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income, reduced the standard deduction, and determined the tax on
the basis of the filing status of married-filing-separately. If
we determine that petitioner was not entitled to use the joint
filing status, he does not dispute the other adjustments.
Section 6013(a) allows a husband and wife to file a joint
return. Both the husband and wife must intend that a return
filed be treated as a joint return, and the question of their
intent is a question of fact. Estate of Campbell v.
Commissioner, 56 T.C. 1, 12 (1971); Springmann v. Commissioner,
T.C. Memo. 1987-474. While Ms. Chasevi may have intended to file
a joint return for 1993 at some time during 1993 or early 1994,
by the time petitioner filed the return in 1995, she clearly did
not intend that return to be a joint return. Indeed, she had
already filed a separate return.
Petitioner argues that the communications between his wife
and him during late 1993 or early 1994 gave rise to a binding
contract with Ms. Chasevi to the effect that they would file a
joint return. While we have grave doubts concerning the
existence of any such contract under the circumstances here, even
if Ms. Chasevi breached that contract, the fact remains that when
the purported joint return was filed, she did not intend that
return to be a joint return. If there were a contract, that
would be a matter between petitioner and Ms. Chasevi. Whatever
the resolution of that dispute, it would not affect the result
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