The opinion of the court was delivered by
HARVEY, C.J.:
Plaintiff brought this action against his former wife for contribution in the amount of one-half of income tax deficiency, plus penalties and interest, assessed by the Internal Revenue Service against plaintiff and defendant on their joint returns for the years 1945 through 1949. A jury was waived and the trial by the court resulted in a judgment in favor of plaintiff for one-half of the tax deficiency...
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