¶1concurring:
¶2I join in Judge HARRIS’ opinion for the court but write separately to clarify that, although the wife must have free choice as to whether she “will, or will not, sign a joint tax return with the husband,” ante at 146, the court is entitled to rely on her decision in making its award; and if she were to choose to sign a joint return but later changed her mind, the husband would be entitled to seek modification of the award.