By contract entered into in 1991, Spouse 1 and Spouse 2 (former spouse as of January 2, 2015 ) agreed that any property either of us now has or may hereafter acquire * * * in any way, either by earnings (including salaries, fees, etc.), or any rights by contract or otherwise, during the existence of our marriage, or which we or either of us may receive by gift, bequest, devise, or inheritance, and all the proceeds, issues, and profits of any and all such property shall be treated and considered, and hereby is declared to be received, held, taken, and owned by us as joint tenants, with the right of survivorship. The validity of the contract under the law of the State of Wherever is not questioned, nor is the fact that it survived the divorce of the spouses questioned.

Should Spouse 1 be taxed for all of the salary and attorney's fees earned by Spouse 1 in 2016 and 2017 or should be taxed for only a half of them in view of a contract with his wife. (Ignore any possible family law issues).

country tax is USA

Yes or

No