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exceeds the exemption amount is required to make an income tax
return. Sec. 6012(a)(1)(A). Petitioner had gross income
totaling $63,121.50 from wages and interest for taxable year
1997. The exemption amount for taxable year 1997 was $2,650.
Petitioner’s gross income exceeded the exemption amount for the
1997 taxable year, and petitioner was therefore required to file
an income tax return.
C. Filing Status
In order to qualify to calculate tax under rates applicable
to “Married Individuals Filing Joint Returns”, an individual must
make a joint return with his or her spouse pursuant to section
6013. Sec. 1(a)(1). Joint filing status is not allowable,
unless a joint return is filed and made a part of the record
before the case is submitted to our Court for decision. Phillips
v. Commissioner, 86 T.C. 433, 441 n.7 (1986), affd. in relevant
part 851 F.2d 1492 (D.C. Cir. 1988)(“where the taxpayer has filed
no return as of the date the case is submitted for decision * * *
no returns would be in the record, and, therefore, no joint
filing status could be claimed.”); Gudenschwager v. Commissioner,
T.C. Memo. 1989-6 (“If a taxpayer has not filed a return by the
time his case is submitted for decision, it is too late for the
taxpayer to file a joint return and elect joint filing status. *
* * In this situation, no returns would be in the record, so this
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