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IN THE COURT OF APPEALS OF TENNESSEE AT KNOXVILLE
August 9, 2004 Session MITCHELL LLOYD MAGILL v. MARY R. MAGILL
Appeal from the General Sessions Court for Roane County No. 5460A Dennis W. Humphrey, Judge

No. E2003-02209-COA-R3-CV - FILED AUGUST 31, 2004

This is a divorce case. The trial court granted Mary R. MaGill ("Wife") a divorce based upon the inappropriate marital conduct of her spouse, Mitchell Lloyd Magill ("Husband"); awarded Wife rehabilitative alimony of $600 per month for four years, plus attorney's fees of $600; and divided the parties' marital property. Husband appeals the trial court's award of rehabilitative alimony. In a separate issue, Wife contends that the trial court failed to divide marital assets in the form of two businesses, i.e., MaGill Electric and C&M Lounge. She also seeks an award of damages for a frivolous appeal. We affirm. Tenn. R. App. P. 3 Appeal as of Right; Judgment of the General Sessions Court Affirmed; Case Remanded CHARLES D. SUSANO , JR., J., delivered the opinion of the court, in which HERSCHEL P. FRANKS, P.J., and D. MICHAEL SWINEY , J., joined. Scarlett Beaty Latham, Albany, Kentucky, for the appellant, Mitchell Lloyd MaGill. Tom McFarland, Kingston, Tennessee, for the appellee, Mary R. MaGill. OPINION I. The trial court dissolved a marriage of 17 years. At the time of their divorce, Husband was 47 years old, and Wife was 42. No children were born to their union. This matter was initially heard on October 3, 2002, and an order was thereafter entered granting Wife an absolute divorce. The order reserved all other issues. A hearing on the division of the parties' property and alimony was held on July 31, 2003. Apparently, the parties did not have a court reporter present at this latter hearing; as a consequence of this, there is no verbatim transcript of the evidence. Husband, instead, filed an amended statement of the evidence along with exhibits.

Wife does not dispute the accuracy of the statement. The parties and Wife's daughter of an earlier marriage were the only witnesses in this case. Wife testified that Husband earned "over $50,000 per year" and that he worked for "cash money", pocketing "thousands" of dollars that he failed to "report[] to the IRS." Wife stated that she was employed at Harriman Hospital earning $6.47 per hour. According to Wife, during the parties' marriage, she made deposits of $3,000 to $4,000 per month for C&M Lounge, which is apparently a bar-type establishment. Wife also tendered several exhibits that were received into evidence. These exhibits

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