Assertion: spouse | /r/CapableOf | sign joint return
Facets:
value: for both spouses
type: TRANSITIVE-OBJECT
Source sentences:
text: Second, if one spouse is physically unable by reason of disease or injury to sign a joint return, the other spouse may, with the oral consent of the incapacitated spouse, sign the incapacitated spouse’s name in the proper place on the return followed by the words “
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)].
text: Courts generally apply the tacit consent doctrine when one spouse signs a joint return for both spouses and it is later shown that the other spouse has tacitly consented to the joint return filing (e.g., Reifler v. Comm’r, T.C. Memo.