Summary
concluding that a spouse has an unqualified right to decide whether to file a joint return, and the court can separately address any adverse consequences of the decision not to file jointly
Summary of this case from Butler v. Simmons-ButlerOpinion
June 12, 1997
Appeal from the Supreme Court, New York County (Eileen Bransten, J.).
Both forms of relief sought by plaintiff are contrary to Federal tax law, which gives each spouse unqualified freedom to decide whether or not to file a joint return, and beyond the trial court's equitable powers ( Leftwich v. Leftwich, 442 A.2d 139, 143-144 [DC Ct App]). We note, however, that any adverse financial consequences of defendant's refusal to sign the joint and/or amended returns proffered by plaintiff can be taken into account in distributing the marital property ( see, supra, at 145-146; In re Butler, 346 N.W.2d 45, 47 [Iowa Ct App]; Wadlow v. Wadlow, 200 N.J. Super. 372, 380, 491 A.2d 757, 761-762 [Super Ct]). Also, the question of defendant's entitlement to a recovery for the unauthorized sales of the art works must be addressed at that time. We have considered plaintiff's other contentions and find them to be without merit.
Concur — Sullivan, J.P., Rosenberger, Wallach, Rubin and Andrias, JJ.