Muriel Heim v. Commissioner of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• returns signed only by the husband valid as joint return given the intent of taxpayers to file as such
• return included both signatures, but it was later discovered that it was the family accountant who had signed the wife's name on the return per her phone instructions; court held the tax return was joint

Source: CourtListener parenthetical corpus (CC0).