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Petitioner did not register a marriage with the State of Illinois
during the years 1989 through 1996. Petitioner was not married
to anyone from 1989 through 1996.
Petitioner timely filed a Federal income tax return for 1996
bearing his name and the name of Mr. Bates. Mr. Bates also
signed the 1996 return on the line under petitioner’s signature
labeled “Spouse’s signature.” Petitioner struck out the word
“Spouse’s” on that line.
Petitioner listed his own name on the first line of the
label of the 1996 return. Petitioner listed the name “Todd W.
Bates” on the second line of the label of the 1996 return.
Petitioner struck out the word “spouse’s” twice in the label
block of the 1996 return.
On the 1996 return, petitioner marked filing status 2, line
2, and struck out the word “Married” on that line so that it read
“filing joint return” instead of “Married filing joint return”.
Petitioner claimed an exemption for a “Spouse” on line 6b of the
1996 return. On line 34 of the 1996 return, petitioner claimed a
standard deduction in the amount of $6,700 based upon his claimed
filing status of “filing joint return.” Petitioner utilized
married, filing jointly tax rates in determining his 1996 tax.
All the income reported on the 1996 return was earned by
petitioner. Petitioner performed services as a computer
consultant during 1996 for the University of Chicago Hospitals,
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