United States Tenth Circuit

Under 26 USC 6065, a taxpayer and his wife who filed a 1995 federal income tax return electing to report their income jointly did not file a valid return when neither party had signed the return.

Appellate Information

• Decided 11/05/2001
• Published 11/06/2001

Judges

• McKAY, Circuit Judge., Before KELLY and McKAY, Circuit Judges, and BROWN, District Judge.

Court

• United States Tenth Circuit

Counsel

• For Appellant:
  
• W. Kevin Jackson of Jensen, Duffin, Carman, Dibb & Jackson, Salt Lake City, UT, for Petitioner-Appellant.


• For Appellees:
  
• Karen D. Utiger (Randolph Hutter and Ann B. Durney with her on the briefs), U.S. Department of Justice, Tax Division, Washington, DC, for Respondent-Appellee.