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STATE EX REL. W.VA. DHHR v. BAKER

No. 29775.

557 S.E.2d 267 (2001)

210 W.Va. 213

STATE of West Virginia ex rel. DEPARTMENT OF HEALTH AND HUMAN RESOURCES, CHILD SUPPORT ENFORCEMENT DIVISION, and Denise Jarvis Hannan, Plaintiff Below, Appellees, v. Jeffrey L. BAKER, Defendant Below, Appellant.

Supreme Court of Appeals of West Virginia.

Decided November 28, 2001.

Attorney(s) appearing for the Case

Kim Farha, Charleston, for Appellee, West Virginia Department of Health and Human Resources, Child Support Enforcement Division.

Boyce A. Griffith, Hamlin, for the Appellant.

ALBRIGHT, Justice.

Jeffrey Lynn Baker appeals from the February 26, 2001, order of the Circuit Court of Kanawha County, which directed him to pay past and current child support to Appellee, Denise Jarvis Hannan. Appellant asserts error with regard to the lower court's decision that income realized in connection with the exercise of certain stock options was "gross income"1 and with the attribution...

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