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filing. If Mary was present when petitioner completed the tax
return for the year, then Mary signed it. If Mary was not
present, then petitioner signed the tax return on Mary’s behalf.
Petitioner did not discuss with Mary either the contents or the
substance of any of their tax returns.
Petitioner and Mary separated on or about July 5, 1990.
Petitioner continued to manage Mary’s financial arrangements
while they were separated. The separation did not alter the
manner in which petitioner managed their financial arrangements.
Petitioner also continued to prepare and file their tax returns
in the same manner as he had before the separation. Petitioner
and Mary continued to elect the filing status of married filing
jointly for the tax returns filed during their separation. The
tax returns for 1990 through 1994 include Mary’s income from her
teaching job. Petitioner managed Mary’s financial arrangements
until August of 1997.
At some time before October 16, 1995, Mary gave her 1994
Form W-2 to petitioner. Petitioner prepared and signed a 1994
joint tax return for himself and Mary. On this tax return,
petitioner reported $28,685 of Form W-2 income, consistent with
Mary’s Form W-2 from her teaching job, and did not report income
from NHP, consistent with his Form W-2c. See supra table 1. On
this tax return, petitioner claimed $54,729 withholding
($52,193.23 from his Form W-2c, plus $2,535.72 from Mary’s Form
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