Anchor: Under a progressive tax system, the only way to eliminate the marriage penalty is to go back to relatively higher taxes on singles.
Entailed: There's only one way to get rid of the marriage penalty in a progressive tax system and that is to impose higher taxes on individuals. 
Contradiction: There is no marriage penalty under the progressive tax system. 
Contradiction: A man is hungry and wants to eat her sweatshirt
Contradiction: The woman is outside.
Contradiction: The woman stood on the sofa.
Contradiction: People planting flowers.