WILBUR, Circuit Judge.
The government appeals from a decision of the Board of Tax Appeals sustaining the contention of the respondent Howard C. Hickman that the earnings of his wife did not constitute a part of his taxable income for the year 1923, in view of the agreement between them made in 1906 to the effect that the earnings of the wife should thereafter be her separate property. The Board of Tax Appeals, on sufficient evidence, found the facts to be as follows...
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