Daniel C. Noonan - Page 9

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          the law firm, the May return, and the January return are                    
          identical in content.  All three reflect the claiming of joint              
          filing status as well as an exemption for Mrs. Noonan, in                   
          addition to those for petitioner and the four children.  The                
          parties have stipulated that the May and January returns each               
          have the original signature of petitioner and a copy of Mrs.                
          Noonan's signature.                                                         
               In February 1993, petitioner received notification from the            
          IRS that the January return had been received.  According to this           
          letter, petitioner had claimed an incorrect amount as estimated             
          tax payment credits and still owed an additional amount due to              
          additions to tax for failure to timely file and pay estimated tax           
          and interest.  Between June 7, 1993, and May 23, 1994, a refund             
          from Mrs. Noonan's 1992 Federal income tax return and additional            
          amounts from petitioner's and Mrs. Noonan's separate 1993 Federal           
          returns were used to satisfy assessed additions to tax and                  
          interest for 1988.  On November 21, 1994, petitioner received a             
          letter from the IRS indicating that all taxes, additions to tax,            
          and interest for the 1988 taxable year had been paid.                       
          Filing Status                                                               
               A husband and wife may file a joint return.  Sec. 6013.  A             
          joint return generally must be signed by both spouses.  Sec.                
          1.6013-1(a)(2), Income Tax Regs.  However, we have held that a              
          return may be a joint return even though the signature of one               

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