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and revg. in part T.C. Memo. 1967-174. If petitioner did not
file a joint income tax return for the taxable years 1978 and
1980, she is not liable for the deficiencies determined by
respondent, and the question of petitioner's innocent spouse
status becomes moot. See Davenport v. Commissioner, 48 T.C. 921
(1967). The parties agree that the Jacobys filed a joint return
for the taxable year 1979.
Respondent concedes that petitioner did not sign the Forms
1040 for the 1978 and 1980 taxable years. Thus, respondent must
produce some evidence that petitioner intended to file a joint
return with Gerald for those years. O'Connor v. Commissioner,
supra at 309.
Petitioner filed a joint income tax return for each of the
taxable years 1975-77, 1979, and 1981-86. This pattern is some
evidence that petitioner intended to file a joint return in 1978
and 1980. See Estate of Campbell v. Commissioner, 56 T.C. 1, 12-
13 (1971). Petitioner assembled charitable contribution receipts
and mortgage payment statements and gave them to Gerald, who in
turn gave the documents to Gelda. Petitioner's cooperative
effort in assembling these documents and her delivering them to
Gerald for the sole purpose of the preparation of income tax
returns indicates that petitioner intended to file joint returns
for the taxable years 1978 and 1980. See Sharwell v.
Commissioner, 419 F.2d 1057, 1059-1060 (6th Cir. 1969), vacating
and remanding on another issue T.C. Memo. 1968-89. From 1963
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