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In the 1970s, many married couples realized they were paying more taxes than unmarried couples with the same income. Some couples flew to the Caribbean in December, divorced, and remarried in January, using the tax savings to pay for their vacation. The IRS deemed this a sham. A 1980 visit to the courts for one couple was inconclusive; the Tax Court found that the divorce wasn't valid, but the appeals court remanded the case for further findings. Rumor has it that some couples decided fighting the IRS wasn't worth the trouble and stayed divorced (but happily together).