ` x` x ÐÌ9€òòArthur€Linton€Corbin,€Corbin€on€Contractsóó€ðð€819,€at€246„47€(Interim€ed.€1979)€(òòCorbinÐ ˜è  Ðon€Contractsóó).€€The€analysis€with€regard€to€third„party€beneficiary€contracts€is€further€complicatedÐ „Ô  Ðby€the€principle€that€ð ð[w]rongful€acts€of€the€promisee,€subsequent€to€the€making€of€the€contract,€thatÐ pÀ Ðwould€greatly€affect€his€own€right,€may€not€affect€the€beneficiaryððs€right€at€all.ðð€€9€òòCorbin€onÐ \¬ ÐContractsóó€ðð€818,€at€244.Ð H˜ ÐÌà  àBased€upon€the€plain€language€of€the€marital€dissolution€agreement,€Mr.€Taylorððs€and€Ms.Ð  p ÐLopezððs€promises€to€pay€Adam€Taylorððs€college€expenses€were€unconditional.€€The€agreement€didÐ  \ Ðnot€state€that€Ms.€Lopez€would€pay€her€share€of€the€college€expenses€as€long€as€Mr.€Taylor€paid€hisÐ øH Ðor€vice€versa.€€Each€parent€independently€owed€to€Adam€Taylor€one„half€of€his€college€expenses.€Ð ä4 ÐTherefore,€simply€because€Mr.€Taylor€breached€the€contract€by€failing€to€pay€his€share€of€the€collegeÐ Ð  Ðexpenses€does€not,€without€more,€excuse€Ms.€Lopez€from€her€obligations€under€the€maritalÐ ¼  Ðdissolution€agreement.€€Ð ¨ø ÐÌà  àThe€analysis,€however,€does€not€end€with€Mr.€Taylor.€€Adam€Taylorððs€conduct€may€be€takenÐ €Ð Ðinto€account€to€determine€whether€Ms.€Lopez€should€be€required€to€continue€paying€a€portion€of€hisÐ l¼ Ðcollege€expenses.€€òòSee€óóòòRestatement€(Second)€of€Contracts€óóðð€309€(1981)€(ð ðA€beneficiaryððs€rightÐ X ¨ Ðagainst€the€promisor€is€subject€to€any€claim€or€defense€arising€from€his€own€conduct€or€agreementðð).€Ð D!” ÐAdam€Taylor€actively€participated€in€the€fraud€against€his€mother.€€By€doing€so,€he€forfeited€his€rightÐ 0"€  Ðto€have€his€college€expenses€paid€by€Ms.€Lopez,€and€Ms.€Lopez€should€be€relieved€of€any€furtherÐ #l! Ðobligation€to€pay€her€sonððs€college€expenses.׃ ×Ý ƒ#ÃÝòòÚ  Ú7Ú  ÚóóÝ  Ý×  ׀Р$X" ÐÌÌÌÌÐ ¤(ô#' Ðà@‹‹)ìàò òV.ó óˆÐ ° Ðà@‡ ‡ ìàòòò òThe€Reimbursement€for€Ms.€Lopezððs€Overpaymentsó óóóˆÐ œì ÐÌà  àAll€parties€take€issue€with€the€manner€in€which€the€trial€court€calculated€the€amount€that€Mr.Ð tÄ ÐTaylor€would€be€required€to€reimburse€Ms.€Lopez€for€her€overpayment€of€Adam€Taylorððs€collegeÐ `° Ðexpenses.€€Ms.€Lopez€insists€that€she€is€entitled€to€the€original€judgment€of€$6,793.€€For€their€part,Ð L œ ÐMr.€Taylor€and€Adam€Taylor€insist€that€the€trial€court€should€have€directed€him€to€pay€$3,396.50€toÐ 8 ˆ ÐMs.€Lopez€and€then€required€the€parties€the€pay€equal€shares€of€the€remaining€balance€owed€to€DavidÐ $ t ÐLipscomb€University.€€We€have€determined€that€both€of€these€calculations€are€flawed.Ð  ` ÐÌà  àThe€calculation€of€Ms.€Lopezððs€overpayments€is€straightforward.€€Because€of€the€evidenceÐ è 8  Ðthat€the€parties€each€paid€their€share€of€Adam€Taylorððs€books,€the€calculation€should€be€based€on€theÐ Ô$  Ðactual€statements€sent€by€David€Lipscomb€University€for€Adam€Taylorððs€tuition,€school€fees€andÐ À  Ðdues,€and€room€and€board.€€Taking€the€evidence€regarding€Ms.€Lopezððs€actual€payments€intoÐ ¬ü  Ðconsideration,€the€following€table€reflects€a€proper€calculation€of€Ms.€Lopezððs€overpayments:Ð ˜è  ÐÌÌò òÓ<(° ,X…XIÀÚÈ —Ð ŽX°œX<Óà  àSemesterà ¸ àNet€Expensesà I àLopez€Shareà Ú àLopez€Paymentà — àOverpaymentó óÐ \¬ ÐÌÓc1°,X„XñI‚Úô —… Ð (#X° ,X…XIÀÚÈ —Ð ŽXcÓà  àFall€2000à ¸ àà‘/ / ñà5,764ˆà I àà‘ÀÀ&‚à2,882ˆà  àà Ú àà‘224ôà2,882ˆà  àà — àà‘! ! D… à0ˆÐ 4„ Ðà  àSpring€2001à ¸ àà‘/ / ñà4,679ˆà I àà‘ÀÀ&‚à2,340ˆà  àà Ú àà‘224ôà2,972ˆà  àà — àà‘YYB… à632ˆÐ  p Ðà  àFall€2001à ¸ àà‘/ / ñà3,862ˆà I àà‘ÀÀ&‚à1,931ˆà  àà Ú àà‘224ôà3,410ˆà  àà — àà‘ÃÃ@… à1,479ˆÐ  \ Ðà  àSpring€2002à ¸ àà‘/ / ñà3,862ˆà I àà‘ÀÀ&‚à1,931ˆà  àà Ú àà‘224ôà3,410ˆà  àà — àà‘ÃÃ@… à1,479ˆÐ øH ÐÌà  àò òTotalà ` àà ¸ àà‘Ë Ë ñà18,167ˆà I àà‘ÀÀ&‚à9,084ˆà  àà Ú àà‘ÎÎ3ôà12,674ˆà  àà — àà‘ÃÃ@… à3,590ó óˆÐ Ð  ÐÌÌWe€have€already€determined€that€Ms.€Lopez€had€cause€to€discontinue€subsidizing€Adam€TaylorððsÐ ”ä Ðcollege€expenses€when€she€discovered€what€he€and€his€father€had€been€doing.€€Accordingly,€theÐ €Ð Ðdamage€calculation€need€not€take€into€account€any€college€expenses€Adam€Taylor€incurred€duringÐ l¼ Ðand€after€the€Spring€2002€semester.Ð X ¨ ÐÌà  àMs.€Lopez€also€asserts€that€she€is€entitled€to€recover€the€additional€taxes€she€was€requiredÐ 0"€  Ðto€pay€when€she€withdrew€funds€from€her€IRA€to€pay€Adam€Taylorððs€college€expenses.€€While€theseÐ #l! Ðadditional€taxes€could€very€well€be€included€in€the€assessment€of€damages,€Ms.€Lopez€presented€noÐ $X" Ðevidence€of€their€amount.€€The€party€seeking€damages€has€the€burden€of€proving€them.€€òòWalker€v.Ð ô$D # ÐSidney€Gilreath€&€Assocs.óó,€40€S.W.3d€66,€71€(Tenn.€Ct.€App.€2000);€òòInman€v.€Union€Planters€NatððlÐ à%0!$ ÐBankóó,€634€S.W.2d€270,€272€(Tenn.€Ct.€App.€1982).€€Without€any€evidence€in€the€record€regardingÐ Ì&"% Ðthe€amount€of€additional€taxes€Ms.€Lopez€was€required€to€pay,€we€have€no€basis€for€awarding€herÐ ¸'#& Ðadditional€damages€on€appeal.Ð ¤(ô#' ÐÌà  àThe€evidence€demonstrates€that€Ms.€Lopez€paid€$3,590€more€for€Adam€Taylorððs€collegeÐ |*Ì%) Ðexpenses€than€she€was€required€to€pay€under€the€marital€dissolution€agreement.€€She€is,€therefore,Ð h+¸&* Ðentitled€to€an€order€requiring€Mr.€Taylor€to€reimburse€her€for€these€overpayments.€€Accordingly,€on€Ð T,¤'+ Ðremand,€the€court€should€modify€its€September€12,€2003€order€to€require€Mr.€Taylor€to€pay€Ms.Ð ° ÐLopez€$3,590€rather€than€the€$2,737.01€payment€contained€in€the€order.Ð œì ÐÌà@dd)ìàò òVI.ó óˆÐ tÄ Ðà@ssìàòòò òMs.€Lopezððs€Request€for€Access€to€Her€Sonððs€College€Financial€Recordsó óóóˆÐ `° ÐÌà  àFinally,€Ms.€Lopez€takes€issue€with€the€trial€courtððs€denial€of€her€request€for€access€to€AdamÐ 8 ˆ ÐTaylorððs€college€financial€records.€€In€light€of€the€prior€conduct€of€Adam€Taylor€and€Mr.€Taylor,€thisÐ $ t Ðrequest€would€be€reasonable€if€Ms.€Lopez€had€an€obligation€to€continue€paying€a€portion€of€her€sonððsÐ  ` Ðcollege€expenses.€€However,€she€no€longer€needs€access€to€these€records€because€we€have€relievedÐ ü L  Ðher€of€any€further€obligation€to€pay€any€portion€of€Adam€Taylorððs€college€expenses.Ð è 8  ÐÌà@==(ìàò òVII.ó óˆÐ À  ÐÌà  àIn€summary,€we€reverse€the€portions€of€the€September€12,€2003€order€finding€(1)€that€Ms.Ð ˜è  ÐLopez€breached€the€marital€dissolution€agreement,€(2)€that€she€had€a€continuing€obligation€to€payÐ „Ô  ÐAdam€Taylorððs€college€expenses€after€the€Spring€2002€semester,€(3)€that€Mr.€Taylor€and€AdamÐ pÀ ÐTaylor€had€not€fraudulently€induced€Ms.€Lopez€to€pay€more€of€Adam€Taylorððs€college€expenses€thanÐ \¬ Ðshe€was€required€to€pay,€and€(4)€that€Ms.€Lopez€was€entitled€to€recover€$2,737.01€from€Mr.€Taylor.€Ð H˜ ÐWe€affirm€all€other€portions€of€the€order€and€remand€the€case€to€the€trial€court€with€directions€toÐ 4„ Ðenter€an€order€directing€Mr.€Taylor€to€pay€Ms.€Lopez€$3,590€to€reimburse€her€for€the€overpaymentÐ  p Ðof€Adam€Taylorððs€college€expenses€and€for€whatever€other€proceedings€consistent€with€this€opinionÐ  \ Ðmay€be€required.€€We€tax€the€costs€of€this€appeal€to€Danny€Holbrook€Taylor€for€which€execution,Ð øH Ðif€necessary,€may€issue.Ð ä4 ÐÌÌÌà  àà ` àà ¸ àà‘ñññàˆà I àà‘‚‚+‚àˆà  à______________________________€Ð ”ä Ðà  àà ` àà ¸ àà‘ñññàˆà I àà‘‚‚+‚àˆà  àWILLIAM€C.€KOCH,€JR.,€P.J.,€M.S.