Kristine A. Cluck - Page 19

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               particular case.13  In this case, we believe there is a                
          sufficiently close relationship between the parties, since                  
          petitioner and her husband have closely aligned legal and                   
          economic interests.                                                         
               Petitioner and Elwood filed a joint Federal income tax                 
          return for each of the tax years in issue and continued to do so            
          for 1989, the year in which the stipulation of settled issues was           
          executed by Elwood.  We have previously noted that filing a joint           
          Federal income tax return generally results in tax savings to the           
          husband and wife.  Benjamin v. Commissioner, 66 T.C. 1084, 1100             
          (1976), affd. 592 F.2d 1259 (5th Cir. 1979).  However, in                   
          accepting the benefit of filing jointly, the spouses also assume            
          joint and several liability for the payment of any tax due.  Sec.           
          6013(d)(3).  By filing a joint income tax return, petitioner and            
          Elwood entered into a joint economic arrangement, whereby they              
          shared the benefits and burdens associated with filing a joint              
          return.  In addition to their economic relationship, petitioner             
          and Elwood were also in the legal relationship of marriage in               
          1989, when the stipulation was entered.  Here we have two                   
          individuals who have elected to be treated as a single taxpaying            

          13  We believe the flexibility inherent in such an approach                 
          comports with the spirit of our duty of consistency                         
          jurisprudence.  See Arkansas Best Corp. v. Commissioner, 83 T.C.            
          640, 659 (1984), affd. in part and revd. in part as to other                
          issues 800 F.2d 215 (8th Cir. 1986), affd. 485 U.S. 212 (1988)              
          (duty of consistency does not require the presence of all the               
          technical elements of estoppel); Unvert v. Commissioner, 72 T.C.            
          807, 814 (1979) (to same effect), affd. 656 F.2d 483 (9th Cir.              
          1981).                                                                      



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