Assertion: wife's spouse | /r/CapableOf | object to joint filing
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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).