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Mutt and Jeff are always an interesting pair, because there's always a quite perplexing logic to their schemes. While getting a divorce is certainly a way to get out of having to get your wife a Christmas present, it generally comes with a large amount of other problems and costs (believe me, I know). I don't see any way that even a fur coat could cost less than the bill Mutt will receive from Sir Sidney the well-known barrister. I imagine Sir Sidney would have a very nice Christmas, though.