Legal Opinion
Ellen v. Erhard v. Commissioner Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided June 20, 1996No. 94-70749PublishedCited by 19 opinions
1Opinion of the Court
CYNTHIA HOLCOMB HALL, Circuit Judge:
Ellen Erhard appeals the Tax Court’s dismissal of her petition as untimely filed. We affirm.
I
Ellen and Werner Erhard filed joint tax returns for the 1984, 1985, 1986, 1987, and 1988 tax years. When they divorced, Ellen executed a power of attorney appointing Werner as her attorney-in-fact and authorizing him to act on her behalf regarding the 1984, 1985, and 1986 tax years. Werner, in turn, executed a second power of attorney authorizing New York attorney Michael Saltzman to act on behalf of him and Ellen for the 1984, 1985, 1986, and 1987 tax years…
2Cases cited7 opinions
- Pyo v. CommissionerUnited States Tax Court · 1984
- Floyd R. Clodfelter and Enna L. Clodfelter v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Gregory W. McKay v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1989
- Lloyd E. Latch and Constance A. Latch v. United States of America, and Does I Through X, InclusiveCourt of Appeals for the Ninth Circuit · 1988
- Richard L. Mulvania v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
2 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Sego v. CommissionerUnited States Tax Court · 2000
- Reliance Insurance v. Mast Construction Co.Court of Appeals for the Tenth Circuit · 1998
- UMG Recordings, Inc. v. SinnottDistrict Court, E.D. California · 2004
- Committee on Grievances of the United States District Court for the Eastern District of New York v. Roger Bruce FeinmanCourt of Appeals for the Second Circuit · 2001
- Bonedaddy's of Lee Branch, LLC v. City of BirminghamSupreme Court of Alabama · 2015
14 more not listed; retrieve them via the Exa API.