Court of Appeals for the Seventh Circuit December 7, 1992, 92-1165, 92-1169 and 92-1170 (Bertram W. Coltman, Jr. v. Commissioner of Internal Revenue, Michelle Coltman v. Commissioner of Internal Revenue)

SHADUR, Senior District Judge.

This three-party dispute involves the income tax deductibility or nondeductibility of payments made by a husband to his estranged wife pursuant to a court order during taxable years in which, though they were actively engaged in divorce proceedings, he had not removed himself entirely from the family residence. Bertram Colt-man, Jr.