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upon Mr. Walker to prepare and file their returns. The record
reflects that Mrs. Walker left the responsibility for preparing
and filing the returns to Mr. Walker, and that she intended the
returns to be filed as he chose. From June 1963 through the time
of trial, Mr. and Mrs. Walker have continued to live together and
enjoy the benefits of their economic community. These facts are
evidence establishing that Mrs. Walker intended that the 1978,
1979, 1980, and 1981 returns Mr. Walker filed for them be joint
returns. Estate of Campbell v. Commissioner, supra at 2, 12-14;
see also Estate of Krock v. Commissioner, T.C. Memo. 1983-551.
Further, Mrs. Walker accepted the benefits from her and Mr.
Walker's filing of joint returns for 1978, 1979, 1980, and 1981.
The record reflects they received tax refunds as a result of
their filing of these returns. See Heim v. Commissioner, 27 T.C.
at 274.
Indeed, from the time the returns were filed through about
October 1993, Mrs. Walker never undertook any affirmative act
indicating that she intended the 1978, 1979, 1980, and 1981 returns be
anything other than her and Mr. Walker's joint returns. At trial, Mrs.
Walker acknowledged receiving in the mail, during the period from
about late December 1985 through 1988, a series of four letters from
that she viewed her actual execution of the returns to be a mere
formal ritual, and that she, nevertheless, consented to the
returns being their joint returns. Estate of Campbell v.
Commissioner, 56 T.C. 1, 12-13 (1971).
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