Assertion: spouse | /r/HasProperty | shown
Facets:
Source sentences:
text: (1971)]. This exception generally applies when one spouse signs a joint return (usually signing for both spouses) and it is shown that the other spouse tacitly consented to the joint return filing; this is commonly referred to as the tacit consent doctrine [e.g., Hennen v. Comm’r, 35 T.C. 747, 748 (1961)].