In the 1910 census Samuel Tipping is listed as living with a "new" wife. The wife answered the questions and gave 10 years as length of marriage. Also living in the same house is the family of Anna Fritz - whom he married in 1912.

As the census was taken on Apr 22nd and Samuel was not divorced from Phoebe until Apr 29th, it seems unlikely that these two were married, much less for 10 years. My guess is that they are living together as a married couple for appearances sake. (Samuel and Phoebe had been separated since 1906.)

I double checked to see if I could find a marriage or a death of a wife with no success. I am pretty confident that there was no such marriage.