THOMSEN, District Judge.
This action for refund of federal income taxes involves a fee of $54,154.62, received by John E. McClure in 1950 for services rendered over the period 1930-1950. During the first part of that period, McClure was married to Helen P. McClure. In 1943 they were divorced, and in 1944 he married Helen M. McClure. Under the income splitting provisions of the Revenue Act of 1948, 26 U.S.C.A. §§ 12(d) and 51(b), and the long term compensation...
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