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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.”).
Petitioner submitted 1997, 1998, and 1999 Federal income tax
returns to respondent approximately 1 week before trial and
before the matter was submitted. On the 1997 and 1999 returns,
petitioner checked the box “married filing joint return”.5 The
returns were signed by petitioner, but not by his wife.
Under certain circumstances, Federal income tax returns may
be considered joint returns if one spouse signs the returns and
checks the box indicating that the returns are joint returns.
Sec. 1.6013-1(a)(2), Income Tax Regs.; see Heim v. Commissioner,
27 T.C. 270, 273 (1956) (where filing status on tax return
indicated married filing joint return, but the taxpayer’s wife
did not sign return, did not object to its filing, or did not
file a separate return herself, it was presumed that the joint
return was filed with the tacit consent of the wife), affd. 251
F.2d 44 (8th Cir. 1958). However, returns signed by just one
spouse will qualify as valid joint returns only if both spouses
intend to file joint returns. Gudenschwager v. Commissioner,
supra.
5 On the 1998 return, petitioner checked the box “married
filing separate returns”. Thus, it is clear petitioner did not
intend to file a joint return for 1998.
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