Legal Opinion
Estate of Joseph E. Ridenour, Deceased, James R. Ridenour v. Commissioner of the Internal Revenue Service
Court of Appeals for the Fourth Circuit
Decided September 21, 1994No. 93-2237PublishedCited by 5 opinions
1Opinion of the Court
Affirmed by published opinion. Chief Judge ERVIN wrote the opinion in which Judge MICHAEL and Senior Judge CHAPMAN joined.
OPINION
ERVIN, Chief Judge:
Joseph Ridenour executed a durable power of attorney in 1971 appointing his only child, James Ridenour, as his attorney-in-fact. When that power of attorney could not be located, Joseph executed a second durable power of attorney on January 12, 1987, again appointing James as attorney-in-fact. Joseph became ill in late 1986 and by March 20, 1987, he could no longer effectively communicate with others. On March 27,1987, James, acting pursuant to…
2Cases cited4 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Estate of Olive D. Casey, Deceased Carlton D. Casey, C. Lewis Casey, Robert T. Casey v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1991
- Hagen v. HagenSupreme Court of Virginia · 1965
- Papen v. PapenSupreme Court of Virginia · 1976
3Cited by5 opinions
- Schock v. NashSupreme Court of Delaware · 1999
- Townsend v. United StatesDistrict Court, D. Nebraska · 1995
- Gabriel v. CommissionerUnited States Tax Court · 2000
- Davis v. DavisSupreme Court of Virginia · 2019
- NationsBank of Va. v. FriedmanNorfolk County Circuit Court · 1995