Estate of Dierks v. Commissioner
United States Tax Court
Decedent gave his attorney a power of attorney to handle his tax matters pending before the Treasury Department. Decedent lapsed into a coma on November 28, 1962, and remained in this condition until his death on December 3, 1962. On November 30, 1962, his attorney entered into a settlement stipulation with representatives of the Internal Revenue Service.
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Decedent gave his attorney a power of attorney to handle his tax matters pending before the Treasury Department. Decedent lapsed into a coma on November 28, 1962, and remained in this condition until his death on December 3, 1962. On November 30, 1962, his attorney entered into a settlement stipulation with representatives of the Internal Revenue Service. Both the attorney and representatives of the Internal Revenue Service were aware of the decedent's condition at the time the stipulation was executed. Held, the power of attorney was revoked or suspended by operation of law as of the time…
1Opinion of the Court
Estate of John Dierks, Deceased, Henry Dierks and Marvin Margolis, Executors, Petitioners, v. Commissioner of Internal Revenue, Respondent 1
Estate of Dierks v. Commissioner
Docket No. 90547
United States Tax Court
40 T.C. 539; 1963 U.S. Tax Ct. LEXIS 101;
June 14, 1963, Filed
Decedent gave his attorney a power of attorney to handle his tax matters pending before the Treasury Department. Decedent lapsed into a coma on November 28, 1962, and remained in this condition until his death on December 3, 1962. On November 30, 1962, his attorney entered into a settlement stipulation with representatives of…
2Cases cited10 opinions
- New York Life Ins. v. ChapmanCourt of Appeals for the Eighth Circuit · 1943
- Merritt v. MerrittAppellate Division of the Supreme Court of the State of New York · 1898
- Anthony P. Miller, Inc. v. NeedhamCourt of Appeals for the Third Circuit · 1941
- Lanahan v. Clark Car Co.Court of Appeals for the Third Circuit · 1926
- Davis v. LaneSuperior Court of New Hampshire · 1839
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