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Whether Petitioners Filed a Joint Return for 1985
We disagree with petitioners' contention that they
did not file a joint return for 1985, and, therefore,
Mrs. London "cannot be held liable for any deficiency
thereon." Petitioners' position is based solely upon the
contention that she did not sign the 1985 return. However,
it is clear that there can be a binding joint return even
though one of the spouses fails to sign the return. E.g.,
O'Connor v. Commissioner, 412 F.2d 304, 309 (2d Cir. 1969),
affg. in part, revg. in part and remanding T.C. Memo. 1967-
174; Heim v. Commissioner, 251 F.2d 44, 45 (8th Cir. 1958),
affg. 27 T.C. 2700 (1956); Kann v. Commissioner, 210 F.2d
247, 251-252 (3d Cir. 1953), affg. per curiam 18 T.C. 1032
(1952). In this case, there is ample evidence from which
we infer that Mrs. London intended to file a joint return
with her husband. For example, Mrs. London had a long
history of filing joint tax returns. The 1985 return
included her wage income and income from other sources such
as jointly held property. Her petition in this Court does
not assert that she did not file a joint return. Most
significantly, at trial, she testified only that she did
not sign the 1985 return. She did not testify that she had
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