Assertion: wife | /r/CapableOf | intend to file joint 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: 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