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not file his 1994 and 1995 joint returns under duress.2 We
sustain respondent’s determination that petitioner is jointly and
severally liable for the Prices’ 1994 and 1995 Federal income tax
liabilities.
Decision will be entered
for respondent.
2 In fact, the circuit court contemplated that petitioner
might disobey its order to file joint returns with Ms. Price.
The circuit court’s judgment provides specifically that Ms. Price
has the exclusive right to file 1994 and 1995 joint returns on
behalf of the Prices should petitioner fail to cooperate in the
filing of those returns.
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Last modified: May 25, 2011