same rule under California interlocutory divorce decree
How later courts described this case
- same rule under California interlocutory divorce decree
- taxpayer proved that an unsigned return was a joint return
Written by the judges who cited it.
The opinion
Murdock, J., dissenting: The Court has no idea why the husband did not sign the return, and the evidence does not overcome the presumption of correctness attaching to the Commissioner’s determination.
Harron and Pierce, JJ.: agree with this dissent.