- 23 -
making, we hold that Mr. Walker made a total of $15,000 in additional
cash payments to Short and Simmel during 1978 through
1981. See Cohan v. Commissioner, 39 F.2d 540 (2d Cir. 1930). We
further allocate this $15,000 of payments $6,000 to 1980 and
$9,000 to 1981.4
Joint Individual Income Tax Returns
Section 6013(a) provides, with certain exceptions not
relevant here, that a husband and wife may file a joint income
tax return notwithstanding that one of the spouses has no gross
income or deductions. Generally, a joint income tax return must
be signed by both spouses. Sec. 1.6013-1(a)(2), Income Tax Regs.
However, it is settled that where an income tax return is
intended by both spouses to be a joint return, the absence of the
signature of one spouse will not prevent their intention from being
realized. Estate of Campbell v. Commissioner, 56 T.C. 1, 12 (1971);
Federbush v. Commissioner, 34 T.C. 740, 757 (1960), affd. per curiam
325 F.2d 1 (2d Cir. 1963); Kann v. Commissioner, 18 T.C. 1032, 1045
(1952), affd. 210 F.2d 247, 251 (3d Cir. 1953). The question of the
spouses' intention is one of fact. Estate of Campbell v. Commissioner,
supra at 12.
4On brief, Mr. Walker argues that he should be allowed
"credit" for certain alleged gifts he made to West Jersey's
employees. However, in the Stipulation Of Settled Issues the
parties agreed that the only remaining issue with respect to Mr.
Walker's 1978, 1979, 1980, and 1981 unreported taxable income was
his alleged additional cash payments to Short and Simmel. The
"credit" issue is thus not properly before us.
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