State ex rel. Department of Health & Human Resources v. Baker

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 Jams 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 of income to him at the annual rate of $40,000. Upon our review of these issues, we determine that the lower court did not err by including income realized from the exercise of certain stock options in…