Assertion: spouse's spouse | /r/CapableOf | file separate return
Facets:
Source sentences:
text: Whether a husband and wife intended to file a joint return is important to a determination of whether a tax return qualifies as a joint return [Stone v. Comm’r, 22 TC 893, 900-901 (1954)]. The evaluation of intent considers whether the nonsigning spouse filed a separate return, whether the nonsigning spouse objected to the joint filing, and whether the prior filing history indicates intent to file jointly (Harrington v. Comm’r, T.C. Memo 2012-285).
text: Or perhaps the tax impact is more advantageous when spouses file separate returns.