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The intent to file jointly may be inferred from the
acquiescence of the nonsigning spouse. Id. at 12-14. A spouse's
failure to file a separate return has been considered an indication
that the spouse "tacitly consented" to the filing of a joint return.
Abrams v. Commissioner, 53 T.C. 230, 234 (1969); Heim v. Commissioner,
27 T.C. 270, 273-274 (1956), affd. 251 F.2d 44 (8th Cir. 1958);
Carroro v. Commissioner, 29 B.T.A. 646, 650 (1933).
Mrs. Walker contends that she cannot be found to have intended
and to have filed joint returns with Mr. Walker for 1978, 1979, 1980,
and 1981. She argues that the so-called tacit consent rule is
inapplicable because she had no separate taxable income of her own to
report during 1978 through 1981.
Respondent contends that Mrs. Walker intended the returns Mr.
Walker filed for them to be joint returns. We agree with respondent.
From the time of their marriage in June 1963 through at least
1989, Mr. and Mrs. Walker have had a long history of
customarily filing joint returns.5 Mrs. Walker relied entirely
5In our findings, we have determined that Mr. and Mrs.
Walker filed valid joint individual income tax returns for
themselves for the years 1963 through 1977.Although Mrs.
Walker initially testified that she never signed any of the joint
returns Mr. Walker filed for them until about 1985, we do not
believe such to have been the case. When specifically questioned
about this on cross-examination by respondent's counsel, Mrs.
Walker replied that she "really couldn't say" and could not
remember. While Mrs. Walker may have dispensed with actually
signing the returns Mr. Walker filed for them at some point prior
to the years in issue, the record reflects, and we are convinced,
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