The petitioner claimed that the capital gains generated by a brokerage account in the petitioner's name need not be reported by her because the account was opened in her ex-husband's name. The IRS claimed the gains should be reported by the petitioner. The court agreed with the IRS, noting that the account required her signature and photo i.d. to open. The petitioner had authorized her ex-husband to buy and sell stocks on the account, and it was implausible that ex-husband forged petitioner's signature. The petitioner also received monthly account statements and had knowledge of the account balances. The court held that the accounts and the income therein belonged to the petitioner. Read v. Comr., T.C. Memo. 2015-115.