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only one had income)”. The 1994 joint return was signed by
petitioner and Anne Treadaway. The signature of Anne Treadaway
on the 1994 joint return is different from petitioner’s signature
on that return. Petitioner, as the surviving spouse, filed a tax
return for 1995 on behalf of his deceased spouse Ms. Treadaway
and himself. Petitioner indicated in that tax return that their
filing status was “Married filing joint return (even if only one
had income)”. The 1995 return was signed by petitioner. There
was no signature on that return by Ms. Treadaway, who was de-
ceased at the time the return was filed. Instead, the following
statement was typed on the line for her signature: “Filing as
surviving spouse”. (We shall refer to the joint tax returns
filed by petitioner and Ms. Treadaway for 1991 through 1994 and
by petitioner as the surviving spouse for 1995 on behalf of his
deceased spouse Ms. Treadaway and himself as joint returns.)
Petitioner retained Anna Sheets (Ms. Sheets) to prepare the
1994 and 1995 joint returns. He provided Ms. Sheets with all of
the income and expense figures that are reflected in those
returns.
Included in each of the joint returns for 1991 through 1995
were a Schedule C, Profit or Loss From Business, and a Schedule
F, Profit or Loss From Farming. Schedule C of each of those
joint returns identified petitioner as the proprietor and showed
business counsel services or counsel services as the services
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