California, United States of America
The following excerpt is from In re Marriage of Carlton, 111 Cal.Rptr.2d 329, 91 Cal.App.4th 1213 (Cal. App. 2001):
of course, if a wife made a separate return, as she would have a right to do, her husband's attempt to make a joint return, in order to take advantage of deductions she might be entitled to, would not be permitted." (Moore v. United States (1941) 93 Ct.Cl. 208, 37 F.Supp. 136,139-140.)
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