We note that the consideration of tax consequences for the purposes of property division serves another function besides impacting how much property each party should receive. It also serves to assist courts in ordering the disposition of the assets themselves. See, e.g., Elam v. Elam, No. 02A01-9812-CH-00362, 1999 WL 669847, at *3 (Tenn.Ct.App. Aug. 30, 1999)( no perm. app. filed). Ordering the sale of a property that will incur substantial taxes and fees only reduces the overall marital estate.
T.C.A. ยง 36-4- 121(b)(1)(B). We are not unmindful of the decision of a panel of the Western Section of this Court in the case of Elam v. Elam, C/A No. 02A01-9812-CH-00362, 1999 WL 669847 (Tenn.Ct.App. W.S., filed August 30, 1999). Suffice it to say that we believe our approach in the instant case is in keeping with the language in the Ellis and Harrison cases.