Philip Wayne Hamby v. Myra Renee Wheeler

This appeal arises from a petition for contempt related to an underlying divorce judgment. Philip Wayne Hamby (“Hamby”) and Myra Renee Wheeler (“Wheeler”) were divorced by decree of the Circuit Court for Knox County (“the Trial Court”). As part of the terms of the divorce, Hamby was required to turn over to Wheeler a publishing company (“the Business”) the two then owned. Wheeler later filed a motion for contempt alleging that Hamby had failed to pay certain necessary taxes on the Business and should be responsible for that tax debt. Wheeler also alleged that, because of the resulting tax lien, the Business was encumbered and Hamby, therefore, owed alimony arrears pursuant to the Trial Court’s divorce judgment. The Trial Court held Hamby responsible for the IRS tax debt, and also ordered him to pay back alimony. Hamby appeals. We affirm the judgment of the Trial Court in its entirety.