Recursive Directory Lister (isDir) To create a Cat / Tag Lst

$directory = 'G:\\Research\\';
$directories = array();

$fileSPLObjects =  new RecursiveIteratorIterator(
                new RecursiveDirectoryIterator($directory),
                RecursiveIteratorIterator::CHILD_FIRST
            );
try {
    foreach( $fileSPLObjects as $fullFileName => $fileSPLObject ) {
        //print $fullFileName . " " . $fileSPLObject->getFilename() . "\n";

        $dirname = basename(dirname($fullFileName));

        if(is_dir($fullFileName) && $fileSPLObject->getFilename() != '.' && $fileSPLObject->getFilename() != '..') {
            //echo $filename . ' - ' . $file->getSize() . ' bytes <br/>' . "\n";

            echo $dirname . ' ' . $fileSPLObject->getFilename() . "\n";
        }

        if (!in_array($dirname, $directories)) {

            //echo $dirname . "\n";

            $directories[] = $dirname;
        }

    }
}
catch (UnexpectedValueException $e) {
    printf("Directory [%s] contained a directory we can not recurse into", $directory);
}