Nelson,s concept album narrating the story of a couple,s divorce, with side one exploring the situation from the woman,s perspective, and side two looking at it from the man,s. Nelson has shared over the years that the songs reflect universal accounts of grief and heartbreak, and are not autobiographical. It was also one of the first Nelson albums to feature his own band, and the second Willie Nelson release on Atlantic. Originally recorded in 1972 at Muscle Shoals in Alabama, Nelson and his band revisited it in the studio in Nashville and released it in 1974. It was well received by critics at the time and generally considered a breakthrough album for the genre insofar as concept albums were concerned.