Assertion: spouse's estate | /r/HasProperty | 56 t.c.
Facets:
Source sentences:
text: As stated above, it is well established by a long line of cases that a joint Form 1040 filed with the signature of only one spouse is valid if both the husband and wife intended to file a joint return [e.g., Estate of Campbell v. Comm’r, 56 T.C. 1, 12