The joint and several liability of spouses on a joint return also applies to additions to tax for fraud, despite the innocence or lack of knowledge on the part of the wife or the husband. See Prokop v. Commissioner, 254 F.2d 544 (C.A. 7, 1958), affirming a Memorandum Opinion of this Court; W. L. Kann, 18 T.C. 1032 (1952), affd. 210 F.2d 247 (C.A. 3, 1953), certiorari denied 347 U.S. 967 (1954); Myrna S. Howell, 10 T.C. 859 (1948), affd. 175 F.2d 240 (C.A. 6, 1949); Dora S. Hughes, 26 T.C. 23 (1956); Lawrence Sunbrock, 48 T.C. 55 (1967); and Michael Pendola, 50 T.C. 509, 521 (1968). Accordingly, we have no alternative but to hold that, even though the fraud was that of the wife alone, the imposition of the 50-percent addition to tax of the deficiencies in the joint returns filed for the years 1959 through 1963, inclusive, is mandatory.

Cases cited by petitioners holding that under the State law the community is not liable for the embezzlement or tortious acts of one spouse are not applicable here. Under Federal law each spouse is liable for the tax and the additions to tax here redetermined Myrna S. Howell, 10 T.X. 859 (1948), affd. 175 F.2d 240 (C.A. 6, 1949); Dora S Hughes, 26 T.C. 23 (1056). It is immaterial whether or not Gaylord C. Peters had any knowledge of what Mary Ellen was doing.

references to ‘tax’ are deemed to refer to ‘additions to the tax.’ Myrna S. Howell, 10 T.C. 859 (1948), affd. 175 F.2d 240 (C.A. 6, 1949); W. L. Kann, 18 T.C. 1032 (1952), affd. 210 F.2d 247 (C.A. 3, 1953), certiorari denied 347 U.S. 967 (1954); and Dora S. Hughes, 26 T.C. 23, (1956). SEC. 6659.

By reason of having filed a joint return for 1949 with her then husband, Lawrence Sunbrock, the petitioner Georgia T. Hornsby is jointly and severally liable with him for the deficiency and additions to tax, as adjusted, determined by respondent for that year. Dora S. Hughes, 26 T.C. 23; Boyett v. Commissioner, 204 F.2d 205 (C.A. 5), affirming a Memorandum Opinion of this Court; Louise M. Scudder, 48 T.C. 36(1967). Decisions will be entered under Rule 50.

Furnish v. Commissioner, 262 F.2d 727 (C.A. 9, 1958), remanding on other grounds 29 T.C. 279(1957); Irving S. Federbush, 34 T.C. 740, 754-58(1960), affirmed per curiam 325 F.2d 1 (C.A. 2, 1963). As to whether the returns are joint, the burden of proof is upon petitioner. Cf. Dora S. Hughes, 26 T.C. 23(1956). Petitioner correctly states that a wife's liability on a joint income tax return depends upon her voluntary execution of the return.

Such liability covers not only the tax itself but also any addition to the tax on account of fraud, notwithstanding that the wife may have signed the return in blank or that she was innocent of the fraud. Myrna S. Howell, 10 T.C. 859, 866, affd. 175 F.2d 240, and Dora S. Hughes, 26 T.C. 23, 28, 29. SEC. 51. INDIVIDUAL RETURNS.(b) HUSBAND AND WIFE.— A husband and wife may make a single return jointly.

Such liability covers not only the basis tax but also any addition to the tax on account of fraud, notwithstanding that the wife may have signed the return in blank and that she was innocent of the fraud; indeed such liability extends to the wife with respect to a joint return even where she failed to sign it, provided that it was intended to be a joint return. Joseph Carroro, 29 P.T.A. 646, 650; Mryna S. Howell, 10 T.C. 859, 866, affirmed 175 F.2d 240 (C.A. 6); W. L. Kann, 18 T.C. 1032, 1/44, affirmed 210 F.2d 247 (C.A. 3), certiorari denied 347 U.S. 967; Dora s. Hughes, 26 T.C. 23, 28-29; Arthur N. Dellit, 24 T.C. 434; cf. Jack Douglas, 27 T.C. 306, 314, but cf. at 315. Cf. also Muriel Heim, 27 T.C. 270.