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return for each of the years 1990 and 1991.14 The determinative
factor as to whether spouses filed a joint tax return is whether
such spouses intended to file such a return.15 Where both
spouses intend that a tax return be filed as a joint return, the
absence of the signature of one spouse does not prevent their
intention from being realized. Estate of Campbell v. Commis-
sioner, 56 T.C. 1, 12 (1971); Federbush v. Commissioner, 34 T.C.
740, 757 (1960), affd. per curiam 325 F.2d 1 (2d Cir. 1963); Heim
v. Commissioner, 27 T.C. 270, 273 (1956), affd. 251 F.2d 44 (8th
Cir. 1958); Howell v. Commissioner, 10 T.C. 859, 866 (1948),
affd. per curiam 175 F.2d 240 (6th Cir. 1949).
We have found as a fact that Ms. Collier intended to, and
did, file tax returns for 1990 and 1991 jointly with Mr.
Collier.16 We have no valid basis for concluding that Ms. Col-
14Moreover, we find it illogical to conclude, as Ms. Collier
would have us do, that, because she allegedly did not sign the
1990 joint return and the 1991 joint return, “Both parties * * *
[in the instant case] must have made a mutual mistake when
entering into the stipulation.”
15Indeed, Ms. Collier admits on brief:
The presence or absence of signatures on a joint return
is not dispositive to filing status, * * * and the
Court can find that petitioner filed joint returns even
though she did not sign the returns at issue. * * * the
Court will determine the non-signing spouse’s filing
status by whether she intended to file a joint return.
* * * [Citations omitted.]
16Consistent with the parties’ stipulations of fact, Ms.
Collier testified that she filed tax returns for the years 1987
(continued...)
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