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Nancy filed tax returns as "married filing separately" from
1983 through 1985. She did this because (1) Sheldon told her
that the Federal Government owed him a large refund, and he was
not going to file tax returns until he received this refund, and
(2) R & L Fashions issued a 1983 Form W-2 reporting wage income
in Nancy's name.3 Nancy filed her 1983 and 1984 tax returns on
or about November 15, 1985, and her 1985 tax return on July 14,
1986. On her 1983 tax return she reported $15,600 in wages,
etc., income and $1,509 in interest income from the Joint
Account. On her 1984 and 1985 tax returns she reported $1,601
and $2,046, respectively, in interest income from the Joint
Account. These are the only income items Nancy reported on her
tax returns for 1983, 1984, and 1985.
Nancy was not involved in the preparation of her joint
income tax returns during her marriage with Sheldon. Sheldon had
accountants prepare their joint tax returns, and then he brought
the tax returns home for Nancy to sign. The 1974 through 1980
joint tax returns were prepared by the firm of Zelon, Septimus &
Co. Sheldon had been using this firm to prepare his tax returns
at least since 1967. The 1981 and 1982 tax returns were prepared
by the firm of Spahr, Lacher, Berk & Naimer. Nancy signed the
3 When Nancy received the R & L Fashions Form W-2 for 1983,
she questioned Sheldon about it. Sheldon explained that another
partner's wife had been put on the R & L Fashions payroll, and so
Nancy was also put on the payroll to equalize the compensation of
the partners.
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