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 Held, the power of attorney was revoked or suspended by operation of law as of the time…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
OPINION
Fay, Judge:
On December 10, 1962, this Court entered its decision in the above docket pursuant to an agreement of the parties filed with this Court on November 30, 1962. On February 13, 1963, the executors of the estate of John Dierks filed a motion to vacate the decision of this Court on the ground that the attorney who signed the stipulation on behalf of John Dierks, upon which the decision of this Court was ultimately predicated, was not authorized to act on behalf of John Dierks.
The facts which precipitated this motion may be stated as follows:
On October 5, 1960, respondent issued a…
2Cases cited9 opinions
- In re the Arbitration between Publishers' Ass'nAppellate Division of the Supreme Court of the State of New York · 1952
- 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
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3Cited by4 opinions
- Estate of Pfohl v. CommissionerUnited States Tax Court · 1978
- United States v. MannyDistrict Court, S.D. New York · 1978
- Estate of Dierks v. CommissionerUnited States Tax Court · 1963
- Estate of Pfohl v. CommissionerUnited States Tax Court · 1978