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joint tax return. We conclude that both petitioner and Mary
intended that the tax return filed on October 16, 1995, be their
joint 1994 tax return.
Respondent states on brief several contrary considerations,
none of which causes us to change our conclusion.
(1) “Petitioner’s spouse filed a separate return for the
year 1994, using married, filing separately filing status.”
Firstly, respondent does not suggest that Mary’s separate tax
return, filed in 1998, constitutes a valid revocation of a timely
filed joint tax return. See Ladden v. Commissioner, 38 T.C. 530,
533-534 (1962); sec. 1.6013-1(a)(1), Income Tax Regs. The
relevance, then, is the light, if any, that Mary’s 1998 filing
shines on Mary’s intentions when the joint tax return was filed,
on October 16, 1995. We conclude that the circumstances had
changed so drastically in August 1997 that Mary’s later actions
serve primarily to underscore the significance of her essentially
unbroken pattern of assent that continued through October 16,
1995, and even past that date. Secondly, we give greater weight
to the fact that, until 1998, Mary did not file a separate tax
return even though she had more than $20,000 of Form W-2 income
and had an income tax liability in excess of her withholding.
(2) “At the time the 1994 tax return was filed, there were
severe marital problems present in the relationship between
petitioner and his wife. In fact, petitioner and his spouse were
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