Keil v. Comm'r
United States Tax Court
In the summer of 2000, Ps, H and W, retained an attorney, M, to represent them as to their 1993 and 1994 income taxes. W was M's contact person for Ps, and W specifically told M at the time of his retention that he could not accept any settlement that affected Ps without her consideration and approval of it.
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In the summer of 2000, Ps, H and W, retained an attorney, M, to represent them as to their 1993 and 1994 income taxes. W was M's contact person for Ps, and W specifically told M at the time of his retention that he could not accept any settlement that affected Ps without her consideration and approval of it. On Dec. 9, 2003, M settled approximately 45 out of 50 issues in the case; M did not first seek or receive the approval of either P. One day later, M signed and caused to be filed with the Court a stipulation of settled issues (first stipulation of settled issues) that described the terms…
1Opinion of the Court
JOHANN KEIL AND CATHERINE KEIL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Keil v. Comm'r
No. 15206-02
United States Tax Court
T.C. Memo 2005-76; 2005 Tax Ct. Memo LEXIS 78; 89 T.C.M. (CCH) 1026;
April 7, 2005, Filed
In the summer of 2000, Ps, H and W, retained an attorney,
M, to represent them as to their 1993 and 1994 income taxes. W
was M's contact person for Ps, and W specifically told M at the
time of his retention that he could not accept any settlement
that affected Ps without her consideration and approval of it.
On Dec. 9, 2003, M settled approximately 45 out of 50 issues in
the…
2Cases cited11 opinions
- United States v. BeebeSupreme Court of the United States · 1901
- Gene O. Clark and Faye Clark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Blanton v. Womancare, Inc.California Supreme Court · 1985
- Commissioner v. BanksSupreme Court of the United States · 2005
- Levy v. Superior CourtCalifornia Supreme Court · 1995
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