Harris Levin and Gayle Levin - Page 7

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               Respondent asserts Mr. Levin's credibility and lack of                 
          motive to testify falsely.  Respondent contends that Ms. Levin's            
          denial of Mr. Levin's authority is an afterthought.  Respondent             
          contends that Ms. Levin's conduct after the decision was entered,           
          particularly her participation in an Offer in Compromise and in             
          the bankruptcy proceedings, shows that she authorized or ratified           
          the petition in this case.                                                  
               The issue here is not relative fault during the unhappy                
          marriage of petitioners.  The issue is whether Mr. Levin acted              
          within the scope of authority granted by Ms. Levin when he                  
          authorized Schulman and Gelfand to file a petition and to settle            
          this case on behalf of petitioners.  The execution of the power             
          of attorney and the subsequent extension of the period of                   
          limitations are not material unless the decision is vacated                 
          either for lack of jurisdiction or because there was a fraud on             
          the Court.                                                                  
               The testimony of petitioners is conflicting.  The testimony            
          of the other witnesses, Anson, Gelfand, and an expert handwriting           
          analyst, does not address directly the question of Mr. Levin's              
          authority.  There is no objective evidence from which we can find           
          that one or the other petitioner is testifying falsely.  We                 
          believe, however, that the passage of time, the emotional                   
          entanglements of the parties, and the conflicting interests of              
          petitioners in this proceeding render the assertions of each of             

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Last modified: May 25, 2011