Groves v. Commissioner
United States Tax Court
Joint returns: Presumption: Signature not that of wife. - Where a husband files a joint return without objection of the wife, who fails to file a separate return, there is a presumption that the joint return was filed with the tacit consent of the wife.
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Joint returns: Presumption: Signature not that of wife. - Where a husband files a joint return without objection of the wife, who fails to file a separate return, there is a presumption that the joint return was filed with the tacit consent of the wife. However, a wife rebutted this presumption by showing that the signature on the return filed by her husband was not hers, that she had not known the return was filed because she was separated from her husband during the period before his death, and that she had not filed a separate return for the same period because she had mistakenly believed…
1Opinion of the Court
Helen E. Groves v. Commissioner.
Groves v. Commissioner
Docket No. 58595.
United States Tax Court
T.C. Memo 1957-196; 1957 Tax Ct. Memo LEXIS 55; 16 T.C.M. (CCH) 887; T.C.M. (RIA) 57196;
October 17, 1957
Joint returns: Presumption: Signature not that of wife. - Where a husband files a joint return without objection of the wife, who fails to file a separate return, there is a presumption that the joint return was filed with the tacit consent of the wife. However, a wife rebutted this presumption by showing that the signature on the return filed by her husband was not hers, that she had not known the…
2Cases cited4 opinions
- Howell v. CommissionerUnited States Tax Court · 1948
- Stone v. CommissionerUnited States Tax Court · 1954
- Heim v. CommissionerUnited States Tax Court · 1956
- Calhoun v. CommissionerUnited States Tax Court · 1954
3Cited by1 opinion
- In re KaiserUnited States Bankruptcy Court, E.D. Missouri · 1995