Are there any cases where a husband and wife filed joint tax returns at the same time?

Our research uncovered only one case that is directly on point. In Wilson v. Commissioner, 500 F.2d 645 (2nd Cir.1974), a husband and wife had filed joint tax returns. The husband earned a much larger income than his wife. A deficiency judgment was entered against the couple. Throughout the tax proceedings, they were jointly represented by the same attorney. However, they were also engaged in a simultaneous annulment action. In the annulment action, the husband was represented by the same attorney who represented the couple in the tax proceedings.