Opinion ID: 1713173
Heading Depth: 1
Heading Rank: 6

Heading: The Chancellor Erred by Modifying the Agreement

Text: ¶ 23. It is fundamental in contract law that courts cannot make a contract where none exists, nor can they modify, add to, or subtract from the terms of a contract already in existence. Wallace v. United Miss. Bank, 726 So.2d 578, 584-85 (Miss.1998). A court cannot draft a contract between two parties where they have not manifested a mutual assent to be bound. A. Copeland Enterprises v. Pickett & Meador, Inc., 422 So.2d 752, 754 (Miss.1982). ¶ 24. As stated before, neither Leigh nor Herb address the tax consequences of the mortgage payments in the divorce agreement. Furthermore, the testimony is void of any evidence that the issue was ever discussed between Leigh and Herb or their attorneys. Despite the absence of the prerequisite intent and evidence to formulate a contract, the chancellor found that the parties did not intend for the mortgage payments to be taxable to Leigh or deductible by Herb, and proceeded to add a provision to the divorce agreement wherein Herb was required to reimburse Leigh for the tax liability created by Herb's payment of the mortgage payments. ¶ 25. Since the parties never came to an agreement with respect to the tax consequences of the mortgage payments, no meeting of the minds occurred, and thus, no contract between the parties with regard to this issue was formed. It was improper for the trial court to add a provision to the existing divorce agreement.