In Re: Conner F. ( 2017 )


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  •                                                                                        07/26/2017
    IN THE COURT OF APPEALS OF TENNESSEE
    AT KNOXVILLE
    April 20, 2017 Session
    IN RE CONNER F.
    Appeal from the Juvenile Court for Hamilton County
    No. 258891 Robert D. Philyaw, Judge
    ___________________________________
    No. E2015-02502-COA-R3-JV
    ___________________________________
    This appeal concerns issues of custody and support of a minor child born in Colorado, but
    now residing in Tennessee. After determining that jurisdiction was proper in Tennessee,
    the trial court designated the mother, a resident of Tennessee, the primary residential
    parent and adopted her proposed parenting plan. Child support for the father, a resident
    of Colorado, was set at $1,017 per month. An arrearage balance of $23,428.38 was
    ordered paid at the rate of $200 per month until paid in full. The father appeals. We
    affirm.
    Tenn. R. App. P. 3 Appeal as of Right; Judgment of the Juvenile Court
    Affirmed; Case Remanded
    JOHN W. MCCLARTY, J., delivered the opinion of the court, in which CHARLES D.
    SUSANO, JR., J., and D. MICHAEL SWINEY, C.J., joined.
    Philip M. Jacobs, Cleveland, Tennessee, for the appellant, Justin F.
    Jennifer K. Peck, Chattanooga, Tennessee, for the appellee, Amanda Christine K.
    OPINION
    I. BACKGROUND
    The parties met while Amanda Christine K. (“Mother”) was residing in Hamilton
    County, Tennessee and making trips to work at the Ocoee River on the weekends, where
    Justin F. (“Father”) was living and working. The parties moved to Colorado in 2011.
    They were unmarried at the time of the birth of their child, Conner (“the Child”) in
    November of 2012, and have remained unmarried. According to Father, he was the
    Child’s initial primary caregiver for approximately four months while they lived in
    Colorado. In March 2013, Mother and Father moved in with the maternal grandmother in
    Tennessee. Two months later, Father moved to Costa Rica. Mother and the Child
    resided exclusively in Hamilton County with maternal grandmother until June 2013, at
    which time they joined Father in Costa Rica.
    Prior to moving to Costa Rica, Father registered his vehicle and a trailer in
    Tennessee, and after only three months out of the country, Mother and Father returned to
    Tennessee with the Child. On December 7, 2013, however, Mother and Father mutually
    agreed to terminate their relationship. Mother and the Child continued living with
    maternal grandmother until Mother purchased a Hamilton County home in October 2014.
    After the breakup, Mother claims that Father became aggressive and ordered
    maternal grandmother to unwrap the Christmas presents Father had purchased for the
    Child so that he could take them with him. According to Mother, Father insisted that if
    the presents were not unwrapped and returned to him, he would have Mother arrested for
    theft, take the Child, and be back in Colorado with the Child before Mother could get out
    of jail. After ultimately leaving for Colorado without the Child, Father did not return to
    see his son until July 2, 2014. During this period of time, Father made trips to Florida
    from Colorado, but stated that a side trip to see the Child during a trip to Florida “would
    be 10 or more hours out of my way.”
    Once he returned to Colorado, Father filed a Petition for Allocation of Parental
    Rights in the District Court of La Plata County, Colorado, which was verified on
    December 12, 2013. Mother thereafter filed a petition for child custody in Tennessee on
    January 3, 2014. At the time of her petition, Mother and the Child had been residing in
    Hamilton County for six of the previous thirteen months, and the majority of the Child’s
    life. Mother was employed in Tennessee and had no plans to leave the state. Father
    moved to dismiss Mother’s petition, but he acknowledged that the Child “had no other
    state of residence and has lived in no state for 6 or more consecutive months.” On March
    12, 2014, the Hamilton County Juvenile Court Magistrate (“the Tennessee Magistrate”)
    issued an order stating the necessity for the court to hear proof to determine which court
    should take jurisdiction over the case.
    On April 11, 2014, the Colorado court issued an order on Mother’s Motion to
    Dismiss Due to Inconvenient Forum, determining that it was appropriate for Tennessee to
    exercise jurisdiction. The Colorado court relied on its discussion with the Tennessee
    Magistrate pursuant to the Uniform Child Custody Jurisdiction and Enforcement Act
    (“UCCJEA”).1 The Colorado court concluded that “there was no home state” for the
    1
    
    Tenn. Code Ann. §§ 36-6-201
     to -243. The UCCJEA, promulgated in 1997 by the National
    Conference of Commissioners on Uniform State Laws, is a detailed jurisdictional statute that
    “establishes standards for the initial entry of child custody determinations that will be entitled to
    -2-
    Child, that “the [C]hild ha[d] resided in Tennessee for nearly seven months, since
    returning from Costa Rica,” and that “the [C]hild resided in Colorado for only four
    months.” In addition, the court determined that “[t]he distance between Tennessee and
    Colorado [was] large and [Father was] more able to bear the cost of traveling between
    jurisdictions.” Further, the court found that “[t]he nature and location of evidence
    required to resolve the pending litigation weigh[ed] in favor of Tennessee exercising
    jurisdiction,” that Mother was receiving state assistance from the State of Tennessee, and
    that Tennessee had the jurisdiction to decide both custody and support issues. The
    Colorado court applied the factors listed in Colorado Revised Statutes section 14-13-207
    to rule that Colorado was an inconvenient forum and that Tennessee could better resolve
    all matters at issue.2
    On April 21, 2014, the Tennessee Magistrate found that there was no home state
    of the Child and that the concept of “extended home state jurisdiction” did not apply to
    the facts of this case. The court announced:
    After having considered the length of time the [C]hild has
    resided outside the state of Colorado; the relative financial
    circumstances of the parties; the distance between the two
    states; and the fact that this Court is no less familiar with the
    facts and issues to be considered, this Court is willing to
    assert jurisdiction in the matter. Further this state has
    provided financial benefits on behalf of the [C]hild, giving it
    vested interest in the financial responsibilities of the
    respective parents.
    Having conferred with [the Colorado judge], it is apparent
    Tennessee is a more convenient forum and the matter will be
    set for hearing in this Court.
    On July 23, 2014, the Tennessee Magistrate issued an order sustaining Mother’s petition
    for custody and designating Mother the primary residential parent. The court adopted
    Mother’s proposed parenting plan, which provided for Father to visit with the Child in
    Tennessee. The court noted in its findings and recommendation:
    The court has concerns regarding the Father’s continued
    financial stability in that he is unable to obtain a credit card
    full faith and credit in all fifty states as a matter of federal law.” Staats v. McKinnon, 
    206 S.W.3d 532
    , 544 (Tenn. Ct. App. 2006). The UCCJEA became effective in Tennessee on June
    14, 1999. 1999 Tenn. Pub. Acts, ch. 389, §§ 1-46.
    2
    The Colorado court ordered Father to pay $5,000 in attorney fees to Mother.
    -3-
    and has had to use the mother’s credit cards for his business
    expenses. However, the Father is in a better position at
    present to handle the costs of transportation for parenting
    time.    Fairness seems to suggest that the cost of
    transportation to and from Colorado should form the basis
    for downward deviation in the Father’s child support
    obligations.
    (Emphasis added.)
    Father filed a timely request for rehearing. In text messages to Mother, Father
    stated, “I will continue taking you to Court over everything until Conner is eighteen.” In
    addition, Father advised Mother that he would request that she be responsible for 50
    percent of his travel and lodging and the travel expenses of his witnesses. He further told
    her that the child support she would receive would be reduced and that “travel and
    lodging has already added up to you being responsible for at least a couple thousand
    dollars.”
    The juvenile court trial was held March 11, May 22, and August 31, 2015.
    Regarding the issue of travel expenses, Mother testified to her inability to make trips to
    Colorado based on her work limitations and her limited financial circumstances. In
    contrast, Father, when asked what he did for a living, responded: “Very little,
    fortunately.” Father continued: “But for the most part, to be honest with you, I play in
    my garden and field phone calls.” Concerning the travel expenses, Father testified:
    A: My perspective was that I -- you know, I have been
    spending so much money traveling back and forth to see my
    son that I thought that, you, know, the Court would take what
    I was spending in travel expenses toward the child support.
    Q: How do your travel expenses provide her housing, food,
    things like that for your child?
    A: They don’t.
    Q: Okay. But you expected the Court to say that since you’re
    paying travel expenses, you didn’t have to pay child support?
    A: Yes, ma’am.
    Father requested that the court credit him for mileage in the amount of $2,451 for
    July 2014, and $1,995 each month from August through November 2014, despite his
    acknowledgment that the maximum cost would be approximately $1,000 roundtrip. For
    -4-
    December 2014, Father sought credit in the amount of $3,026.14 ($1,656.40 for airfare),
    despite previously testifying that roundtrip flights were approximately $500. Father
    acknowledged that “I’m often purchasing my flights last minute.” Father also admitted
    that he typically rented a Sport Utility Vehicle during his trips to Chattanooga, including
    a Suburban. Father claimed that he paid his friend’s parents $300 to stay at their home in
    July 2014, but he could not produce a receipt to reflect the stay.
    Mother responded that flights were only approximately $400 if booked in advance
    and that Father largely wrote his personal expenses off as a business expense. In
    addition, maternal grandmother testified that Father inquired about talking with the
    maternal grandfather to discuss how to hide funds when one owns his own business.
    In 2011, Father asserted that he earned approximately $80,000, and that he netted
    up to $2,000 per truck at his business (approximately seven trucks). In 2013, he declared
    to maternal grandmother that he had reached his goal of earning $100,000 per year. In
    addition, Father’s roommate paid him $700 per month toward rent and he wrote off half
    the rent as a business expense. However, Mother’s requests for child support were
    challenged: “[W]hat are u needing cash for? U saw the Walmart card was for $75. . . . His
    every need can be filled by items purchased from Walmart. . . .” From December 2014 to
    February 2016, Father only paid a total of $3,100 in child support, including some credit
    for the Walmart gift cards. Father only provided support 8 out of 15 months.
    Father acknowledged gross receipts for his company in 2013 from one vendor of
    $368,814.06 and paying himself a substantial amount during that time. After 2013,
    however, Father claimed that he had to cut back what he was paying himself because
    things started getting “rough.” He could not explain, however, the 1099 from one vendor
    in 2014 in the amount of $842,943.51 if the reason he cut back his payments to himself
    resulted from business difficulties. Father also maintained 2 horses, 130 chickens, and 30
    ducks.
    Father filed with the Colorado court a signed and notarized Self-Employed Party’s
    Sworn Statement reflecting that he earned $5,000 per month. At trial, however, Father
    asserted that he only earned approximately $3,200 per month. Father’s bank statements
    showed $5,400 deposited into his personal account in February 2014. Deposits for the
    following months were as follows: March $6,900; April $7,000; July $3,200. Father
    went from an average of $6,500 per month to exactly $3,200 the same month that the
    child support hearing was held. Further, Father had spent thousands of dollars at
    restaurants, dive shops, bait shops, and trips to Florida out of the business account. He
    admitted that expenses he had claimed for the Child each month were not true.
    On September 10, 2015, the trial court issued a memorandum opinion regarding
    all issues in this case. The court upheld the decision of the Tennessee Magistrate that
    designated Mother as the primary residential parent and adopted Mother’s proposed
    -5-
    permanent parenting plan. The court found that “[t]he parties met while working in
    Tennessee . . . approximately eight years ago” and that they subsequently resided in
    Tennessee, Colorado, and Costa Rica. The child resided solely with Mother in Tennessee
    from March 15, 2013, to June 5, 2013, before going to Costa Rica for a few months.
    “Mother and child never returned to Colorado to live,” and “[t]he child has lived all but
    275 days of his life in Tennessee.” The parties registered a vehicle and other personal
    property in Tennessee prior to their trip to Costa Rica. “[T]here is also some indication
    that Tennessee has provided financial benefits on behalf of the child, thus giving it a
    vested interest in the financial responsibilities of the respective parents.” The court also
    concluded that there is not a home state of the Child, but that the Child has resided
    outside of Colorado for a considerable length of time, that “Tennessee is a more
    convenient forum,” and that the parties have substantial connections with Tennessee.
    The court further found it significant that Mother owned her own home in Hamilton
    County and the Child had strong relationships with local family members. Accordingly,
    the court determined that it had jurisdiction over this matter.
    Regarding the financial issues of the parties, the court observed that “Father
    abused his financial relationship with Mother” by excessively using her credit cards for
    his business, leaving her in debt. The court further noted that although Father now
    “bragged about having a lot of income and spending like someone who has a lot of
    income, he claim[ed] to be limited in his ability to pay child support.” Based on the
    evidence and testimony, the trial court set Father’s income at $5,000 per month. The
    court concluded that Father had a child support arrearage balance of $23,428.38 as of
    September 1, 2015, to be paid at a rate of $200 per month until fully satisfied. Father’s
    child support was set at $1,017 per month, beginning October 1, 2015. The court agreed
    with the Tennessee Magistrate that fairness may require a downward deviation for
    Father’s travel expenses in the future, but no credit on Father’s child support arrearage or
    current support obligation was proper at this time. Father filed a timely appeal.
    II. ISSUES
    Father raises the following issues in this appeal:
    1. Jurisdiction properly rested with Colorado rather than
    Tennessee because Tennessee was not the Child’s home state
    at the time the legal proceedings was commenced;
    2. The trial court erred in setting child support when the court
    did not have personal jurisdiction over Father.
    3. The trial court erred in failing to grant a downward
    deviation under the child support guidelines based upon the
    -6-
    significant travel expenses incurred to visit the Child.
    4. The trial court improperly calculated Father’s income for
    determining child support.
    III. STANDARD OF REVIEW
    We review the trial court’s conclusions of law de novo, with no presumption of
    correctness. Bowden v. Ward, 
    27 S.W.3d 913
    , 916 (Tenn. 2000). In reviewing any
    findings of fact made by the trial court without a jury, we review the trial court’s factual
    findings de novo “accompanied by a presumption of correctness of the finding, unless the
    preponderance of the evidence is otherwise.” Tenn. R. App. P. 13(d); In re C.K.G., 
    173 S.W.3d 714
    , 732 (Tenn. 2005).
    Statutory interpretation is a question of law, so the questions concerning the trial
    court’s assertion of jurisdiction in Tennessee and assertion of personal jurisdiction over
    Father in Tennessee will be reviewed de novo. Mills v. Fulmarque, 
    360 S.W.3d 362
    , 366
    (Tenn. 2012).
    Trial courts have the opportunity to hear and see the witnesses testify and,
    therefore, are normally in the best position to judge their credibility. Masengale v.
    Masengale, 
    915 S.W.2d 818
    , 819 (Tenn. Ct. App. 1995). Consequently, this court
    accords great weight to the trial court’s determination of credibility. Gaskell v. Gaskill,
    
    936 S.W.2d 626
    , 633 (Tenn. Ct. App. 1996), and we routinely decline to second-guess a
    trial court’s credibility determinations unless there is concrete, clear, and convincing
    evidence to the contrary. Thompson v. Creswell Indus. Supply, Inc., 
    936 S.W.2d 955
    ,
    957 (Tenn. Ct. App. 1996).
    “In making the court’s determination concerning the amount of support of any
    minor child or children of the parties, the court shall apply, as a rebuttable presumption,
    the child support guidelines” that are promulgated by the Tennessee Department of
    Human Services Child Support Service Division. 
    Tenn. Code Ann. § 36-5-101
    (e)(1)(A).
    The setting of child support is a discretionary matter we review using the deferential
    “abuse of discretion” standard of review, which requires the court “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).
    -7-
    IV. DISCUSSION
    a.
    The UCCJEA governs jurisdiction between Tennessee and other states when a
    child custody proceeding is instituted. Button v. Waite, 
    208 S.W.3d 366
    , 369 (Tenn.
    2006). In the UCCJEA, “home state” is defined as “the state in which a child lived with a
    parent or a person acting as a parent for at least six (6) consecutive months immediately
    before the commencement of a child custody proceeding. In the case of a child less than
    six (6) months of age, ‘home state’ means the state in which the child lived from birth
    with any of the persons mentioned . . . .” 
    Tenn. Code Ann. § 36-6-205
    (7): It is
    undisputed that the Child was born in Colorado; however, he resided there for less than
    six months. Both parents then moved to Tennessee. First, Mother and Father moved in
    with the Child’s maternal grandmother in Hamilton County for approximately three
    months. While living in Tennessee, the parties registered personal property here,
    including Father’s vehicle. Next, Mother left the country, living in Costa Rica for three
    months with the Child. Upon the return of Mother and the Child from Costa Rica, the
    parties resumed their residence with the Child’s maternal grandmother. Mother and
    Father decided to end their relationship three months after returning from Costa Rica.
    Mother remained with the Child in Tennessee.
    Upon Father’s filing for custody in Colorado and Mother’s filing for custody in
    Tennessee, Colorado declined to exercise jurisdiction in this case. The Tennessee court
    found that this state is a more convenient forum.
    Tennessee Code Annotated section 36-6-216(a)(2) states, in relevant part, that
    courts in Tennessee have jurisdiction to make initial custody determinations when:
    [A] court of the home state of the child has declined to
    exercise jurisdiction on the ground that this state is the more
    appropriate forum under §§ 36-6-221 or 36-6-222, and:
    (A) The child and the child’s parents, or the child and
    at least one (1) parent . . . have a significant connection with
    this state other than mere physical presence; and
    (B) Substantial evidence is available in this state
    concerning the child’s care, protection, training, and personal
    relationships . . . .
    
    Tenn. Code Ann. § 36-6-216
    (a)(2).
    It is established that: (1) a minor child lacks the capacity to change his own
    -8-
    domicile; (2) domicile of a minor child is controlled by that of the person charged with
    his legal care and custody; (3) whenever the domicile of a parent having custody changes,
    the minor’s domicile necessarily follows it; and (4) the domicile of a minor child residing
    with its mother follows the domicile of the mother. Parrott v. Abraham, 
    146 S.W.3d 623
    , 628 (Tenn. Ct. App. 2003) (internal citations omitted). Further, to change domicile
    or legal residence, a mother must actually change her residence, desire to abandon her old
    domicile, and intend to establish a new domicile at a new residence. 
    Id.
     It is “the
    intention of the person at the time of arrival at the new residence which is most important
    in determining domicile.” 
    Id.
     (internal citations omitted). As long as physical presence
    in the locality and an intention to acquire a domicile there occur concurrently, the length
    of residence is not a factor in the establishment of domicile. 
    Id.
     Finally, “when both
    parents leave the ‘home state,’ it loses its status in favor of such new domicile as is
    established for the child.” 
    Id. at 624
     (internal citations omitted).
    The Child’s domicile is dependent upon Mother’s because she maintained custody
    of him throughout the relevant time period. Mother’s move to Tennessee in March 2013
    is the correct date for her change in domicile. Mother and Father’s registry of property in
    Tennessee establishes a preponderance of the evidence that they intended to abandon
    their residence in Colorado and become domiciled in Tennessee. Colorado lost it favor
    as the home state to Tennessee when both parents left Colorado with the intention of
    changing their domicile.
    Furthermore, Colorado declined to exercise jurisdiction over this matter, and the
    Child and Mother had a significant connection with Tennessee due to Mother changing
    her domicile to this state. There is also substantial evidence in Tennessee concerning the
    Child’s care, protection, training, and personal relationships. The preponderance of the
    evidence supports the trial court’s determination that Tennessee correctly asserted
    jurisdiction in this matter.
    b.
    Father did not enter any filing that objected to Tennessee’s jurisdiction until he
    filed an official answer on July 23, 2014. In the intervening period, his counsel filed
    many motions on Father’s behalf, having the effect of entering his appearance.
    According to Tennessee Code Annotated section 36-5-2201(a)(2), “[t]he individual
    submits to the jurisdiction of this state by consent in a record, by entering a general
    appearance, or by filing a responsive document having the effect of waiving any contest
    to personal jurisdiction.” Father waived any objection he had to the court exercising
    personal jurisdiction over him when his attorney failed to enter a restrictive appearance
    for purposes of determining jurisdiction.
    Additionally, pursuant to Tennessee Code Annotated section 71-3-124(a)(1):
    -9-
    Each applicant or recipient who received or authorizes
    payment of public or temporary assistance pursuant to Title
    IV-A or Title IV-E of the Social Security Act, compiled in 
    42 U.S.C. §601
    , et seq. and 
    42 U.S.C. §670
    , et seq., respectively,
    or any successor program providing temporary assistance or
    foster care or adoption assistance shall be deemed to have
    assigned to the state any rights to support from any other
    person such applicant or recipient may have: (A) In the
    applicant’s own behalf or in behalf of any other family
    member for whom the applicant is applying for or receiving
    aid; and (B) That have accrued at the time such assignment is
    executed.
    According to Tennessee Code Annotated section 71-3-124(a)(3), “[d]uring the terms of
    such assignment, the department shall be subrogated to the rights of the child or children
    or the person having custody to collect and receive all child support payments.”
    In this case, Mother was receiving public assistance at the time that she filed her
    petition for custody and requested the court to set support. Upon receipt of public
    assistance, Mother was deemed to have assigned her rights to recover child support to the
    State of Tennessee. Thus, Tennessee has a vested interest in assisting Mother to receive
    child support from Father.
    Father actively availed himself of the courts in Tennessee without objection to
    personal jurisdiction. In addition, Father had substantial ties to Tennessee, having lived
    for at least three months in Tennessee after returning from Costa Rica, and having
    registered property in the state prior to leaving for Costa Rica. The court properly
    assessed the facts of this particular case and determined that the requisite affiliating
    circumstances were present to assert personal jurisdiction over Father.
    c.
    The purpose of the child support guidelines, first promulgated in 1988, is to assure
    that children receive support reasonably consistent with their parents’ financial resources.
    Kaatrude, 
    21 S.W.3d 244
     at 49. The amount of child support calculated under the
    guideline formula is presumptively correct. 
    Tenn. Comp. R. & Regs. 4
    . 12140-2-4-
    .02(7). The obligor parent’s income is the most important variable in setting child
    support. Turner v. Turner, 
    919 S.W.2d 340
    , 344 (Tenn. Ct. App. 1995).
    Pursuant to the guidelines:
    The tribunal may order as deviation an amount of support
    - 10 -
    different from the amount of the presumptive child support
    order if the deviation complies with the requirements of this
    paragraph (1) and with this chapter. The amount or method
    of such deviation is within the discretion of the tribunal
    provided, however, the tribunal must state in its order the
    basis for the deviation and the amount the child support order
    would have been without the deviation. In deviating from the
    Guidelines, primary consideration must be given to the best
    interest of the child for whom support under these Guidelines
    is being determined.
    
    Tenn. Comp. R. & Regs. 1240
    -02-04.07(1)(b). The guidelines further emphasize the
    purely discretionary language of the section above by stating that, “If parenting time-
    related travel expenses are substantial due to the distance between the parents, the
    tribunal may order the allocation of such costs by deviation from the PCSO [Presumed
    Child Support Obligation], taking into consideration the circumstances of the respective
    parties as well as which parent moved and the reason that the move was made.” 
    Tenn. Comp. R. & Regs. 1240
    -02-04-.07(2)(c).
    In this case, the trial court acknowledged that there may be substantial travel
    expenses related to the exercise of parenting time on the part of Father. However, the
    court determined that a downward deviation was not appropriate at the time based upon
    the relevant financial situation, employment obligation, and ease of travel or lack thereof
    for both parties. Significantly, the court properly took into consideration Father’s
    voluntary decision to live in Colorado. See 
    Tenn. Comp. R. & Regs. 1240
    -2-4-.07(2)(c);
    Long v. Long, No. M2006-02526-COA-R3-CV, 
    2008 WL 2649645
    , at *12 (Tenn. Ct.
    App. July 3, 2008). The trial court had the opportunity to hear and see the witnesses
    testify and, therefore, was in the best position to judge their credibility. Mitchell v.
    Archibald, 
    971 S.W.2d 25
    , 29 (Tenn. Ct. App. 1998). Accordingly, we decline to
    second-guess the trial court’s determinations without sufficient proof. Thompson, 
    936 S.W.2d at 957
    . We find no abuse of the court’s discretion in its ruling on this issue.
    d.
    Appellate courts review child support decisions using the deferential abuse of
    discretion standard. Richardson v. Spanos, 
    189 S.W.3d 720
    , 725 (Tenn. Ct. App. 2005).
    “We will not reverse the trial court’s decision unless we determine it is clearly
    unreasonable based on the facts of the case and the applicable law.” Yates v. Yates, No.
    M2015-00667-COA-R3-CV, 
    2016 WL 748561
    , at *11 (Tenn. Ct. App. Feb. 24, 2016);
    see Richardson, 
    189 S.W.3d at 725
    .
    In determining a parent’s income for the purpose of setting child support, the
    guidelines provide:
    - 11 -
    [The] gross income of each parent shall be determined in the
    process of setting the presumptive child support order and
    shall include all income from any source (before deductions
    for taxes and other deductions such as credits for other
    qualified children), whether earned or unearned, and
    includes, but is not limited to, the following: wages; salaries;
    . . . income from self-employment; bonuses; . . . Interest
    income; Dividend income; trust income. . . .
    
    Tenn. Comp. R. & Regs. 1240
    -02-04.04(3)(a)(1). In addition, the court may consider “a
    parent’s extravagant lifestyle, including ownership of valuable assets and resources (such
    as an expensive home or automobile), that appears inappropriate or unreasonable for the
    income claimed by the parent.” 
    Tenn. Comp. R. & Regs. 1240
    -02-04.04(3)(a)(2).
    The record reflects that Father gave many different sworn statements about his
    monthly income. Specifically, Father claimed that he earned approximately $80,000 in
    2011, and then asserted to maternal grandmother while in Costa Rica in 2013 that he had
    reached his goal of earning $100,000 per year. He also stated that he was earning
    approximately $14,000 per month from his trucking business, in addition to the rent of
    $700 his roommate paid him per month. In a sworn document provided to the State of
    Colorado, Father claimed that he made $5,000 per month. In yet another sworn oath,
    Father claimed that he only earned $3,200 per month.
    Father’s bank statements revealed that he went from an average of $6,500 per
    month to exactly $3,200 the same month that the first child support hearing was held.
    The court also heard testimony regarding the thousands of dollars Father spent on
    restaurants, dive shops, bait shops, and trips to Florida out of Father’s “business
    account.” Additionally, Father had horses and other livestock inconsistent with a limited
    income. Further, Father maintained exorbitant travel expenses, including last minute
    flights and SUV rentals while visiting the Child. His testimony that he paid his
    operations manager the same amount he paid himself also does not align with a business
    owner who travels and spends excessively.
    Based on all of the evidence and testimony, the trial court set Father’s income at
    $5,000 per month. Father contends that the court did not make the requisite findings to
    explain how it reached this amount. He urges recalculation of child support based upon
    his actual income.
    We find no abuse of discretion in the trial court’s calculation of Father’s gross
    income. We have previously held that “gross income” is not limited to the income shown
    on a parent’s tax return. See Wade v. Wade, 
    115 S.W.3d 917
    , 922 (Tenn. Ct. App. 2002).
    The trial court made the requisite findings of fact with sufficient evidentiary foundation
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    and reached a decision that was well within the range of acceptable alternatives.
    V. CONCLUSION
    The decision of the juvenile court is affirmed and the cause is remanded pursuant
    to applicable law, for the collection of costs assessed below. Costs on appeal are
    assessed against the appellant, Justin F.
    _________________________________
    JOHN W. MCCLARTY, JUDGE
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