Tracy Marie Miles Williams v. Brent Reid Williams, 264 So. 3d 722

Brent and Tracy Williams divorced after a long marriage; they have three children, the youngest (Kendall) was 14–18 during proceedings and ultimately lived and trained in Florida.
Chancery trial occurred over multiple days; the chancellor granted an irreconcilable-differences divorce and resolved visitation, child support, property division, and a $1,000,000 equalization judgment.
The chancellor declined to set a fixed visitation schedule, instead leaving visitation to be agreed between Tracy and the (then-adult/near-adult) child, citing parental alienation by Tracy and the child’s residence in Florida.
The court imputed income to Tracy (owner of a daycare) despite her low reported adjusted gross income and ordered her to pay $1,000/month child support for Kendall.
The chancellor valued and divided business interests using evidence primarily offered by Brent (Tracy presented no competing valuations or expert appraisal) and held the airplane and boat to be marital property despite Tracy’s claim they were gifts from her mother.
The chancellor awarded Brent a $1,000,000 judgment/lien against Tracy’s business (2% interest, non-executable for ten years) and required Tracy to keep Brent as beneficiary on a $1,000,000 life insurance policy as interim security.

Issue	Plaintiff's Argument (Tracy)	Defendant's Argument (Brent)	Held
Whether court erred by not setting a fixed visitation schedule	Denied set schedule; child should not dictate visitation	Child’s wishes, parental alienation, and residence in Florida justify flexible arrangement	Affirmed: chancellor within discretion to decline set schedule under facts
Whether court erred in requiring Tracy to pay child support	Reported AGI ~ $1,010.87; $1,000/month would consume income	Tracy’s lifestyle and tax returns show much higher earnings; impute income	Affirmed: imputation appropriate and $1,000/month support not an abuse of discretion
Whether business interests were misvalued	Court relied on Brent’s valuations and should have appointed experts or considered depreciation	Tracy failed to present valuations or request expert; court may adopt values shown in record	Affirmed: chancellor may rely on available proof; no reversible error
Whether boat and airplane were Tracy’s separate gifts	Purchased with mother’s CD/cash; therefore separate property	Trial evidence (contradictory testimony, absence of mother’s proof) supports marital characterization	Affirmed: chancellor’s factual finding that assets were marital not clearly erroneous

Griffin v. Griffin, 237 So. 3d 743 (Miss. 2018) (visitation presumption can be overcome when best interests justify restriction)
Harrington v. Harrington, 648 So. 2d 543 (Miss. 1994) (chancellor has broad discretion in visitation determinations)
Dunn v. Dunn, 609 So. 2d 1277 (Miss. 1992) (visitation aims to preserve close parent–child relationship despite separation)
Grogan v. Grogan, 641 So. 2d 734 (Miss. 1994) (court may impute income if party’s reported earnings are not credible)
Ferguson v. Ferguson, 639 So. 2d 921 (Miss. 1994) (expert testimony may be essential for valuation but is not always required)
Hemsley v. Hemsley, 639 So. 2d 909 (Miss. 1994) (assets acquired during marriage are marital unless traced to separate estate)