; Kantz v. Bell, No. M2013-00582-COA-R3-CV, 2014 WL 4058823, at *3 n.5 (Tenn. Ct. App. Aug. 15, 2014) ("The Rule 59.04 Motion to Alter or Amend was denied by the trial court; the Trust does not appeal that ruling."). Ultimately, "[t]he burden is on the parties to provide competent evidence of value[.]" Greene v. Greene, No. M2022-01171-COA-R3-CV, 2023 WL 6619209, at *3 (Tenn. Ct. App. Oct. 11, 2023) (citing Owens v. Owens, 241 S.W.3d 478, 486 (Tenn. Ct. App. 2007)).