HARRISON, District Judge.
The plaintiff herein, the United States of America, filed this civil complaint to recover unpaid income taxes against the defendant, Mrs. Gary Merrill, also known as "Bette Davis", on March 14, 1949. The facts giving rise to this litigation are as follows:
The defendant married Arthur Farnsworth on December 31, 1940. During the marital period by far the greater source of income to the pair was attributable to the earnings of the defendant...
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