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.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.