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  5. 980 F.2d 1134 (1992)
 

COLTMAN v. C.I.R.

Nos. 92-1165, 92-1169 and 92-1170.

980 F.2d 1134 (1992)

Bertram W. COLTMAN, Jr., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Michelle COLTMAN, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided December 7, 1992.

Attorney(s) appearing for the Case

Brian J. Yagoda, Northbrook, Ill., Michael H. Lurie, and Mark J. Unterberger (argued), Chicago, Ill., for petitioner-appellee.

Sheldon P. Migdal and John E. Frey (argued), Wildman, Harrold, Allen & Dixon, Chicago, Ill., for petitioner-appellant.

Gary R. Allen, Ann Belanger Durney, Charles Bricken (argued), Kenneth W. Rosenberg, Dept. of Justice, Tax Div., Appellate Section; Charles S. Casazza, U.S. Tax Court; Shirley D. Peterson, Department of Justice, Tax Div.; and Brian C. Griffin, U.S. Dept. of Justice, Tax Div., Washington, D.C., for respondent.

Before FLAUM and RIPPLE, Circuit Judges, and SHADUR, Senior District Judge.

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 Coltman, Jr. ("Bertram") disputes the assertion by the Commissioner of Internal Revenue of a tax deficiency stemming...

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