We had a wife come in and take $9,900 cash out of a joint account. The husband later came in and closed the joint account and opened a new account and took out $1,000. The deposit ticket is on the new account, but really the money is from the old account. Would this require a CTR???

No, more than $10,000 did not leave the bank.

I believe CTRs are not just account related but customer related (I.e, the Husband benefitied fromthe $9,900 withdrawal from teh joint account and he also benefitted from the $1,000 withdrawal from the "new account", which exceeds $10,000). So in this case, I woudl file a CTR on the "husband" for a withdrawal from these two accounts totaling $10,900.

If the husband only transfered the $1,000 to the new account (and did not receive cash), less than $10,000 cash is involved in the two transactions. You wouldn't want to file a CTR on a transation that involved less than $10,000 cash.