Halper v. Commissioner
United States Tax Court
P signed a power of attorney (POA) in 1988 naming B as his representative. In April 1991, P was totally incapacitated by a stroke. B signed a Form 872 on Sept. 23, 1991, extending the statutory period of limitations (SPL) for tax years 1985 and 1986, with a letter to R describing the effects of P's stroke.
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P signed a power of attorney (POA) in 1988 naming B as his representative. In April 1991, P was totally incapacitated by a stroke. B signed a Form 872 on Sept. 23, 1991, extending the statutory period of limitations (SPL) for tax years 1985 and 1986, with a letter to R describing the effects of P's stroke. On Jan. 28, 1992, a Florida court found P legally incapacitated and named co-plenary guardians, neither of which was B. In a letter dated May 20, 1992, B advised R that P was not competent to authorize agreement to settlement, and that B thus could not sign a Form 870. However, on Aug. 27,…
1Opinion of the Court
THEODORE HALPER, INCOMPETENT, VALERIE HALPER AND WAYNE HALPER, CO-PLENARY GUARDIANS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Halper v. Commissioner
Docket No. 23378-94.
United States Tax Court
T.C. Memo 1997-58; 1997 Tax Ct. Memo LEXIS 82; 73 T.C.M. (CCH) 1897;
February 3, 1997, Filed
An order granting petitioner's motion for partial summary judgment will be issued
P signed a power of attorney (POA) in 1988 naming B as his representative. In April 1991, P was totally incapacitated by a stroke. B signed a Form 872 on Sept. 23, 1991, extending the statutory period of limitations…
2Cases cited20 opinions
- United States v. Diebold, Inc.Supreme Court of the United States · 1962
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Associated Press v. United StatesSupreme Court of the United States · 1945
- Naftel v. CommissionerUnited States Tax Court · 1985
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