In Re Estate of Jenkins

OPINION

This appeal involves the narrow issue of the applicability of the “changing fraction” method of calculation of estate income as provided for in T.C.A. § 35 — 6—202(b)(1), a part of the revised Tennessee Uniform Principal and Income Act (TUPIA). The revised Act was enacted after the estate was opened but before it was closed. On the surviving spouse’s motion to apply the “changing fraction” method to the calculation, the chancery court ruled that that method did not apply to this estate but that the “fixed fraction” method did apply. The order was made final pursuant to Tenn.R.Civ.P.…