United States Tax Court March 29, 1971, Docket No. 1871-68. (Wiener v. Commissioner)

Marvin Wiener v. Commissioner. Wiener v. Commissioner Docket No. 1871-68. United States Tax Court T.C. Memo 1971-56; 1971 Tax Ct. Memo LEXIS 276; 30 T.C.M. (CCH) 244; T.C.M. (RIA) 71056; March 29, 1971, Filed, *276 The petitioner, who was married during all of 1965, filed a return for that year which purported to be a joint return, but which was signed by him only.