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We sustain respondent’s determination that petitioner
understated his income tax by $47,881 in 1988. Petitioner
offered no evidence showing that any item contributing to the
amount understated was supported by substantial authority or
adequately disclosed on the return. See sec. 6661(b)(2)(B).
Petitioner’s understatement exceeds both 10 percent of the tax
required to be shown on the return and $5,000. See sec.
6661(b)(1)(A). Petitioner is liable for an addition to tax under
section 6661 in 1988.
VI. Petitioner’s Failure To Sign Returns
As a defense to the deficiencies, additions to tax, and
penalties, petitioner argues that he did not sign the joint
returns for the years in issue. A husband and wife who file a
joint Federal income tax return are generally required to sign
the return. Sec. 6013(a); sec. 1.6013-1(a)(2), Income Tax Regs.
However, courts have found that spouses have filed a joint
Federal income tax return even when one spouse failed to sign the
return. Kann v. Commissioner, 210 F.2d 247, 251-252 (3d Cir.
1953), affg. 18 T.C. 1032 (1952); Heim v. Commissioner, 27 T.C.
270, 273 (1956), affd. 251 F.2d 44 (8th Cir. 1958). “The
determinative factor is whether the spouses intended to file a
joint return, their signatures being but indicative of such
intent.” Ladden v. Commissioner, 38 T.C. 530, 533 (1962) (citing
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