Stephen W. Pate, with Pate and Knott was the attorney of record at trial for the appellant, Robert Macy, being the ex-husband, the trial court of Sumner County, Tennessee, ruled that in a division of ex-husband's retirement account, he was ordered to pay the gross amount of the retirement due to ex-wife, in addition to all taxes owing to ex-wife to the Internal Revenue Service based upon any distribution she received from her portion of ex-husband's retirement account. On appeal to the Court of Appeals of Tennessee, Middle Division at Nashville, by Pate and Knott, the court of appeals reversed the trial court and ordered that ex-wife was personally and individually responsible for all taxes owing to the IRS based upon any distribution she elected to receive from her portion of ex-husband's retirement account. Therefore, ex-husband prevailed in the appellate court, as he was not responsible for any taxes owing by ex-wife to the Internal Revenue Service based on her portion of his retirement account.