TEICH v. TEICH

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.