Husband couldn’t file joint tax return on behalf of allegedly “delusional” spouse

The U.S. Tax Court has concluded that a husband who alleged that his wife was mentally ill wasn’t entitled to file his return with “married filing jointly” status. The husband had no formal power of attorney or similar authorization and couldn’t claim that he’d properly filed a joint return with his wife as her agent. The wife, who refused to sign the joint return, filed a return for the year in question as “married filing separately.”